国家税务总局关于印发《个人所得税全员全额扣缴申报管理暂行办法》的通知
国家税务总局
国家税务总局关于印发《个人所得税全员全额扣缴申报管理暂行办法》的通知
国税发[2005]205号
2005-12-23国家税务总局
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
为加强个人所得税征收管理，规范扣缴义务人的代扣代缴行为，维护纳税人和扣缴义务人的合法权益，根据《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则和税收有关规定，我局制定了《个人所得税全员全额扣缴申报管理暂行办法》，现印发给你们，请认真贯彻执行。现就贯彻执行中的有关问题通知如下：
一、充分认识实行个人所得税全员全额扣缴申报的重要意义
全员全额扣缴申报工作是新形势下提升个人所得税管理水平的突破口，也是个人所得税税制建设与征管改革的发展方向。各级税务机关要进一步转变观念、统一思想，从构建和谐社会、落实科学发展观、优化纳税服务、增强公众纳税意识的角度，充分认识全员全额扣缴申报管理工作的重要性。
二、完善配套措施，积极稳妥地分步推行全员全额扣缴申报
全员全额扣缴申报，涉及扣缴义务人和纳税人的数据信息多，工作量大。为此，各地税务机关应积极创造条件，完善和健全制度，充分利用各种信息化手段进行管理，本着先重点行业、企业，后一般行业、企业，先纳入管理后规范的原则，结合实际采取有效措施，有计划、有步骤、积极稳妥地全力推进全员全额扣缴申报管理工作。
三、加强税法宣传和辅导培训，为全员全额扣缴申报管理工作打下基础
各地应通过多种形式和各种途径加大宣传力度，做好辅导培训工作，进一步提高扣缴义务人和具体办税人员以及税务干部的业务能力和水平。特别是要根据扣缴义务人的具体情况，有针对性、有重点地做好宣传辅导工作，尤其突出扣缴义务人不履行义务应承担法律责任的宣传，以及办税人员扣缴工作具体操作的辅导。对尚未开展全员全额明细申报工作的扣缴义务人，各级税务机关应加大宣传力度，督促扣缴义务人尽早实行全员全额扣缴申报。
在执行过程中，各地应及时掌握存在的问题，采取有效措施予以解决，并及时报告总局。
国家税务总局
二○○五年十二月二十三日
个人所得税全员全额扣缴申报管理暂行办法
第一条 为加强个人所得税征收管理，规范扣缴义务人的代扣代缴行为，维护纳税人和扣缴义务人的合法权益，根据《中华人民共和国个人所得税法》（以下简称税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称征管法）及其实施细则和其他法律、法规的规定，制定本办法。
第二条 扣缴义务人必须依法履行个人所得税全员全额扣缴申报义务。
第三条 本办法所称个人所得税全员全额扣缴申报(以下简称扣缴申报)，是指扣缴义务人向个人支付应税所得时，不论其是否属于本单位人员、支付的应税所得是否达到纳税标准，扣缴义务人应当在代扣税款的次月内,向主管税务机关报送其支付应税所得个人(以下简称个人)的基本信息、支付所得项目和数额、扣缴税款数额以及其他相关涉税信息。
本办法所称扣缴义务人，是指向个人支付应税所得的单位和个人。
第四条 实行个人所得税全员全额扣缴申报的应税所得包括：
（一）工资、薪金所得；
（二）劳务报酬所得；
（三）稿酬所得；
（四）特许权使用费所得；
（五）利息、股息、红利所得；
（六）财产租赁所得；
（七）财产转让所得；
（八）偶然所得；
（九）经国务院财政部门确定征税的其他所得。
第五条 扣缴义务人应向主管税务机关报送个人的以下基础信息：姓名、身份证照类型及号码、职务、户籍所在地、有效联系电话、有效通信地址及邮政编码等。
对下列个人，扣缴义务人还应加报有关信息：
（一）非雇员（不含股东、投资者）：工作单位名称等；
（二）股东、投资者：公司股本（投资）总额、个人股本（投资）额等；
（三）在中国境内无住所的个人（含雇员和非雇员）：外文姓名、国籍或地区、出生地（中、外文）、居留许可号码（或台胞证号码、回乡证号码）、劳动就业证号码、职业、境内职务、境外职务、入境时间、任职期限、预计在华时间、预计离境时间、境内任职单位名称及税务登记证号码、境内任职单位地址和邮政编码及联系电话、境外派遣单位名称（中、外文）、境外派遣单位地址（中、外文）、支付地（包括境内支付和境外支付）等。
储蓄机构向储户支付的储蓄存款利息所得、证券兑付机构向企业债券持有人兑付的企业债券利息所得和上市公司向股民支付的股息、红利所得，可暂报送以下信息：姓名、身份证照类型及号码、支付的利息（股息、红利）所得、扣缴税款等。
各地应根据这些基础信息和管理工作的要求，制定《个人基础信息登记表》，并要求扣缴义务人填报。
第六条 扣缴义务人在进行初次扣缴申报时，应报送第五条所述个人的基础信息。个人及基础信息发生变化时，扣缴义务人应在次月扣缴申报时，将变更信息报送主管税务机关。
第七条 扣缴义务人在扣缴税款时，应按每个人逐栏逐项填写《扣缴个人所得税报告表》（附件1）、《支付个人收入明细表》（附件2）。
《扣缴个人所得税报告表》填写实际缴纳了个人所得税的个人情况。《支付个人收入明细表》填写支付了应税所得，但未达到纳税标准的个人情况。
已实行扣缴申报信息化管理的，可以将《支付个人收入明细表》并入《扣缴个人所得税报告表》。
第八条 扣缴义务人在税法规定的期限内解缴代扣税款时，应向主管税务机关报送《扣缴个人所得税报告表》、《支付个人收入明细表》和个人基础信息。但同时报送有困难的，应最迟在扣缴税款的次月底前报送。
第九条 扣缴义务人应设立代扣代缴个人所得税款备查簿，正确反映扣缴个人所得税情况。
第十条 主管税务机关应严格审核扣缴义务人的扣缴申报资料。对《扣缴个人所得税报告表》和《支付个人收入明细表》没有按每一个人逐栏逐项填写的，或者填写不准确的，应要求扣缴义务人重新填报。
第十一条 扣缴义务人可以直接到税务机关办理扣缴申报，也可以按照规定采取邮寄、数据电文或者其他方式办理扣缴申报。
第十二条 扣缴义务人不能按期报送《扣缴个人所得税报告表》、《支付个人收入明细表》和个人基础信息，需要延期申报的，应按征管法的有关规定办理。
第十三条 扣缴义务人代扣税款时，纳税人要求扣缴义务人开具代扣税款凭证的，扣缴义务人应当开具。扣缴义务人应在开具代扣税款凭证的次月扣缴申报时，将开具代扣税款凭证的底联一并报送主管税务机关。
第十四条 主管税务机关应按照“一户式”管理的要求，对每个扣缴义务人建立档案，其内容包括：
（一）扣缴义务人编码、扣缴义务人名称、登记证照类型、税务登记证号码、电话号码、电子邮件地址、行业、经济类型、单位地址、邮政编码、法定代表人（单位负责人）和财务主管人员姓名及联系电话、税务登记机关、税务登记日期、主管税务机关；
（二）全年的职工人数、纳税人数及汇总的应纳税所得额（按所得项目归类汇总）、免税收入、应纳税额（按所得项目归类汇总）、减免税额、已扣税额、应补（退）税额、滞纳金、罚款等。
第十五条 主管税务机关应以个人身份证照号码或个人纳税编码为标识，归集个人的基础信息、收入及纳税信息，逐人建立个人收入与纳税档案。
第十六条 税务机关应于年度终了3个月内，为已经实行扣缴申报后的个人按其全年实际缴纳的个人所得税额开具《中华人民共和国个人所得税完税证明》。
第十七条 税务机关应根据所掌握的涉税信息，定期对扣缴义务人扣缴申报和个人自行纳税申报的情况进行交叉稽核、分析评估。
第十八条 扣缴义务人未按照规定设置、保管代扣代缴税款账簿或者保管代扣代缴税款记账凭证及有关资料的，依照征管法第六十一条的规定给予相应处罚。
第十九条 扣缴义务人未按照规定的期限向主管税务机关报送《扣缴个人所得税报告表》、《支付个人收入明细表》和个人基础信息等有关情况的，依照征管法第六十二条的规定给予相应处罚。
第二十条 税务机关应依法为扣缴义务人和个人的情况保密。对未为扣缴义务人和个人保密的，对直接负责的主管人员和其他直接责任人员，由所在单位或者有关单位依法给予行政处分。
第二十一条 其他税收违法行为，按照法律、法规的有关规定处理。
第二十二条 税务机关应加强对扣缴义务人和个人的税法宣传、政策辅导和咨询服务。
第二十三条 各省、自治区、直辖市和计划单列市国家税务局、地方税务局可以根据本办法，结合本地实际，制定具体实施办法，并报国家税务总局备案。
第二十四条 本办法由国家税务总局负责解释。
第二十五条 本办法从2006年1月1日起执行。此前规定与本办法有抵触或不一致的，按本办法执行。
附件：1.扣缴个人所得税报告表
2.支付个人收入明细表
附件1
缴个人所得税报告表
扣缴义务人编码：
扣缴义务人名称（公章）： 金额单位：元（列至角分）
填表日期： 年 月 日
序号
纳税人姓名
身份证照类型
身份证照号码
国籍
所得项目
所得期间
收入额
免税
收入额
允许扣除的税费
费用扣除标准
准予扣除的捐赠额
应纳税所得额
税率%
速算
扣除数
应扣税额
已扣税额
备注
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
合 计
—
—
—
—
—
扣缴义务人声明
我声明：此扣缴报告表是根据国家税收法律、法规的规定填报的，我确定它是真实的、可靠的、完整的。
声明人签字：
会计主管签字： 负责人签字： 扣缴单位（或法定代表人）（签章）：
受理人（签章）： 受理日期： 年 月 日 受理税务机关（章）：
国家税务总局监制
本表一式二份，一份扣缴义务人留存，一份报主管税务机关。
《扣缴个人所得税报告表》填表说明
一、本表根据《中华人民共和国税收征收管理法》（以下简称征管法）及其实施细则、《中华人民共和国个人所得税法》（以下简称税法）及其实施条例制定。
二、本表适用于扣缴义务人申报扣缴的所得税额。扣缴义务人必须区分纳税人、所得项目逐人逐项明细填写本表。
三、扣缴义务人不能按规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延长期限。
四、扣缴义务人未按规定期限向税务机关报送本表的，依照征管法第六十二条的规定，予以处罚。
五、填写本表要用中文，也可用中、外两种文字填写。
六、表头项目的填写说明如下：
1、扣缴义务人编码：填写税务机关为扣缴义务人确定的税务识别号。
2、扣缴义务人名称：填写扣缴义务人单位名称全称并加盖公章，不得填写简称。
3、填表日期：是指扣缴义务人填制本表的具体日期。
七、本表各栏的填写如下：
1、纳税人姓名：纳税义务人如在中国境内无住所，其姓名应当用中文和外文两种文字填写。
2、身份证照类型：填写纳税人的有效证件（身份证、户口簿、护照、回乡证等）名称。
3、所得项目：按照税法规定项目填写。同一纳税义务人有多项所得时，应分别填写。
4、所得期间：填写扣缴义务人支付所得的时间。
5、收入额：如支付外币的，应折算成人民币。外币折合人民币时，如为美元、日元和港币，应当按照缴款上一月最后一日中国人民银行公布的人民币基准汇价折算；如为美元、日元和港币以外的其他外币的，应当按照缴款上一月最后一日中国银行公布的人民币外汇汇率中的现钞买入价折算。
6、免税收入额：指按照国家规定，单位为个人缴付和个人缴付的基本养老保险费、基本医疗保险费、失业保险费、住房公积金，按照国务院规定发给的政府特殊津贴、院士津贴、资深院士津贴和其他经国务院批准免税的补贴、津贴等按照税法及其实施条例和国家有关政策规定免于纳税的所得。
此栏只适用于工资薪金所得项目，其他所得项目不得填列。
7、允许扣除的税费：只适用劳务报酬所得、特许权使用费所得、财产租赁所得和财产转让所得项目。
（1）劳务报酬所得允许扣除的税费是指劳务发生过程中实际缴纳的税费；
（2）特许权使用费允许扣除的税费是指提供特许权过程中发生的中介费和相关税费；
（3）适用财产租赁所得时，允许扣除的税费是指修缮费和出租财产过程中发生的相关税费；
（4）适用财产转让所得时，允许扣除的税费是指财产原值和转让财产过程中发生的合理税费。
8、除法律法规另有规定的外，准予扣除的捐赠额不得超过应纳税所得额的30%。
9、已扣税额：是指扣缴义务人当期实际扣缴的个人所得税税款及减免税额。
10、扣缴非本单位职工的税款，须在备注栏反映。
11、表间关系：
（1）应纳税额=应纳税所得额×税率-速算扣除数
（2）应纳税所得额=收入额（人民币合计）-免税收入额-允许扣除的税费-费用扣除标准-准予扣除的捐赠额
注：全年一次性奖金等特殊政策的应纳税所得额计算除外。
（3）收入额（人民币合计）=收入额（人民币）+收入额（外币折合人民币）
12、声明人：填写扣缴义务人名称。
八、本表为A4横式。
附件2
支付个人收入明细表
扣缴义务人编码：
扣缴义务人名称（公章）： 金额单位：元（列至角分）
所属期： 年 月 日至 年 月 日 填表日期： 年 月 日
姓名
身份证照类型及号码
不分页显示 总共2页 1 [2]
下一页
REGULATIONS ON SPECIAL ECONOMIC ZONES IN GUANGDONG PROVINCE ——附加英文版
The Standing Committee of the National People's Congress
REGULATIONS ON SPECIAL ECONOMIC ZONES IN GUANGDONG PROVINCE
(Approved for implementation at the 15th Meeting of the Standing
Committee of the Fifth National People's Congress on August 26, 1980)
Contents
Chapter I General Provisions
Chapter II Registration and Operation
Chapter III Preferential Treatment
Chapter IV Labour Management
Chapter V Administrative Organization
Chapter VI Supplementary Provisions
Chapter I General Provisions
Article 1
In order to develop economic cooperation and technical exchanges with
foreign countries and to promote the socialist modernization programme,
certain areas shall be delineated respectively in the three cities of
Shenzhen, Zhuhai and Shantou in Guangdong Province for the establishment
of special economic zones (hereinafter referred to as "special zones").
The special zones shall encourage foreign citizens, overseas Chinese,
compatriots from Hongkong and Macao and their companies and enterprises
(hereinafter referred to as "investors") to open factories and set up
enterprises and other establishments with their own investment or in joint
ventures with our side, and shall protect their assets, the profits due
them and their other lawful rights and interests in accordance with the
law.
Article 2
Enterprises and individuals in the special zones must abide by the laws,
decrees and pertinent provisions of the People's Republic of China. Where
there are specific provisions in these Regulations, they shall be observed
accordingly.
Article 3
A Guangdong Provincial Committee for the Administration of Special
Economic Zones shall be set up to exercise unified administration of the
special zones on behalf of the Guangdong Provincial People's Government.
Article 4
The special zones shall provide investors with a wide scope of operation,
create favourable operating conditions and guarantee them stable business
sites. Investors may establish, with their own investment or in joint
ventures with our side, all projects that have positive significance for
international economic cooperation and technical exchanges, including
industry, agriculture, animal husbandry, aquaculture, tourism, housing and
construction, and research and manufacture involving high technology, as
well as other businesses of common interest to investors and to our side.
Article 5
Land-levelling projects and various public works in the special zones such
as water supply, drainage, power supply, roads, wharves, communications
and warehouses shall be undertaken by the Guangdong Provincial Committee
for the Administration of Special Economic Zones. When necessary, foreign
investment may be used in building these projects.
Article 6
Each of the special zones shall invite Chinese and foreign specialists and
relevant personages who are enthusiastic about China's modernization
programme to form an advisory committee that will serve as a consultative
body for that special zone.
Chapter II Registration and Operation
Article 7
Investors wishing to open factories or set up various economic
undertakings in the special zones with their own investment shall apply to
the Guangdong Provincial Committee for the Administration of Special
Economic Zones, which shall issue them registration certificates and land
use certificates after examination and approval.
Article 8
Investors may open accounts and conduct their foreign exchange
transactions with the Bank of China established in the special zones or
with other banks established there with the approval of the Chinese side.
Investors may take out various kinds of insurance policies at the People's
Insurance Company of China in the special zones or at other insurance
companies established there with the approval of the Chinese side.
Article 9
Products of the enterprises in the special zones shall be sold on the
international market. If their products are to be sold in the interior of
China, they must have the approval of the Guangdong Provincial Committee
for the Administration of Special Economic Zones and go through the
procedures for paying customs duties.
Article 10
Investors may operate their enterprises independently in the special zones
and employ foreign personnel for technical and managerial work.
Article 11
If an enterprise established by an investor in the special zones wishes to
terminate operations before its scheduled expiration, it shall report the
reasons to the Guangdong Provincial Committee for the Administration of
Special Economic Zones, go through termination procedures and settle
claims and debts. After termination of operations, its assets may be
assigned and its funds may be remitted out of China.
Chapter III Preferential Treatment
Article 12
Land in the special zones is owned by the People's Republic of China. The
land to be used by investors shall be provided according to actual needs,
and preferential treatment shall be given with respect to the duration of
its use, the amount of the use fee and the method of payment according to
the different types of business and uses. Provisions for specific
measures shall be made separately.
Article 13
The machinery and equipment, spare parts, raw and semi-processed
materials, means of transportation and other capital goods necessary for
production that are imported by enterprises in the special zones shall be
exempted from import duties. The necessary consumer goods may either be
subjected to import duties or allowed a reduction or exemption therefrom,
depending on the specific situation of each case. When the above-mentioned
goods are imported or products of the special zones are exported, a
customs declaration shall be filed.
Article 14
The enterprise income tax rate in the special zones is 15 percent. Special
preferential treatment shall be given to enterprises established within
two years of the promulgation of these Regulations, to enterprises with an
investment US$ 5 million or more, and to enterprises involving higher
technology or having a longer period of capital turnover.
Article 15
The lawful profit that an investor receives after payment of the
enterprise income tax, and the wages and salaries and other legitimate
earnings that foreign, overseas Chinese and Hongkong and Macao workers and
staff members of an enterprise in the special zones receive after payment
of the individual income tax, may be remitted abroad through the Bank of
China or other banks in the special zones, in accordance with the
provisions of the foreign exchange control measures of the special zones.
Article 16
An investor that reinvests its share of the profit in the special zones
for a period of five years or longer may apply for a reduction of or an
exemption from income tax on the reinvested portion.
Article 17
Enterprises in the special zones shall be encouraged to use machinery and
equipment, raw and semi-processed materials and other materials produced
in China, and preferential prices shall be offered on the basis of China's
current export prices for the same kinds of commodities, using foreign
exchange to settle accounts. These products and materials may be shipped
directly to the special zones with the sales vouchers of the selling
units.
Article 18
Entry and exit procedures shall be simplified and conveniences given to
the foreign personnel, overseas Chinese and compatriots from Hongkong and
Macao entering and leaving the special zones.
Chapter IV Labour Management
Article 19
A labour service company shall be set up in each of the special zones.
Chinese staff members and workers to be employed by enterprises in the
special zones, whether they are recommended by the local labour service
companies or recruited by the investors themselves with the consent of the
Guangdong Provincial Committee for the Administration of Special Economic
Zones, shall all be tested by the enterprises before employment and labour
contracts shall be signed with the staff members and workers.
Article 20
The staff members and workers employed by enterprises in the special zones
shall be managed by the enterprises according to their business
requirements and, when necessary, may be dismissed, after going through
the procedures provided in the labour contracts. Staff members and
workers of the enterprises in the special zones may submit their
resignations to the enterprises in accordance with the provisions of the
labour contracts.
Article 21
The wage levels, types of wages, award measures and the labour insurance
and various state subsidies for the Chinese staff members and workers of
the enterprises in the special zones shall be included in the contracts
signed by the enterprises with the staff members and workers as stipulated
by the Guangdong Provincial Committee for the Administration of Special
Economic Zones.
Article 22
Enterprises in the special zones shall adopt the necessary measures for
labour protection to ensure that staff members and workers work in safe
and hygienic conditions.
Chapter V Administrative Organization
Article 23
The Guangdong Provincial Committee for the Administration of Special
Economic Zones shall exercise the following functions and powers:
(1) to draw up development plans for the special zones and organize their
implementation;
(2) to examine and approve the investment projects of investors in the
special zones;
(3) to handle registration of industrial and commercial enterprises and
land allotment in the special zones;
(4) to coordinate working relations among the banking, insurance,
taxation, Customs, frontier inspection, postal and telecommunications and
other organizations in the special zones;
(5) to provide the staff members and workers needed by enterprises in the
special zones and protect the legitimate rights and interests of the staff
members and workers;
(6) to establish educational, cultural, health and various public welfare
institutions in the special zones; and
(7) to maintain law and order in the special zones and protect, in
accordance with the law, the persons and property in the special zones
against encroachment.
Article 24
The Shenzhen Special Zone shall be under the direct management and
administration of the Guangdong Provincial Committee for the
Administration of Special Economic Zones. Necessary offices shall be set
up in the Zhuhai and Shantou Special Zones.
Article 25
A Guangdong Provincial Special Economic Zones Development Company shall be
set up to suit the expanding economic activities in the special zones. Its
scope of business shall include: undertaking to raise funds and handle
trust investment business; operating, or jointing with investors in
operating, relevant enterprises in the special zones; acting as agent for
investors in the special zones in transactions relating to sales and
purchases in trade with the interior; and providing services for business
talks.
Chapter VI Supplementary Provisions
Article 26
These Regulations shall go into effect after they have been adopted by the
People's Congress of Guangdong Province and submitted to and approved by
the Standing Committee of the National People's Congress of the People's
Republic of China.
Important Notice:
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.