This morning, State Taxation Administration of The People's Republic of China's authoritative response came!
State Taxation Administration of The People's Republic of China 12366 Beijing Tax Service Center recently received a call from a taxpayer to inquire about the tax records after the implementation of the new individual income tax law. The person in charge of the center answered the reporter's question.
Q: After the implementation of the new individual income tax law, does zero declaration mean that there is no tax record? ? ?
Answer: Taxpayers who have obtained taxable income after 2019 65438+1kloc-0/and withholding agents who have made a full withholding declaration to the tax authorities or made a tax declaration to the tax authorities on their own according to the provisions of the tax law can apply for issuing a "tax record" for personal income tax, regardless of whether they actually paid the tax. In other words, even zero returns are continuously recorded in the tax records.
Does zero tax have an impact on the qualification of buying a house and a car?
Someone voluntarily gave up the declaration of special additional deduction …
Is it to enjoy the red envelope tax deduction, or to seek the qualification to buy a house and a car? This has become a helpless multiple-choice question in front of many North drifters.
Data Map: Citizens register relevant information at the basic information collection point of individual income tax. China News Service reporter Yin She
Some people voluntarily give up the declaration of special additional deduction.
From 20 19, the tax threshold will be raised to 5,000 yuan, and six expenses, such as children's education, continuing education, serious illness medical care, housing loan interest, housing rent and support for the elderly, can be deducted from the tax.
For taxpayers whose wages and salaries are less than 20,000 yuan, the tax threshold will only be raised to 5,000 yuan, and the tax reduction rate will exceed 50%. In addition, if you can enjoy several special additional deductions, you can even pay zero tax with a monthly income of 10,000 yuan without paying a tax.
However, for such a real tax reduction red envelope, some people choose to give up voluntarily, or choose to declare less, so that they can continue to pay taxes, thus ensuring that their qualifications for buying a house and a car will not be affected.
Ms. Zhang, the only child, works in Beijing, with a monthly income of 6,000 yuan after deducting three insurances and one gold. She could have enjoyed 1500 yuan's housing rent deduction, so that she could be exempted from paying taxes every month. However, I heard that zero tax payment is regarded as interruption of tax payment. In order to prevent her from being disqualified from buying a house and a car in Beijing, she has no choice but to give up the special additional tax deduction.
Tax data map. Public trust. Zhongguangwang reporter Li
Zero tax payment affects the qualification of buying a house and a car.
There are still many people who have the same concerns as Ms. Zhang. Their fears are exactly the same, fearing that their personal tax records will be interrupted, which will lead to their disqualification from buying a house or a car. In many cities, the qualification of buying a car and a house is linked to the continuous payment of social security and individual taxes.
Take Beijing as an example. Non-Beijing residents who purchase houses in Beijing shall pay personal income tax in Beijing for 60 months from the last month of the month of application. If you want to buy a car, you should count for five consecutive years from the year before the application year, and you should have a tax record every year, and the tax record should be greater than zero. The monthly record can be broken, but it can't be broken. If it is broken, it will be invalid.
Then, after enjoying the special additional deduction, is the tax payment still continuous? According to media reports, the Beijing tax hotline responded that zero declaration is equivalent to no tax record and will be regarded as tax break.
Screenshot of the reporter's online consultation with Beijing Taxation Bureau on individual tax issues.
Zhongxin. com reporter. Com also consulted the Beijing Municipal Taxation Bureau online, and its customer service staff confirmed that if you buy a house or a car, zero tax payment will be regarded as tax cut.
How to avoid tax cuts and related qualifications?
In the case that zero tax payment is regarded as interrupting tax payment and affecting the qualification of buying a house and a car, it has become a helpless choice for many people to be forced to give up enjoying preferential tax policies. From the outside world, taxpayers do not enjoy the tax reduction bonus given by the state, which violates the original intention of reducing taxes for residents and promoting consumption.
In this regard, Liu Jianwen, president of china law society Finance and Taxation Law Research Association and professor of Peking University Law School, believes that if there is corresponding evidence to prove that citizens do not have to pay individual taxes after deduction, they should be flexible in the implementation process, and they should not be deprived of the right to buy a house and a car just because they enjoy tax reduction.
Ni Hongri, a researcher at the State Council Development Research Center, told the media that every policy is not isolated, and its implementation will inevitably trigger a chain reaction. According to their own urban development plans, all localities can properly evaluate the affordability of resources such as population, and consider dynamically adjusting individual tax indicators such as car purchase and house purchase.
Some people also believe that places with conditions can completely adjust the purchase restriction policy and change the social security and individual tax records to only look at the social security payment records to avoid enjoying tax reduction benefits due to "accidental injury". ?