Real-name taxation refers to the system that taxpayers collect and verify the real-name information of relevant personnel before handling tax-related matters. Information collectors in real-name registration system include tax collectors (legal representatives, financial officers, tax collectors, ticket purchasers and drawers) and specific legal representatives.
1. What information has real-name registration system Information collected?
Real-name information collected by tax authorities includes: name, portrait information, type of identity document and other information contained in the document, mobile phone number, etc.
2. Can foreign passports be registered online?
Online real-name authentication only supports taxpayers whose identity documents are resident identity cards for the time being. Taxpayers with other identity documents please go offline, and all tax service offices in the city can handle it.
3. Why didn't the real name verification of mobile phone number pass?
It may be because the operator failed to transmit the real-name registration information to the multi-source authentication platform of the municipal government in time, which led to the failure to complete the real-name verification of the mobile phone number.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Article 4 The following incomes shall be exempted from individual income tax:
(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;
(2) Interest on government bonds and financial bonds issued by the state;
(3) Subsidies and allowances issued in accordance with the unified provisions of the state;
(four) welfare funds, pensions and relief funds;
(5) Insurance compensation.
(6) Demobilized soldiers, demobilization fees and pensions;
(7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;
(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;
(ten) other tax-free income stipulated by the State Council.
The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.