The first is to standardize the object of tax payment certificate. It has realized the issuance of tax payment certificates to scattered taxpayers, undocumented households, cancellation households, taxpayers entrusted to collect taxes and taxpayers withholding taxes, and made it clear that entrusted units and withholding agents entrusted to collect taxes may not issue tax payment certificates and withhold taxes on their behalf.
The second is to realize the function of summarizing and issuing tax payment certificates. For taxpayers who have approved and confirmed the summary declaration of value-added tax, they can jointly issue a summary tax payment certificate for a specified period with the head office and its subordinate branches.
Third, restrict the issuance of tax payment certificates to specific groups of people. Mandatory monitoring of "abnormal households" or "abnormal cancellation households", taxpayers who fail to declare within the time limit are not allowed to issue tax payment certificates.
Materials required for issuing tax payment certificate
1. The materials prepared by the local taxation bureau are as follows
1. Approval form of tax payment certificate issued by a local tax bureau (with official seal);
2, a copy of the tax registration certificate (original inspection, a copy of the official seal);
3, the tax authorities according to the actual situation required to provide other relevant information.
Two. The materials prepared by the IRS are as follows
1. A copy of the ID card of the agent shall be stamped with the official seal and marked with the words "consistent with the original";
2, a copy of the tax registration certificate, a copy of the official seal, the original inspection;
3. Fill in the Application Form for Issuing Taxpayer's Certificate and affix the official seal.
Description of personal income tax payment certificate
1. Some employees of the company have not obtained the annual tax certificate. Please check with the relevant departments of the withholding unit (financial department or personnel department) whether the effective contact address provided to the competent tax authorities is correct. During February-March each year, the tax authorities will send the tax payment certificate of the previous year in a centralized manner. Maybe your tax certificate hasn't arrived yet, please wait patiently. If it has not been received by the end of March, please contact the competent tax authorities (the contact information of the competent tax authorities can be consulted with the financial department or personnel department of the withholding unit).
2 "The meaning of tax payment period. According to the Notice on Implementation [Shanghai Local Taxation (2007) 13], the "tax period" printed on this year's tax voucher is the same as that of the income obtained by the taxpayer in this fiscal year.
3. The name, ID number and postal code address on the tax certificate are incorrect. It may be that the personal information provided by the taxpayer or withholding agent to the Inland Revenue Department is wrong. It is suggested to check with the relevant departments (financial department or personnel department) of the withholding unit first, and entrust the relevant departments to correct the wrong information to the competent tax authorities.
4. There is a gap in the ownership period on the tax payment certificate. There may be many reasons for the omission during the period, such as the withholding agent failing to declare personal income tax in time, or failing to declare personal income tax in time in the current month. It is suggested to check with the relevant departments (financial department or personnel department) of the withholding enterprise first, and then consult the competent tax authorities if there are any problems.
5. About the difference between the "tax payment certificate" issued by the tax bureau and the actual salary slip. China's personal income tax is subject to the withholding system, and the tax authorities accept the information submitted by withholding agents. The tax data of the annual tax voucher is the tax that has been successfully turned over to the state treasury on the printing date. If it is found that the tax payment certificate issued by the tax authorities is different from the actual data withheld by the unit, it is suggested to check with the relevant departments (financial department or personnel department) of the withholding unit first, and consult the competent tax authorities if there are more questions.