20 15 65438+ 10/2 according to the revised draft of People's Republic of China (PRC) tax collection and management law (draft for comment) published by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) this week, every citizen in the future may have a unique and lifelong digital code identification compiled by the tax authorities to confirm his identity.
Personal establishment? Tax number?
The state will give everyone a unique tax number, which is only one for life. The personal tax number is probably the ID number, or it is compiled on the basis of the ID number. According to China's Social Insurance Law, the ID number is the same as the social security number.
On February 3, 20 15, the revised draft of the Tax Collection and Management Law (draft for comments) was opened for comments in the Legislative Affairs Office of the State Council. A prominent feature of this rich opinion draft is to clarify the legal status of the taxpayer identification number system.
The state implements a unified taxpayer identification number system? . It is clear in the opinion draft that in the future, the tax authorities will compile a unique and lifelong digital code logo for taxpayers such as enterprises and citizens in accordance with national standards.
20 13 all enterprises, institutions and social organizations in China have tax registration codes, which are mainly composed of area codes and organization codes. The tax registration code of individual industrial and commercial households is their resident identity card number. For natural persons, the tax code system has not yet achieved full coverage.
For the taxpayer identification number of natural persons, this opinion draft is clear: natural taxpayers or their withholding agents shall report to the tax authorities from the date of the first tax payment obligation to the expiration of the tax declaration period stipulated by laws and administrative regulations, and the tax authorities shall log in their taxpayer identification numbers. ?
In fact, in 2005, when talking about the reform of personal income tax, State Taxation Administration of The People's Republic of China proposed to compile the taxpayer identification number based on the personal identity document number, and on this basis, according to? A family? Storage requirements, establish complete and accurate taxpayer files, collect and sort out taxpayers' income and all kinds of information related to their tax-related matters, and implement dynamic management.
Liu Jianwen, a professor at Peking University Law School who participated in the discussion on the revision of the revised draft of the Tax Administration Law (draft for comments), said that the establishment of the taxpayer identification number system will help to consolidate the taxpayer credit system and connect all aspects of information with the taxpayer identification number, thus realizing? Information management tax? It can also lay a solid foundation for the formulation of real estate tax law and the improvement of personal income tax law in the future.
The revised draft of the Law on the Administration of Tax Collection (draft for comment) was promulgated on 1992, which experienced minor repairs on 1995 and major repairs on1200. This revision was initiated in 2008 and is also an overhaul. There are more revised clauses than the original clauses, and the opinion draft will be submitted to the National People's Congress to complete the revision procedure according to the situation of soliciting opinions.
Interpretation of taxpayer identification number
The personal tax number can be the ID number.
Please provide your tax number before paying social security, buying a house or trading stocks. Everyone must have a tax number before collecting a tax, levying a property tax and breaking the title of inheritance tax. The revised draft (draft for comments) of the Law on Tax Collection and Management, which ended in the State Council Legislative Affairs Office on the 3rd, tells us that the era of individual tax number is coming.
1, one for each person? Three in one? figure
The state will give everyone a unique tax number, which is only one for life. The personal tax number is probably the ID number, or it is compiled on the basis of the ID number. According to China's Social Insurance Law, the ID number is the same as the social security number. After the social security system is merged this year, everyone will have a social security number, which means everyone will have one? Three in one? The number of.
The combination of tax number and social security number is an internationally accepted practice. Perhaps many people will think that this is because it is easy to remember, but it is still meaningful, which symbolizes the logical relationship that the government provides you with social security because you pay taxes to the government.
2、? Please provide your tax number.
Please provide your tax number. We often hear this sentence, such as paying social insurance premiums every month, and when receiving social insurance premiums after retirement, if it is withheld by the unit, the unit will provide it on its behalf; For example, when you register your own land, houses and other real estate in government departments.
In the future daily life, as long as contracts and agreements are involved, personal tax numbers will be needed, which need to be provided in the sale and lease of houses; It needs to be provided when speculating in stocks and buying insurance; The bank will also provide the tax authorities with the personal tax number of the account holder for each large transfer.
3. Realize family tax.
The establishment of personal tax number in China can be traced back at least to 10 years ago. In 2005, when talking about individual tax reform, State Taxation Administration of The People's Republic of China proposed that the taxpayer identification number should be compiled on the basis of the number of personal identity documents. A family? Storage requirements, establish a complete and accurate taxpayer file.
Personal tax number and individual tax reform are often mentioned at the same time. In 20 15, the Ministry of Finance and State Taxation Administration of The People's Republic of China listed in the 20 15 reform list that they should step up the individual tax reform and put forward the reform plan.
What is the goal of individual tax reform? Syndrome? That is, invest all your income? A basket? In the past, a unified tax rate has been adopted, with low-income people paying less taxes and high-income people paying more taxes. Personal tax number is actually a big basket. In today's diversified income, with this tax number, everyone's tax information can be collected together, and the last family can collect a tax.
4. Individual tax reform has actions this year.
Judging from various indications, it is predicted that the tax reform that has been silent for many years will take action in 20 15 years, and the individual tax number is the necessary technical condition to realize this reform, and the two must be promoted simultaneously.
In fact, not only the individual tax reform, including real estate tax reform, including the introduction of inheritance tax, but also these direct tax reforms closely related to our immediate interests need to establish a personal tax number system as the basis. Only by mastering the personal transaction, income and property information in the personal tax number can we eliminate tax loopholes and realize fair taxation.
In fact, the tax number is to establish a file for everyone's tax payment behavior for a lifetime, and to collect individual tax payment behaviors under the tax number.
According to Liu Jianwen, a professor at Peking University Law School who participated in the discussion on the revision of the revised draft of the Tax Administration Law (draft for comments), the personal tax number is only a small number on the surface, and behind it is the tax information tied to it, and behind it is actually the social credit information system.
Whether the ID number, personal tax number and social security number are combined into one is not the core issue. What really matters is whether the system and information behind it are deeply connected.
Can tax information be shared with everyone's identity information, bank information and real estate information? ? Can we break through departmental barriers, realize information interconnection and eliminate information? Island? This is the core of establishing personal tax number system and the whole social credit information system.