Publicity Release on Individual Income Tax Self-Reporting Measures for Trial Implementation English versionPublicity Material For Self-Declaration Rules Concerning Individual Income Tax Provisional Ac

al basis, scope of application, tax declaration, tax payment, tax refund and exemption, supervision and inspection, legal liability, and other related matters. The Rules aim to provide guidance for taxpayers to declare and pay taxes in a timely and accurate manner, and to promote the self-discipline of taxpayers and the improvement of tax management.

The Rules apply to taxpayers with annual income of over RMB120,000 and those who receive income from sources other than employment, such as rental income, interest income, and dividend income. These taxpayers are required to declare their income and pay taxes before the deadline specified in the Rules. Taxpayers who fail to declare their income and pay taxes on time will be subject to penalties in accordance with the law.

The Rules also provide for the establishment of a tax credit system, which encourages taxpayers to voluntarily declare their income and pay taxes on time, and rewards those who have a good tax credit record. At the same time, the Rules also strengthen the supervision and inspection of taxpayers, withholding agents, and tax authorities, and impose severe legal liabilities on those who violate the Rules.

The implementation of the Rules is of great significance in promoting the construction of a tax system with Chinese characteristics, improving the tax collection and administration system, and promoting the development of the socialist market economy. It is also an important measure to enhance the sense of tax obligation and civic consciousness of taxpayers, and to promote the healthy development of the national economy.

The State Administration of Taxation calls on all taxpayers to consciously fulfill their tax obligations, actively declare and pay taxes, and jointly promote the construction of a harmonious society and the building of a prosperous China