The Draft Tax Collection And Management Law Is Revised To The Taxpayer Identification Number.

According to the revised draft law on tax collection and Administration promulgated by the State Administration of Taxation this week (Draft for consultation), every citizen in the future may have a unique digital identification code which is compiled by the tax department and will remain unchanged for the rest of.

This digital code that belongs to everyone and stays the same for life is likely to become our second "identity card".

In addition, a tax official told the Beijing Youth Daily reporter that the introduction of the "tax identification number" will enable the existing "grey income" problem to be more effectively supervised.

"Every citizen has a fixed tax number. In fact, this formulation has already existed since the beginning of this century. It is only a question of whether the technical means are able to keep up with the timing of the launch." yesterday, a staff member of the Beijing State Taxation System told the Beijing Youth Daily reporter that this is actually one of the contents of perfecting and reforming the tax collection and management in China, but it has aroused special concern because of the concerns of every citizen.

He said that in fact, the problem began in the tax department.

Beiqing Bao reporter learned that in fact, as early as June 2013, the Legislative Affairs Office of the State Council had publicly consulted the People's Republic of China tax collection administration law amendment (Draft).

Later, after studying and absorbing the opinions of all sectors of society, the draft was revised and perfected.

"At present, both the technical means and the social environment should have the conditions to implement the taxpayer identification number system," said the foregoing.

The taxpayer identification number is the sole and invariable digital code identifier that the tax department has compiled for the taxpayers of enterprises and citizens in accordance with the national standards.

In the draft, the legal status of the taxpayer identification number system is clarified.

According to Beiqing Bao reporter, the application of the tax identification number will be quite extensive in the future.

The draft said, "the units and individuals engaged in production and operation shall pay more than 5000 yuan to the other units and individuals in the course of their economic activities in a tax year. They shall provide the tax authorities with the amount of payment and the name of the income party and the taxpayer identification number."

"If a single payment of cash exceeds 50 thousand yuan, the amount of payment and the name of the income party and the taxpayer identification number shall be provided to the tax authorities within 5 days".

In addition, the draft also enumerates the taxpayer signing contracts, agreements, payment of social insurance, real estate registration, and the use of the taxpayer identification number when dealing with other tax related matters.

In addition, there are tax analysts, including buying cars and other bulk consumption that may reach a certain amount, and may register the taxpayer identification number.

"It is also possible to include the registration numbers of bank deposits and withdrawals. The taxpayer identification number is to play a role in monitoring taxpayers' income and expenditure."

Zhou Xuzhong, an associate professor of Law School of Capital University of Economics and Business and Secretary General of China's finance and Taxation Law Association, said in an interview with Beiqing Bao reporter that the tax department should realize the social full coverage through the taxpayer identification number and carry out tax administration.

In the draft, the strongest reflection is: "in a tax year, other units and individuals who pay more than 5000 yuan should provide the tax authorities with the amount of payment and the name of the income party and the taxpayer identification number."

"Although this is somewhat similar to the current personal income tax withholding, it aims at the existence of a large number of" grey income "problems at present, and the efficiency of supervision will be significantly improved.

A tax official told the Beiqing Bao reporter yesterday.

It is understood that China's current personal income tax is the withholding and self declaration system.

Among them, people's regular income, such as wages, bonuses and so on, are all paid by units.

And there is a big loophole in the self declaration of these regular incomes, that is, the so-called "grey income".

"Grey income" does not mean illegal income, but because it is not in the clear place, it leads to tax evasion.

The tax official said, on the one hand, the "grey income" receiver deliberately evade taxes, and more is actually out of unwilling to let gray income "see light" rather than self declaration.

Since the "gray income" is paid more in cash, there is a big loophole in the current regulatory means.

According to the draft, this part of the income also needs to be fulfilled by the payer. Although it is not expressly withheld, the provision of "the amount of payment should be provided to the tax authorities, the name of the income party, the taxpayer identification number" is equivalent to putting the "gray income" in the clear place, and this rises to the legal level completely different.

"This means that cash pactions that may have existed in the grey area will be controlled from the source of the payment, and the payment will be given to the taxpayer who has to register his taxpayer identification number so as to achieve full supervision of this part."

Zhou Xuzhong, deputy secretary of Capital University of Economics and Business law school and Secretary General of China finance and Taxation Law Association, said that the tax system in China is not very strict from the angle of the state.

For example, many people call the current personal income tax system a "wage earner income tax", because ordinary wage earners have relatively simple income and easy regulation, and become the most lawfully paying class.

Many rich and bosses can do their best to show their assets as an uncontrollable form. It is difficult for the tax department to confirm his income, so they can not receive all their receipts. Eventually, the tax system is unfair.

With the taxpayer identification number, not only from the regulation of income, but in the future, he can buy houses, buy cars, high-end consumption, and invest, manage money and so on, which can be linked to the identification number. From the perspective of simple income supervision, they can be jointly supervised by multiple angles such as income, consumption and expenditure, so as to solve the problem of tax equity to a certain extent.

In addition, the taxation of online shops which is controversial in society will be solved by the introduction of taxpayer identification number.

"The state has not given tax exemption to the electricity supplier, but there are a number of small and medium-sized businesses because there is no suitable tax registration type, and the relevant information is not within the scope of the tax authorities, which has created this situation."

Zhang Bin, director of the Tax Research Office of the Institute of Finance and economics of the Academy of Social Sciences, believes that the draft will cover the taxpayer identification number to natural persons, which means that the small business providers who will open online shops at home will also be managed according to the taxpayers of natural persons. If there is a tax identification number, there will be no previous tax registration problems, and the tax is taken for granted.

In addition, about China recently

The topic of more stringent enforcement of global taxation policy is hot.

Citizens must report how much money they have made abroad, not only to pay taxes for their income in China, but also to pay domestic taxes for their income in other countries and regions.

In this regard, Zhou Xuzhong, deputy secretary of Capital University of Economics and Business law school and Secretary General of China's finance and Taxation Law Association, told reporters at Beiqing Bao that no matter whether there is any new change in this system, the taxpayer identification number will surely provide a strong technical guarantee for this system.

In addition to improving tax collection and management, Zhou Xuzhong also mentioned the possibility of future reform of tax collection system in an interview with Beiqing Bao reporter.

He said that at present, China is implementing sub items.

At present, there are some irrationality, and the social debate is also emerging.

For example, he said that with the development of society, the social division of labor of family members began to diversify. More and more families had a tendency to work for one person and take care of their families full-time. This is equivalent to a person's income to support two to three people.

It is a particularly unreasonable thing for one person to earn one dollar and one person to earn the same tax rate as a flower.

In particular, with the only child becoming the subject of social tax payment, their burden on supporting the elderly is becoming increasingly heavy. A family of three may have to support four elderly people.

This means that a worker needs more support than before, and the pressure is greater.

At present, there are many voices in the society hoping to change this situation.

"But objectively speaking, even if this kind of voice is reasonable, it is impossible for our country to change the way of tax collection and management at present, because at present we can only monitor the income of citizens, and how much expenditure demand you have and there is no data, that is, the tax department can not monitor how heavy you are, and naturally you can't distinguish the tax collection."

Zhou Xuzhong said that when the tax identification number was introduced, the income and expenditure system of each person would be linked.

"A person's income is reduced to a tax identification number, and at the same time he can form a complete system of his family, spouse, children, etc.".

Zhou Xuzhong said, it can not be said that the taxpayer identification number means that our country should change the existing taxation system, but at least provides technical prerequisites for the change.

It is understood that many foreign countries have a sound taxpayer recognition system, can effectively track the income and expenditure of citizens, thus providing a reference basis for a series of decisions such as taxation and social security.

According to the description in the draft, the taxpayer identification number of a citizen is the sole and invariable digital code identifying the identity of the tax department in accordance with the uniform national standard.

Does that mean that it may be as important as the ID card number in the future?

In this regard, there are

Experts believe that whether the taxpayer identification number can become a citizen's second ID card depends largely on the authority and practicability of the code.

To achieve these two points, we need both the improvement of laws and regulations and the enforcement of law.

"If it is true, as expected, it is very important for a citizen to receive a certain amount of money, purchase and registration of real estate, bulk consumption, contract signing and payment of social insurance premiums, and its importance is very important. Many people will probably remember the taxpayer identification number as ID card number."

According to the analysis, in order to avoid confusion of numbers and convenient management, the future taxpayer identification number will probably be compiled on the basis of each citizen's identity card number, or even the identity card number itself, so as to ensure the authority and normalization of taxpayer identification number.