Attention Should Be Paid To Individual Income Tax For Employees Who Leave Office.

Article ninety-fourth of the detailed rules for the implementation of the tax collection and management law stipulates that taxpayers who refuse to withhold or collect taxes shall report to the tax authorities by the withholding agents.

Taxpayers or taxpayers who refuse to pay directly shall be paid back in accordance with the sixty-eighth provision of the tax administration law.

The third provision of the State Administration of Taxation on the issue that the administrative organs should not deduct individual income tax (the tax Letter No. [2004]1199) stipulates that the withholding agents shall not deduct taxes in accordance with the principles stipulated in the law of collection and administration.

Or withholding agents to pay late fees.

The Circular No. second of the State Administration of Taxation on the implementation of certain specific issues concerning the implementation of the rules and regulations (tax return No. [2003]47) stipulates that the units and individuals who have the obligation to withhold and pay their duties shall, in accordance with the provisions of the law of collection and administration and the detailed rules for their implementation, withhold the tax payable by the taxpayers who have made the payment. If the taxpayer refuses to withhold the tax, the withholding agent shall suspend the payment of the amount equivalent to the taxpayer's tax payable and report it to the competent tax authority within a day.

The units and individuals who have the obligation to collect and pay their duties shall collect the money in accordance with the provisions of the law of collection and administration and the detailed rules for their implementation, and collect the tax payable by the taxpayers paying the tax. If the taxpayer refuses to pay, the withholding agent shall report to the competent tax authorities within one day.

In case of violation of the law of collection and administration and the detailed rules for its implementation, the tax authorities shall be punished in addition to the relevant provisions of the law on collection and administration and the detailed rules for their implementation.

According to the above provisions, the handling of withholding and withholding agents for withholding agents shall be punished according to the provisions of the document No. [2003]47 issued by the state tax, and the obligor shall be instructed to deduct or recharge the tax withheld or receivable within the prescribed time limit, but no late payment will be imposed on the unpaid personal income tax.

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According to the notice of the State Administration of Taxation on the simplification of the procedures for the use and use of VAT invoices (2014 No. nineteenth of the State Administration of Taxation), the general taxpayers lose the invoices associated with the invoices and invoices for the invoices issued by the general taxpayers. (1) if the certification has been certified before the loss is made, the purchaser may make copies of the corresponding invoices for the special invoices provided by the seller and the certificate of tax return issued by the competent tax authorities issued by the sales authority, or the certificate of tax return for the special invoices for the lost freight pport industry (hereinafter referred to as the "certificate"), as the deduction voucher for the VAT input tax.

2. If the seller fails to authenticate before losing, the purchaser shall be certified by the photocopy of the corresponding invoice of the corresponding special invoice provided by the seller. If the certificate is identical, it can be credited by the photocopy of the special invoice bookkeeping joint and the certificate issued by the competent tax authority of the seller as a deduction certificate for the added tax input tax.

The photocopy of the special invoice bookkeeping Union and the proof sheet are retained for future reference.

The general taxpayer loses the deduction couplet which has been issued special invoices. If the certificate has been certified before it is lost, it may be retained for reference by the photocopy of the invoice of the special invoice. If the certificate is not certified before being lost, it can be certified by the invoice of the special invoice, and the photocopy of the invoice of the special invoice is retained for future reference.

The general taxpayer loses the invoice couplet which has been issued special invoices. The special invoice deduction couplet can be used as the bookkeeping voucher, and the photocopy of the special invoice deduction couplet is retained for future reference.

Therefore, the deduction procedure can be handled against the above two situations.