Reinforce the management of IIT file for foreign taxpayer

 

Guo Sui Han [2006] No. 58
The State Administrative of Taxation
23 January 2006


According to the requirement of The State Administrative of Taxation (SAT), all local taxation bureaus should complete the reinforcement of file management system before end of June, 2006. Tax bureaus are required to set up a management account in accordance to the enterprises for the foreign taxpayer. The account should include information like: name (in Chinese and in taxpayer's National language), Nationality, post, duration of job period etc. Apart from the above account, the local tax bureaus should also set up another account per each foreigner taxpayer and all the personal information should be updated from time to time. The personal information includes: name (in Chinese and in taxpayer's National language, name of employer who deploys the staff to China, sex, place of birth (in Chinese and English), date of birth, residential address outside China (in Chinese and English), duration of work in China, post, duration of staying in China, record of entry and exit, residential address in China, telephone number, mail code, income, withholding agent, tax filing amount, payable tax, tax paid, time of transfer to government Treasurerr etc.

 

加強外籍人員個人所得稅檔案資料管理
 

根據國稅總局要求,各地應在2006年6月底前自行完善機制、加強檔案資料管理。基層稅務機關對轄區內有外籍人員就業的單位,都要按企業建立管理台賬, 內容應當包括外籍人員姓名(中外文)、國籍、職務、任職時間等資訊;同時對外籍人員實行一人一檔的納稅檔案管理及動態管理,及時更新內容發生變化的檔案資料。個人台賬的內容應包括:外籍人員姓名(中外文)、性別、出生地(中英文)、出生時間、境外住址(中英文)、派遣單位名稱、境內任職或提供勞務時間、職務、居住時間、出入境時間、境內居住地址、電話、郵編、收入金額、支付地、扣繳義務人、申報額、應納稅額、已納稅額、入庫時間等資訊。