2007-05-21

During May Day，Mr. Zhang from Zhengzhou City, Henan Province received the 2006 personal income tax payment certificate mailed by the Zhengzhou Municipal Local Taxation Bureau，He has received the personal income tax payment certificate mailed by the tax department for two consecutive years。Some taxpayers have never received a tax payment certificate。What's going on?

According to relevant personnel from the State Administration of Taxation，While taxpayers are fulfilling their tax obligations in accordance with the law，They are entitled to obtain tax payment certificates (commonly known as "tax stamps")，But the form and acquisition channels of tax stamps are different。Article 34 of the "Tax Collection Administration Law of the People's Republic of China" stipulates: "When tax authorities collect taxes，A tax payment certificate must be issued to the taxpayer。Withholding by the withholding agent、When collecting taxes，The taxpayer requires the withholding agent to issue a withholding statement、Tax collection voucher，The withholding agent shall issue one。”It can be seen from this，There are two main types of statutory tax payment certificates，One is the tax payment certificate issued by the tax authority when collecting taxes，Its payment method according to the tax，Mainly include general payment certificates and general tax payment certificates; the other is the withholding certificate issued by the withholding m88 live casino and sports m88 online bettingbettingagent、Tax collection voucher。current，Since my country’s personal income tax is mainly withheld and paid、Collection method supplemented by self-declaration，In accordance with the provisions of the Tax Collection and Administration Law，The corresponding tax payment voucher is mainly issued by the withholding agent to the taxpayer、Tax collection voucher。At the same time，In accordance with Article 36 of the "Implementation Regulations of the Individual Income Tax Law"，Including individual industrial and commercial households、Taxpayers who declare their own taxes, including sole proprietorships, declare taxes directly to the tax authorities，The tax authority will issue a tax payment certificate，Issue a general tax payment certificate for cash payment，Issue a general payment note through bank transfer。

Why did Mr. Zhang from Zhengzhou City, Henan Province receive a tax payment certificate mailed by the Local Taxation Bureau? According to relevant personnel from the State Administration of Taxation，The State Administration of Taxation further optimizes tax services，Enhance taxpayers’ tax awareness and pride，On January 21, 2005, the "Notice on the Trial Implementation of the Issuance of Personal Income Tax Payment Certificates by Tax Authorities to Taxpayers after Detailed Declaration by Withholding Agents" was issued (Guo Shui Fa [2005] No. 8)，Regulations from January 1, 2005，Under the premise of ensuring the confidentiality of personal income tax and other information，Require qualified areas to trial the issuance of personal income tax payment certificates to taxpayers on an annual basis。According to incomplete statistics，In 2005, local tax authorities across the country issued a total of 5.47 million personal income tax payment certificates to taxpayers; 2006，The scope of issuing tax payment certificates is further expanded，There are pilot projects in every province，Nearly 30 million personal income tax payment m88 slot machine casinocertificates have been issued; in the first quarter of 2007, m88 slot machine casino33.525 million tax payment certificates have been issued to taxpayers in various places。So Mr. Zhang from Zhengzhou City, Henan Province has received tax payment certificates mailed by the Local Taxation Bureau for two consecutive years。Visible，Personal income tax payment vouchers have the above three forms。Among them，Withholding、Voucher for tax collection and tax payment voucher obtained by self-reported tax，Just like paying the other party for goods in daily transactions and requiring them to provide invoices or valid vouchers，Is the most direct evidence of fulfilling personal income tax obligations，It is the tax payment certificate that must be provided by law。Issue a personal income tax payment certificate for taxpayers who have made detailed declarations with the withholding agent，It is a specific measure taken by the tax authorities to optimize tax services，Rather than the legal obligations of the tax authorities。Although tax authorities in various places have taken measures in recent years，Intensify efforts，Actively promote the issuance of tax payment certificates，The scope of issuing tax payment certificates continues to expand，But this is only issued to taxpayers in units that have implemented detailed withholding declarations for all employees，Not available to all taxpayers，Because the tax authorities cannot grasp the specific tax situation of taxpayers who have not implemented detailed reporting units with full and full withholding，For these taxpayers, tax payment certificates cannot be issued。So，This is the situation encountered by some taxpayers mentioned above of “never receiving a tax payment certificate”。

Relevant person from the State Administration of Taxation said，Issuing a tax payment certificate is a long-term tax service measure，Based on the newly revised Personal Income Tax Law，First of all, it is necessary to continuously expand the scope of declaration m88 online bettingm88 slot machine casinoof full withholding details for all employees of the withholding and payment unit,Until all units have implemented it; secondly, corresponding basic information and necessary technologies are required、Financial support，Such as the establishment and implementation of a detailed account system for withholding and payment、Information construction, etc.。Currently, the basis of personal income tax management varies across regions、Different conditions，The work of issuing tax payment certificates is correspondingly uneven，It’s impossible to achieve it overnight、One step to get it right。So，Issue tax payment certificate to taxpayers，Need to make steady progress，Gradually expand the scope。

The tax payment certificate serves as a proof that the taxpayer has fulfilled its tax obligations，In recent years，The scope of application is getting wider and wider。As understood，Going through the procedures for studying abroad、Processing house and car loans、Get insurance claim、In the process of applying for a temporary residence permit，Relevant agencies require citizens to provide tax payment certificates to prove their financial resources and their integrity in fulfilling their obligations as citizens。During house demolition，You can even get a higher demolition fee than others with the house rental tax certificate。It can be said，The tax payment certificate is the best proof of personal credibility，It is the best embodiment of citizens enjoying their rights and fulfilling their obligations。

From a taxpayer’s perspective，How to successfully obtain the tax payment certificate? There are two main ways。First, taxpayers must go to the tax authorities to declare and pay personal income tax，The tax authority will directly issue a tax payment voucher，Taxpayers only need to keep it properly。Second, personal income tax is withheld and paid by the unit，The withholding agent should issue withholding instructions according to the taxpayer’s requirements、Tax collection voucher。m88 live casino and sports m88 online sports bettingbettingRequest taxpayers to issue tax vouchers，The withholding agent shall not refuse，Withholding must be issued、Tax collection voucher。To ensure this work，Withholding agents should proactively apply to the tax authorities for tax withholding and collection vouchers。To safeguard one’s rights，Taxpayers can proactively request deductions from the withholding agent、Tax collection voucher，Avoid the situation of paying taxes but not having any tax payment certificate。

In addition，In accordance with the relevant documents of the State Administration of Taxation，If the taxpayer’s unit has not reported the full withholding details to the tax authorities，And the taxpayer went abroad、Transfer of property overseas requires tax payment certificate，Taxpayers can directly make requests to the tax authorities and provide relevant information to prove tax payment，The tax authority will issue a tax payment certificate for the personal income tax actually paid during the corresponding period after verification。