dafabet casino mobile app

dafabet casino mobile app

　　General Tax Letter [2018] No. 687

State Administration of Taxation and provinces、Autonomous Region、Taxation Bureau of municipalities and cities under separate state planning，Special Commissioner’s Offices of the State Administration of Taxation in various regions，Units in the Bureau:

In order to implement the Party Central Committee、The State Council’s Decision-making and Arrangement on Personal Income Tax Reform，Give full play to the role of tax-related professional services，Promoting the implementation of personal income tax reform，The relevant matters are now notified as follows:

　一、Give full play to the professional role of tax-related industry associations and institutions

Implementation of the new personal income tax system，Brings unprecedented challenges to the taxation services of tax authorities。Current and next stage，For taxpayers、Policy consultation for withholding agents、The publicity and counseling work will be extremely heavy，The tax processing flow of the Tax Service Department will increase significantly。Tax-related professional services and other social forces play an important role in supporting personal income tax reform。Tax authorities should fully mobilize their forces，Alleviate the problem of insufficient tax service resources of tax authorities，Work together to promote the smooth implementation of personal income tax reform。

(1) The tax authorities must carefully evaluate the region 12366 consultation、Matching the service resources of the tax service department and the growth of taxpayers’ needs。Policy consultation、The pressure to handle taxes has increased significantly，The tax authorities have serious insufficient capacity，Need to rely on tax-related professional services，As needed，Invite tax accountants from tax-related professional service organizations、CPA、Lawyers participate in 12366 expert consultation dafabet online betting websiteseats、Tax guidance consultation from the Tax Service Department、Self-service tax handling and tax handling experience area consultation and guidance，Taxpayer School Expert Tutorial Lecture。Tax-related professional service organizations can be volunteers，Participate in the above 12366 expert consultation、Expert consultation from the Tax Service Department、Coaching、Lecture activities。

(2) The tax authorities are formulating rules for taxpayers、When the withholding agent publicizes the counseling program，Tax Agent Association can be invited、Institute of Certified Public Accountants、Bar Association、Accounting Agency Association and other industry associations (hereinafter referred to as "tax-related industry associations")、Tax-related professional service agencies participate in the study。Tax-related Industry Association、Tax-related professional service agencies from taxpayers、The needs of withholding agents and the perspective of professional services，Provide opinions and suggestions to the tax authorities。

　二、Encourage tax-related industry associations and organizations to participate in personal income tax reform publicity and guidance public welfare activities

Organizing and carrying out public welfare activities on personal income tax reform is the social responsibility of tax-related industry associations and tax-related professional service agencies。Tax authorities should encourage and guide tax-related industry associations and tax-related professional service agencies to actively organize and participate in public welfare activities for personal income tax reform publicity and guidance。

(1) Encourage tax experts from tax-related industry associations and tax-related professional service organizations，Via Weibo、WeChat、Micro classroom and other methods，Free promotion of personal income tax reform，Responding to hot issues of social concern from an expert and professional perspective，Explain the positive significance of reform，Play a positive guiding role，Work together to create a good atmosphere of public opinion。

(2) Encourage tax-related industry associations to organize volunteer service teams、"Tongxin Service Group", "Expert Lecturer Group", etc.，Carrying out personal income tax law "into campus、Enter the community、Entering the Park” Publicity and Counseling Charity Activity，Promote knowledge about personal income tax law to the society。

(3) Encourage tax-related industry associations and tax-related professional service institutions to organize personal income tax public welfare lecture Dafabet reviewsactivities，Free to taxpayers、Withholding agents publicize the Personal Income Tax Law、Individual Income Tax Law Implementation Regulations、Reform contents such as special additional deductions。

Three、Tax-related professional service institutions should standardize and carry out market-oriented services

Tax-related professional service agencies provide relevant market services related to the implementation of personal income tax reform，Can be in addition to the basic tax services provided by tax authorities，Satisfy taxpayers、Personalized and professional needs of withholding agents，Facilitate the smooth implementation of personal income tax reform。

(1) Tax-related professional service institutions can follow the relevant content of personal income tax reform，For taxpayers、Withholding agents provide personal income tax policy consultation、Tax declaration、Tax declaration、Settlement and settlement agent、Professional tax consultant and other services，Assist taxpayers、Fill in the special additional deduction information for the withholding agent、Filling in tax returns、Processing annual settlement and settlement, etc.。Providing service，Taxpayers should be guided to establish honest reporting、The concept of paying taxes with integrity，Work together to safeguard the social integrity system。

(2) Tax-related professional service institutions shall comply with the relevant provisions of the "Measures for the Supervision of Tax-related Professional Services (Trial)"，Strictly observe professional ethics、Standardize professional behavior，Improve service quality。Do not take advantage of the implementation of personal income tax reform to charge arbitrary fees、High charges。Do not deceive taxpayers or withholding agents to seek improper economic benefits，Injury to the legitimate rights and interests of taxpayers or withholding agents。Not allowed to participate in volunteer activities in the name of the tax authority or for use、Public welfare activities are an opportunity to attract business。

4. Strengthen services and supervision

，Carry out public welfare activities for tax-related industry associations and tax-related professional service organizations，Carrying out normal business for tax-related professional service organizations，Provide convenient services。

Tax authorities should seriously investigate and punish “black intermediaries”、The "intermediary blackmail" problem。For those who are not included in the supervision of tax-related professional services but are engaged in paid personal income tax services、Using unfair methods to dafabet online sports betting appsolicit business、Organizations that harm the legitimate rights and interests of taxpayers or withholding agents，It should be brought under supervision within a time limit;For taxpayers、Withholding agents reported and complained about tax-related professional service organizations and tax-related service personnel who took advantage of the implementation of personal income tax reform to deceive taxpayers and seek improper economic benefits，Article 14 of the "Measures for the Supervision of Tax-Related Professional Services (Trial)" shall be followed、Article 15，Take an appointment、Ordered to make corrections within a time limit、Suspension of accepting tax-related business as an agent、Inclusion in the list of untrustworthy tax-related services and other regulatory measures to deal with it，Credit points will be deducted for relevant tax-related professional service institutions and personnel engaged in tax-related services、Lower credit rating、Enter negative practice record。

Tax authorities should strengthen services and supervision，Promote the standardized practice of tax-related professional service institutions，Strictly prevent harm to taxpayers、Legitimate rights and interests of the withholding agent，Ensure tax-related professional services play a positive role，Facilitate the smooth implementation of personal income tax reform。

State Administration of Taxation

December 29, 2018

　Keywords: Personal income tax

Document number:

Document size: Tax General Letter [2018] No. 687

Issuing department: State Administration of Taxation