State Administration Of Taxation: Deepening The Collection And Management Of Dividends Dividends

Reporters from 17 countries Tax administration It was learned that the General Administration of Taxation issued a notice in recent days, calling for effective reinforcement. High income earners Collection and management of personal income tax. The notice said that it is necessary to strengthen the tax source management of individual foreign investment to obtain equity, and focus on monitoring the tax related matters of listed companies before the listing, such as capital increase and share expansion, equity transfer, and the introduction of strategic investors, so as to prevent the loss of tax. We should deepen the collection and management of interest, dividends and dividends.

The notice requires continuous improvement of the main income items of high-income earners. Collection and management of personal income tax We should strengthen the collection and management of property transfer income, including: improving the collection and management of the share transfer of the shareholders of the natural person, strengthening the collection and transfer of the proceeds from the transfer of the house and the collection of the auction proceeds, paying close attention to the collection and management of the transfer of other forms of property, such as the acquisition of shares and other forms of transfer of non monetary assets to assess the value added assets, and deepening the collection and management of interest, dividends and dividends; and improving the collection and management of production and business income.

In order to improve the collection and management of the share transfer of natural shareholders, we should actively cooperate with the administrative departments for Industry and commerce, and strengthen the collection and management of individual transfer of non-listed company stock rights. We should focus on the verification work of equity or low price transfer of stock rights, establish electronic accounts, record transaction prices and taxes and fees of equity transfer, strengthen the management of the original value of assets, strengthen the tax source management of individual foreign investment, and focus on monitoring the tax related matters of listed companies such as increasing capital and expanding shares, transferring stock rights, introducing strategic investors and so on, so as to prevent the loss of tax.

We should deepen the collection and management of interest, dividends and bonuses: strengthen the tax withholding management of dividends and dividends in enterprises, and focus on the collection and management of unallocated profits, surplus reserves and assets appreciation and increase the registered capital and capital stock, and plug loopholes in collection and management. Investors and their family members should pay serious attention to the daily tax source management and inspection, and levy taxes on their related income. Those involving larger amounts should verify the authenticity and legality of their expense vouchers. They should follow up the management of the dividends and dividends of individual investors who make continuous profits and do not distribute dividends or dividends or approve the enterprise income tax.

According to the notice, we should continue to strengthen the collection and management of personal income tax for high-income industries and people. We should strengthen the collection and management of non - labor income as the main source of income, pay close attention to the large number of shares held by companies, obtain large investment income, and engage in real estate, mineral resources investment, private equity funds, trust investment activities and other high income groups, and implement the management of key tax sources.