Dear Member/Affiliate,
According to the amended Individual Income Tax (IIT) Law, an individual with an annual taxable income over RMB120,000 must file the Self Declaration Return regardless of whether taxes have been withheld or paid already. On 6 November 2006, the State Administration of Taxation issued “The Self declaration Rules Concerning Individual Income Tax (provisional)”, ("Circular 162"). It specifies different circumstances where IIT self declaration should be made by taxable individuals. It is crucial and urgent for taxable individuals to understand and follow the self declaration rules, especially for those with an annual income of over RMB120,000, who have to complete their first IIT Return by 31 March.
ACCA Guangzhou is pleased to have invited Ms. Bolivia Cheung, Partner of KPMG Guangzhou, who is also an ACCA member to give in-depth analyses of the newly effective regulations and issued to be considered when completing Individual Income Tax Return.
2006年11月6日，国家税务总局出台《个人所得税自行纳税申报办法（试行）》（以下简称《办法》），规定了不同的自行纳税申报类型。根据《办法》规定，年收入12万元以上的个人，无论税款是否已经足额交纳，必须填报《个人所得税纳税申报表》，向税务机关申报纳税。对于广大纳税人来说，理解和执行最新纳税申报《办法》是相当重要和紧迫的，特别是年收入12万元以上的个人，必须在2007年3月31日前完成自行纳税申报表。
ACCA广州代表处本次很荣幸的邀请到我们的资深会员—来自毕马威会计师事务所广州分所的税务合伙人张少云女士，与大家一起解读个人所得税新规则，并分析在填报《个人所得税纳税申报表》时须注意的问题。
Seminar Content:
• To explain who should submit the Return
• The exceptional cases even the taxable income exceeds RMB120,000
• In-depth analyses of taxable income by category
• How the new requirements affect employers and employees
• Examples and illustrations
研讨会概要
新《办法》的适用人群
分析年收入12万元以上但免于申报的情况
按类别详细分析需申报的收入
新规则对雇员和雇主的影响
范例和解析
Arrangement
Date: Friday, 9 Mar 2007
Time: 19:00-21:00
Venue: 广州市体育东路138号金利来数码网络大厦3楼I01-I02
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