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Announcement of the State Taxation Administration on Matters Concerning the Filing of Returns of Individual Income Tax on Comprehensive Income on a Consolidated Basis in 2019

国家税务总局关于办理2019年度个人所得税综合所得汇算清缴事项的公告

  • Announcement of the State Taxation Administration on Matters Concerning the Filing of Returns of Individual Income Tax on Comprehensive Income on a Consolidated Basis in 2019
  • 国家税务总局关于办理2019年度个人所得税综合所得汇算清缴事项的公告

  • (Announcement No. 44 [2019] of the State Taxation Administration)
  • (国家税务总局公告2019年第44号)

  • For the purposes of effectively safeguarding the lawful rights and interests of taxpayers, further implementing the policies on state Taxation Administration, and establishing in a reasonable and orderly manner a system for the filing of returns of individual income tax on comprehensive income on a consolidated basis, in accordance with the relevant provisions of the Individual Income Tax Law and the Regulation on the Implementation thereof (hereinafter referred to as the “Tax Law”) and the Law on the Administration of Tax Collection and the Detailed Rules for Implementation thereof, the relevant matters concerning the filing of returns of individual income tax on comprehensive income on a consolidated basis in 2019 (hereinafter referred to as the “filing of annual tax returns on a consolidated basis” are herby announced as follows:
  • 为切实维护纳税人合法权益,进一步落实好专项附加扣除政策,合理有序建立个人所得税综合所得汇算清缴制度,根据个人所得税法及其实施条例(以下简称“税法”)和税收征收管理法及其实施细则有关规定,现就办理2019年度个人所得税综合所得汇算清缴(以下简称“年度汇算”)有关事项公告如下:
  • I. Contents of Filing of Annual Tax Returns on a Consolidated Basis in 2019
  •   一、2019年度汇算的内容
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