| Announcement of the State Administration of Taxation on Issuing the Measures for the Filing of Individual Income Tax Withholding Returns (for Trial Implementation) | | 国家税务总局关于发布《个人所得税扣缴申报管理办法（试行）》的公告 |
| (Announcement No. 61 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第61号） |
| For the purpose of implementing the newly amended Individual Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the State Administration of Taxation has developed the Measures for the Filing of Individual Income Tax Withholding Returns (for Trial Implementation), which are hereby issued and shall come into force on January 1, 2019. | | 为贯彻落实新修改的《中华人民共和国个人所得税法》及其实施条例，国家税务总局制定了《个人所得税扣缴申报管理办法（试行）》，现予以发布，自2019年1月1日起施行。 |
| | 特此公告。 |
| State Administration of Taxation | | 国家税务总局 |
| December 21, 2018 | | 2018年12月21日 |
| Measures for the Filing of Individual Income Tax Withholding Returns (for Trial Implementation) | | 个人所得税扣缴申报管理办法（试行） |
| Article 1 For the purposes of regulating the filing of individual income tax withholding returns, and safeguarding the legitimate rights and interests of taxpayers and withholding agents, these Measures are developed in accordance with the provisions of the Individual Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof. | | 第一条 为规范个人所得税扣缴申报行为，维护纳税人和扣缴义务人合法权益，根据《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则等法律法规的规定，制定本办法。 |
| Article 2 “Withholding agents” means the entities or individuals making payments of income to individuals. A withholding agent shall file withholding returns for all taxpayers in full amount in accordance with the law . | | 第二条 扣缴义务人，是指向个人支付所得的单位或者个人。扣缴义务人应当依法办理全员全额扣缴申报。 |
| “Filing withholding returns for all taxpayers in full amount” means that a withholding agent shall, within the first 15 days in the month after taxes are withheld, submit to the competent tax authority the relevant information on all individuals to whom it pays incomes, the amounts of the paid incomes, deductibles and the amounts thereof, specific amounts of taxes withheld and the total amount thereof, and other relevant tax-related information and materials. | | 全员全额扣缴申报，是指扣缴义务人应当在代扣税款的次月十五日内，向主管税务机关报送其支付所得的所有个人的有关信息、支付所得数额、扣除事项和数额、扣缴税款的具体数额和总额以及其他相关涉税信息资料。 |
| Article 3 The taxes deducted in advance or withheld by a withholding agent each month or in each transaction shall be paid to the state treasury within the first 15 days of the next month, with an Individual Income Tax Withholding Return submitted to the tax authority. | | 第三条 扣缴义务人每月或者每次预扣、代扣的税款，应当在次月十五日内缴入国库，并向税务机关报送《个人所得税扣缴申报表》。 |
| Article 4 The taxable income subject to the filing of individual income tax withholding returns for all taxpayers in full amount shall include: | | 第四条 实行个人所得税全员全额扣缴申报的应税所得包括： |
| (1) income from wages and salaries; | | （一）工资、薪金所得； |
| (2) income from remunerations for labor services; | | （二）劳务报酬所得； |
| (3) income from author's remunerations; | | （三）稿酬所得； |
| (4) income from royalties; | | （四）特许权使用费所得； |
| (5) income from interest, dividends and bonuses; | | （五）利息、股息、红利所得； |
| (6) income from the lease of property; | | （六）财产租赁所得； |
| (7) income from the conveyance of property; and | | （七）财产转让所得； |
| (8) contingent income. | | （八）偶然所得。 |
| Article 5 A withholding agent shall, when paying any income to a taxpayer for the first time, complete the Form of Basic Information on Individual Income Tax (Table A) based on the taxpayer's identification number and other basic information provided by the taxpayer, and submit it to the tax authority at the time of filing of withholding returns in the next month. | | 第五条 扣缴义务人首次向纳税人支付所得时，应当按照纳税人提供的纳税人识别号等基础信息，填写《个人所得税基础信息表（A表）》，并于次月扣缴申报时向税务机关报送。 |
| A withholding agent shall submit the changes in relevant basic information reported by a taxpayer to it or him to the tax authority at the time of filing of withholding returns in the next month. | | 扣缴义务人对纳税人向其报告的相关基础信息变化情况，应当于次月扣缴申报时向税务机关报送。 |
| Article 6 A withholding agent shall, when paying wages and salaries to a resident individual, calculate the taxes withheld in the cumulative withholding method, and file withholding returns on a monthly basis. | | 第六条 扣缴义务人向居民个人支付工资、薪金所得时，应当按照累计预扣法计算预扣税款，并按月办理扣缴申报。 |
| “Cumulative withholding method” means that a withholding agent, at the time of withholding and prepayment of taxes in a tax year, calculates the cumulative amount of taxes that shall be withheld and prepaid based on the cumulative amount of taxable income withheld and prepaid, which is the balance after deducting cumulative tax-exempt income, cumulative subtracted expenses, cumulative special deductibles, cumulative special additional deductibles and cumulative amounts of other deductibles determined in accordance with the law from the cumulative income from wages and salaries of a taxpayer in this entity until the current month, and the Schedule 1 of Individual Income Tax Withholding Rates (see Annex), and then takes the balance after deducting cumulative amount of tax credits and the cumulative amount of taxes that have been withheld and prepaid from the said cumulative amount of taxes that shall be withheld and prepaid as the amount of taxes that shall be withheld and prepaid in the current period. When the balance is negative, tax shall not be refunded temporarily. When the balance after the end of the tax year is still negative, the taxpayer shall file an annual comprehensive income tax return on a consolidated basis with the competent tax authority to refund overpaid taxes and make up the deficiency. | | 累计预扣法，是指扣缴义务人在一个纳税年度内预扣预缴税款时，以纳税人在本单位截至当前月份工资、薪金所得累计收入减除累计免税收入、累计减除费用、累计专项扣除、累计专项附加扣除和累计依法确定的其他扣除后的余额为累计预扣预缴应纳税所得额，适用个人所得税预扣率表一（见附件），计算累计应预扣预缴税额，再减除累计减免税额和累计已预扣预缴税额，其余额为本期应预扣预缴税额。余额为负值时，暂不退税。纳税年度终了后余额仍为负值时，由纳税人通过办理综合所得年度汇算清缴，税款多退少补。 |
| The specific calculation formulas are as follows: | | 具体计算公式如下： |
Amount of taxes that shall be withheld and prepaid in the current period = (Cumulative amount of taxable income withheld and prepaid × Withholding tax rate - Quick deduction) - Cumulative amount of tax credits - Cumulative amount of taxes that have been withheld and prepaid
．．．．．． | | 本期应预扣预缴税额＝（累计预扣预缴应纳税所得额×预扣率-速算扣除数）-累计减免税额-累计已预扣预缴税额
．．．．．． |
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