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| Announcement of the State Administration of Taxation on Matters Concerning the Replacement of the Tax Payment Certificate (in Document Style) with the Tax Payment Record | | 国家税务总局关于将个人所得税《税收完税证明》（文书式）调整为《纳税记录》有关事项的公告 |
| (Announcement No. 55 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第55号） |
| For purposes of supporting the reform of individual income tax system, further implementing the State Council's requirements related to “reducing unnecessary certifications and formalities for the convenience of the people”, and optimizing tax payment services, the State Administration of Taxation has decided to replace the Tax Payment Certificate (in Document Style) with the Tax Payment Record. The relevant matters are hereby announced as follows: | | 为配合个人所得税制度改革，进一步落实国务院减证便民要求，优化纳税服务，国家税务总局决定将个人所得税《税收完税证明》（文书式）调整为《纳税记录》。现将有关事项公告如下： |
I. Beginning on January 1, 2019, where a taxpayer applies for the issuance of a certificate on the payment (refund) of individual income tax payable on or after January 1, 2019, the tax authority shall no longer issue a Tax Payment Certificate (in Document Style), but instead issue a Tax Payment Record (see the Annex for the specific contents and formats); and where a taxpayer applies for the issuance of a certificate on the payment (refund) of individual income tax payable on or before December 31, 2018, the tax authority shall still issue a Tax Payment Certificate (in Document Style).
．．．．．． | | 一、从2019年1月1日起，纳税人申请开具税款所属期为2019年1月1日（含）以后的个人所得税缴（退）税情况证明的，税务机关不再开具《税收完税证明》（文书式），调整为开具《纳税记录》（具体内容及式样见附件）；纳税人申请开具税款所属期为2018年12月31日（含）以前个人所得税缴（退）税情况证明的，税务机关继续开具《税收完税证明》（文书式）。 |
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