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Announcement of the Beijing Municipal Tax Service of the State Administration of Taxation on the Collection of Individual Income Tax on the Taxi Drivers of Taxi Operators [Effective]
国家税务总局北京市税务局关于出租汽车经营单位出租车驾驶员个人所得税征收方式的公告 [现行有效]
【法宝引证码】
  • Document Number: Announcement No. 11 [2018] of the Beijing Municipal Tax Service of the State Administration of Taxation
  • Date issued: 10-31-2018
  • Effective date: 10-01-2018
  • Level of Authority: Local Regulatory Documents
  • Area of Law:Taxation

Announcement of the Beijing Municipal Tax Service of the State Administration of Taxation on the Collection Method for Individual Income Tax on the Taxi Drivers of Taxi Operators 

国家税务总局北京市税务局关于出租汽车经营单位出租车驾驶员个人所得税征收方式的公告

(Announcement No. 11 [2018] of the Beijing Municipal Tax Service of the State Administration of Taxation) (国家税务总局北京市税务局公告〔2018〕11号)

In accordance with the relevant provisions of the Individual Income Tax Law of the People's Republic of China, the Notice by the State Administration of Taxation of Issuing the Interim Measures for the Administration of the Collection of Individual Income Tax on Taxi Drivers (No. 50 [1995], SAT) and the Notice by the Ministry of Finance and the State Administration of Taxation of Issues Concerning the Application of Individual Income Tax Deductions and Tax Rates in the Fourth Quarter of 2018 (No. 98 [2018], SAT), the matters concerning the collection method for individual income tax on the taxi drivers of taxi operators in Beijing are hereby announced as follows: 根据《中华人民共和国个人所得税法》《国家税务总局关于印发〈机动出租车驾驶员个人所得税征收管理暂行办法〉的通知》(国税发〔1995〕50号)以及《财政部 税务总局关于2018年第四季度个人所得税减除费用和税率适用问题的通知》(财税〔2018〕98号)的有关规定,现将北京市出租汽车经营单位出租车驾驶员个人所得税征收方式有关事项公告如下:
I. Beginning on October 1, 2018, the individual income tax on the taxi drivers of taxi operators in Beijing will no longer be levied in a fixed amount.   一、自2018年10月1日起,北京市出租汽车经营单位出租车驾驶员的个人所得税不再实行定额征收。
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