Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Interim Measures for the Administration of Individual Income Tax Collect

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Interim Measures for the Administration of Individual Income Tax Collection of Motor Taxi Drivers Article 1 In order to strengthen the collection and management of individual income tax for taxi drivers of motor vehicles (including taxi drivers of large, medium and small passenger and freight vehicles, the same below), these measures are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the Law of People's Republic of China (PRC) on Tax Collection and Management (hereinafter referred to as the Tax Collection and Management Law) and relevant administrative regulations. Article 2 Drivers of all kinds of motor taxis are taxpayers of individual income tax, and their taxi operating income shall be subject to individual income tax according to law. Article 3 The tax authorities may entrust taxi business units, traffic management departments, transportation service stations or other relevant departments (units) to collect and remit the personal income tax payable by taxi drivers. The entrusted unit is a withholding agent and shall collect and remit the personal income tax payable by taxi drivers on schedule. Article 4 If there is no withholding agent or the withholding agent fails to withhold tax in accordance with the provisions, the taxi driver shall declare and pay tax to the competent tax authorities where the unit is located or where the transport certificate is issued. Article 5 Taxi drivers who have obtained the business license for individual taxis shall go through the tax registration with the local competent tax authorities within 30 days from the date of obtaining the business license. Article 6 The applicable personal income tax items for taxi drivers' taxi operating income are:

(a) taxi business units operate taxi drivers by bicycle contracting or leasing, and the income of taxi drivers engaged in passenger and cargo business shall be taxed according to the items of wages and salaries.

(two) the income obtained by taxi drivers engaged in individual taxi business shall be subject to individual income tax according to the items obtained by individual industrial and commercial households.

(III) Taxis are owned by individuals, but they are affiliated with taxi business units or enterprises and institutions, and the drivers pay management fees to the affiliated units, or the taxi business units transfer the ownership of taxis to the drivers, and the income obtained by taxi drivers from passenger and cargo operations shall be taxed according to the items obtained by individual industrial and commercial households. Article 7 The tax authorities below the county level (including the county level) can check the turnover of taxi drivers, determine the collection rate or amount, and collect the personal income tax payable by taxi drivers on a monthly basis according to the different modes of operation, different models, charging standards and the payment of contracted rental fees. Article 8 If a taxi driver can provide a valid suspension certificate, the tax authorities shall reduce or exempt the personal income tax payable during the suspension period according to the length of the suspension period. Article 9 Taxpayers and withholding agents who fail to pay or withhold individual income tax in accordance with the provisions shall be punished by the competent tax authorities in accordance with the provisions of the Tax Administration Law and other relevant laws and administrative regulations, and those who violate the criminal law shall be transferred to judicial organs for handling. Article 10 The monthly tax withheld by withholding agents and the monthly tax payable by taxpayers who declare themselves shall be turned over to the state treasury within 7 days of the following month, and the withholding individual income tax report form or tax return form and other materials required by the tax authorities shall be submitted to the competent tax authorities. Article 11 A handling fee of 2% shall be paid to the withholding agent according to the tax withheld and remitted. Twelfth provinces, autonomous regions and municipalities directly under the central government, the State Taxation Bureau and local taxation bureau may, in accordance with the principles stipulated in these measures, formulate relevant specific measures and report them to State Taxation Administration of The People's Republic of China for the record. Thirteenth approach by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China is responsible for the interpretation of. Article 14 These Measures shall be implemented as of 1 April 19951day.