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Notice of the State Administration of Taxation on Effective Implementation of the Policies for the Transitional Period for Personal Income Tax Reform [Effective]
国家税务总局关于做好个人所得税改革过渡期政策贯彻落实的通知 [现行有效]
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Notice of the State Administration of Taxation on Effective Implementation of the Policies for the Transitional Period for Personal Income Tax Reform 

国家税务总局关于做好个人所得税改革过渡期政策贯彻落实的通知

(Letter No. 484 [2018] of the State Administration of Taxation) (税总函〔2018〕484号)

Tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the local special commissioner's offices of the State Administration of Taxation ("SAT"): and all the bodies of the SAT: 国家税务总局各省、自治区、直辖市和计划单列市税务局,国家税务总局驻各地特派员办事处,局内各单位:
For the purposes of implementing the spirit of the new Individual Income Tax Law of the People's Republic of China revised by the National People's Congress and the executive meeting of the State Council held on September 6, ensuring that the income from wages and salaries for the period from October 1, 2018 to December 31, 2018 is governed by a monthly deduction of 5,000 yuan and the new tax rate schedule, and effectively implementing new tax law transitional policies for the new tax rate schedule (hereinafter referred to as the "transitional policies") that apply to the income from production and business operations of individual industrial and commercial businesses and the income from contracting, leasing and business operations of enterprises and institutions, you are hereby notified of the relevant requirements as follows: 为贯彻落实全国人大新修订的《中华人民共和国个人所得税法》和9月6日国务院常务会议精神,确保2018年10月1日至2018年12月31日工资、薪金所得先行执行每月5000元的减除费用标准并适用新税率表,以及个体工商户的生产经营所得、对企事业单位的承包承租经营所得适用新税率表的新税法过渡期政策(以下简称“过渡期政策”)切实有效落地,现就有关要求通知如下:
I. Raising consciousness and effectively strengthening organization and leadership   一、提高认识,切实加强组织领导
The reform of individual income tax is a major move that benefits both the country and the people, which has been highly valued by the CPC Central Committee and the State Council and has captured a widespread attention from the whole society. And at the same time, taxpayers are eager for its implementation. The implementation of the new tax law falls into three stages: Stage I (before October 1, 2018): the preparation stage for transitional policies; Stage II (from October 1 to December 31, 2018): the stage for implementing transitional policies and preparing for the implementation of the comprehensive and classified individual income tax regime (hereinafter referred to as the “new tax regime”); Stage III (from January 1, 2019 on): the comprehensive implementation stage of the new tax regime. The reform involves many aspects and goes far enough, particularly with a tight schedule and arduous tasks in preparing for the implementation of transitional policies. Therefore, the taxation authorities in all regions shall, from the height of politics and overall situation, fully understand the significance of individual income tax reform, strengthening organizational leadership, making careful planning and deployment, focusing on three key tasks—policy publicity, taxation services, and informatization construction, earnestly strengthening guidance of lower levels and performance appraisal, and effectively implementing transitional policies so as to enable taxpayers to fully enjoy reform dividends. 本次个人所得税改革是一项利国惠民的重大改革举措,党中央、国务院高度重视,全社会广泛关注,纳税人热切期盼。新税法实施分为三个阶段:第一阶段,2018年10月1日之前为过渡期政策准备阶段;第二阶段,2018年10月1日至2018年12月31日为过渡期政策执行以及综合与分类相结合的个人所得税制(以下简称“新税制”)实施准备阶段;第三阶段,2019年1月1日起为新税制全面实施阶段。此次改革内容多、力度大,尤其是过渡期政策实施准备时间紧、任务重,各地税务机关要切实从讲政治、讲大局的高度,充分认识个人所得税改革的重大意义,强化组织领导,精心筹划部署,聚焦政策宣传、纳税服务、信息化建设三大核心任务,切实加强对下指导和绩效考评,坚决贯彻落实好过渡期政策,确保纳税人充分享受改革红利。
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