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为进一步优化纳税服务,明晰纳税人的权利与义务,加强个人所得税分类专业化管理,同时,本着与税制发展方向、税收征管改革目标、电子信息发展趋势相适应的原则,2013年4月27日,国家税务总局发布《关于发布个人所得税申报表的公告》(国家税务总局公告2013年第21号)对个人所得税申报表重新修订。从2013年8月1日起,个人收入所得税申报要填新版表格。现将具体修订内容解读如下:
In order to further optimize the tax service and clarify the taxpayers’ rights and obligations, we will strengthen the professional management of the personal income tax classification. At the same time, in line with the principle of adapting to the development direction of the tax system, the goal of tax collection and administration and the development trend of electronic information, April 27, 2013 On April 1, the State Administration of Taxation issued the Notice on Issuing Individual Income Tax Return (State Administration of Taxation Announcement No. 21 of 2013) to re-amend the individual income tax return. From August 1, 2013 onwards, personal income tax returns to fill a new form. The specific amendments now read as follows: