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2007年,股市接连创出新高,人们还在计算着自己今年能从股市捧回多少钱的时候,我国第二次高收入人群个税申报工作将于明年1月1日启动。国家税务总局11月公布最新修订的《年所得12万元以上个人自行纳税申报表》,引起了广泛关注。本期的德勤视点主题即为对个税申报表修订内容的解读。德勤税务专家为我们分析了新的申报表中的关键点,并指出了企业相关部门应当承担的责任。
In 2007, when the stock market hit new highs in succession, people are still counting how much money they can take back from the stock market this year. The tax declaration for the second high-income group in China will start on January 1 next year. In November, the State Administration of Taxation announced the newly revised “Self-tax Return of Individuals with Annual Income of Over 120,000 Yuan”, which attracted wide attention. This issue of Deloitte’s perspective is the interpretation of the revised tax returns. Tax experts at Deloitte analyzed the key points in the new declaration and pointed out the responsibilities that the relevant departments of the enterprise should shoulder.