What materials do I need to open a personal income tax payment certificate?

If a taxpayer needs to issue a tax payment certificate, it shall provide a legal identity certificate, which shall be issued by the competent tax authorities according to the tax paid by the taxpayer in this bureau.

The People's Republic of China (PRC) Tax Withholding Certificate issued by the withholding agent for taxpayers when withholding taxes and the People's Republic of China (PRC) General Tax Payment Certificate or People's Republic of China (PRC) Tax Payment Certificate obtained by taxpayers who declare their own taxes are tax payment vouchers, which have the same proof effect as tax payment vouchers.

Personal income tax payment certificate plays a very important role for taxpayers. For example, in the process of handling loans, buying houses, going abroad, emigrating, job hunting, insurance and other matters, the tax payment certificate is an indispensable and important certificate.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income derived from inside and outside China. Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

Personal income tax payment certificate is a certificate issued by the tax authorities for individual income tax payers. Personal income tax includes income from wages and salaries, income from production and operation of individual industrial and commercial households (year), income from contracted operation and leasing operation of enterprises and institutions (year), income from remuneration for labor services, income from royalties, income from property leasing, income from property transfer, income from dividends and accidental income.