How to control the third phase of golden tax and social security

With the implementation of camp reform, personal income tax, as one of the main tax sources of local tax bureaus, will also become the focus of local tax authorities to strengthen collection management and inspection in the future. It can be predicted that after the third phase of Golden Tax is fully launched, the tax authorities will tend to be strict in reviewing individual income tax returns. We strongly recommend that enterprises evaluate the specific impact of the Golden Tax Phase III system and take actions to deal with the above management changes, especially the following key points:

1. Whether the relevant responsible personnel of the company understand the changes in the third-phase golden tax declaration system and its declaration requirements;

2. Whether the company can obtain the detailed information of employees and effectively manage them, such as tracking the number of days foreigners stay in China;

3 whether the employment income (such as overseas income, overseas social insurance, unqualified tax-free benefits, etc.). ) has been declared as required;

4. Whether the company has established a reasonable internal management process (such as welfare policy) and adopted strict internal control on the application for tax-free benefits;

5. Does the company have sufficient resources to collect supporting data/materials to support its tax treatment?

With the consent of the leaders,

Appropriately reduce the amount of individual tax declaration to make it consistent with the social security payment base.

Raise the social security payment base to the tax declaration amount.

Unified social security and provident fund quotas.