各国驻华大使馆、各国际组织驻华代表机构及外国驻华新闻机构：

 

 

      北京外交人员人事服务公司向各国驻华大使馆、各国际组织驻华代表机构及外国驻华新闻机构致意并谨根据《北京市小客车数量调控暂行规定实施细则》及《北京落实国务院房地产调控15条细则》就中方雇员个人所得税缴纳、申报事宜告知如下：

      根据2010年12月23日实施的《北京市小客车数量调控暂行规定实施细则》，非本市户籍人员必须连续五年（含）以上在本市缴纳社会保险和个人所得税，方可申请在京购车指标。另根据2011年2月15日颁布的《北京落实国务院房地产调控15条细则》，非本市户籍居民家庭必须连续5年(含)以上在本市缴纳社会保险或个人所得税，才可以在京购买一套住房。

      人事公司自上述规定执行之日起根据个人所得税的实际缴纳情况协助有购车、购房需要的中方雇员取得有关证明文件。根据《中华人民共和国个人所得税法实施条例》，我公司在税款收到当月入账并于次月进行明细申报，受个税申报系统限制，对于补缴以前月份的个税金额仅能在申报月份与当月金额累加，无法单独显示补缴记录。为使各机构中方雇员可以正常取得连续的个人所得税缴纳记录，切实保障个人的合法权益，谨请各机构并中方雇员按时足额申报、缴纳个人所得税（包含零申报）。如因各机构并中方雇员未按时申报、缴纳个人所得税而造成个税记录不连续，我公司不承担相应责任。

      北京外交人员人事服务公司感谢各机构一直以来的支持与合作并将竭诚提供更加优质的服务。

      顺致崇高敬意。

 

                                                                                                 二〇一三年一月二十日

 

 

 

The Beijing Personnel Service Corporation for Diplomatic Missions presents its compliments to all Diplomatic Missions, Representative Offices of International Organizations and Foreign News Agencies in Beijing and, with reference to the payment and declaration of individual income tax of the latter’s Chinese employees and on the basis of the Implementation Regulation for Temporary Provisions on Number Control of Small Passenger Cars in Beijing as well as the Fifteen Rules in Beijing on the Implementation of the State Council’s Efforts to Regulate the Real Estate Market, has the honor to inform the latter of the following:

 

According to the Implementation Regulation for Temporary Provisions on Number Control of Small Passenger Cars in Beijing, which came into effect on 23 December 2010, non-Beijing Hukou (Household Register) holders can apply to the license-plate lottery system for car registration with proof of having paid social insurance and individual income tax for at least five consecutive years. Furthermore, in accordance with the Fifteen Rules in Beijing on the Implementation of the State Council’s Efforts to Regulate the Real Estate Market issued on 15 February 2011, non-Beijing Hukou families who have documents certifying that members of the family have been paying social insurance or individual income tax for at least five consecutive years can buy one apartment in Beijing.  

 

As of the above-mentioned dates, the Beijing Personnel Service Corporation have assisted Chinese employees in need of purchasing car or apartment to obtain relevant proof documents based on their actual payment of individual income tax. According to the Regulation for the Implementation of the Individual Income Tax Law of the People’s Republic of China, the Beijing Personnel Service Corporation enters in the account the payment of individual income tax in the month of receipt and declares it in details in the following month. As limited by the Individual Income Tax Declaration System, the make-up payments of individual income tax for previous months will cumulate with the current month’s payable amount in the month of declaration, and can’t be recorded separately. Therefore in order to ensure that Chinese employees could normally obtain their continuous payment records of individual income tax and protect their lawful rights and interests, the Beijing Personnel Service Corporation wishes to request Diplomatic Missions, Representative Offices of International Organizations and Foreign News Agencies in Beijing as well as their Chinese employees to declare and pay the individual income tax (including zero-tax declaration)) on time and in full amount. The Beijing Personnel Service Corporation will not take any responsibilities for discontinuous record caused by any untimely declaration or payment.

 

The Beijing Personnel Service Corporation for Diplomatic Missions would like to express its thanks to all Diplomatic Missions, Representative Offices of International Organizations and Foreign News Agencies in Beijing for their continued support and cooperation, and would make every effort to provide the latter with top quality services.

 

The Beijing Personnel Service Corporation for Diplomatic Missions avails itself of this opportunity to renew to all Diplomatic Missions, Representative Offices of International Organizations and Foreign News Agencies in Beijing the assurances of its highest consideration.

 

Beijing, 20 January 2013

 

 

 

To 

All Diplomatic Missions, 

Representative Offices of International Organizations and 

Foreign News Agencies

Beijing