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国税发[2010]54号各省、自治区、直辖市和计划单列市地方税务局,西藏、宁夏、青海省(自治区)国家税务局:近年来,随着我国经济的快速发展,城乡居民收入水平不断提高,个人收入差距扩大的矛盾也日益突出。为强化税收征管,充分发挥税收在收入分配中的调节作用,现就进一步加强高收入者个人所得税征收管理有关问题通知如下:
State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state planning, State Administration of Taxation of Tibet, Ningxia and Qinghai Province (autonomous regions): In recent years, with the rapid economic development in our country, the income level of urban and rural residents has been continuously raised , The contradiction between the expansion of personal income gap has become increasingly prominent. In order to strengthen tax collection and administration and give full play to the regulatory role of taxation in the distribution of income, we hereby notify you of the following issues concerning further strengthening the administration of the collection of personal income tax on high-income earners: