Recently, China's State Administration of Taxation announced the latest "major tax violations of the information disclosure measures."
The measures stipulate: taxpayer is in arrears to pay due taxes, adopts the means of transferring or hiding property to prevent the tax authorities from recovering. If the amount of tax outstanding is more than one hundred thousand yuan (RMB), the tax credit grade of taxpayer shall be directly awarded as "level D".
For such taxpayer, the tax authorities will notify the immigration authorities to prevent them from leaving the country.
In addition, the D-level taxpayer will face a number of disciplinary measures-such as banning some high-spending behaviour, restricting access to related positions, and referencing financial institutions' financing.
The measures will come into effect on January 1, 2019.
In fact, in many areas, policies closely related to Chinese have been updated, and the editor has sorted out some of the latest policies that should be paid special attention to overseas Chinese. They all came into effect on January 1st next year.
One, at the end of the Huazhu 183 days, foreigners also have to pay taxes!
Article 1 of the new tax Law: "an individual who has a domicile or does not have a domicile in China and a person who has resided in China for a period of 183 days within the tax year shall be a resident individual whose income is derived from within and outside China," Pay personal income tax in accordance with the provisions of this Law. "
In other words, foreigners who have lived in China for 183 days during the tax year constitute tax residents of China who are deducted from their global income. For those who have a large amount of foreign income, the impact is greater.
In accordance with China's current tax law, individuals who have no domicile in China but have resided for more than five years shall, from the sixth year, pay personal income tax on all their income derived from outside China, but if they leave the country for more than 30 days at a time, Equivalent to less than a year of residence, you can recalculate five years to achieve reasonable tax avoidance.
The new tax, however, tightens the requirement for non-resident individuals to stay in China: 30 days a year, 90 days a year, replaced by 183 days.
Big! Canadian income will also be taxed for 183 days in China! As of January 1, next year, the maximum tax payment will be 45%
Second, "ants move."
China's foreign exchange control is really getting stricter. On December 6, China's State Administration of Foreign Exchange publicly announced 15 cases of illegal foreign exchange violations involving four banks, four enterprises and seven individuals. The total fine is about 17 million yuan.
For the first time, safe disclosed penalties for four companies and seven individuals to be included in the central bank's credit collection system.
Of the seven individuals reported, four were fined for illegally trading foreign exchange with underground banks, and three for splitting and escaping foreign exchange.
Among them, Jilin Sui involved in the amount and the largest amount of fines. The person involved used the annual foreign exchange quota of 173 individuals in China to illegally transfer more than 12 million Canadian dollars, or about 60 million yuan, to buy houses.
According to Article 7 of the measures for the Administration of individual Foreign Exchange, the Sui's behavior constitutes an escape from foreign exchange.
According to Article 39 of the regulations on Foreign Exchange Administration, a fine of three million eight thousand nine hundred and ninety nine yuan is imposed.
In order to prevent the risk of capital flows under individual items, safe stipulates that more than five different individuals will remit foreign exchange to the same person or institution abroad on the same day, after buying foreign exchange separately every other day or for several consecutive days;
Individuals withdraw foreign currency notes close to the equivalent of US $10,000 from the same foreign exchange savings account on more than five occasions within 7 days;
The same person's foreign exchange savings account deposits to more than five immediate family members, and so on, will be identified as individual split settlement and sale of foreign exchange, and entered the "attention list."
In document No. 125 issued by the people's Bank of China in 2018, it was clearly stated that from December 1, 2018, transactions of funds between company accounts and individual bank accounts exceeding two hundred thousand yuan will be inspected with emphasis. Questionable deals even require banks to refuse to handle them. ( two hundred thousand yuan, or less than C $40, 000.)
It is also the first time the people's Bank of China has focused on checking large amounts of money between corporate accounts and individual accounts. The document also provides clearer specifications for the operation of corporate accounts after December 1, 2018.
Heavy penalty of 3.01 million! The rich Chinese spent 60 million to buy a house in Canada, but they found 173 people to help him move the ants.
Third, uncivilized travel records will be restricted!
After the National Tourism Administration issued the interim measures of the National Tourism Administration on the Management of the Records of uncivilized acts of Tourism, if there is a record of uncivilized acts of tourism, it will also be included in the "blacklist".
According to the regulations, the "uncivilized travel record" information is kept for a period of one year to five years, during which time the personal credit history and travel will be affected:
1. The tourism department may include the relevant information of tourists in the record of uncivilized behavior, publish it to the public, and inform the public security, customs, inspection and quarantine, border inspection, transportation, finance and other departments and institutions, trade organizations and relevant operators.
2. Relevant departments and institutions, trade organizations, and operators may, according to their duties and powers, record in the credit information system and take disciplinary measures such as restricting outbound tourism, border tourism, participating in team tourism, taking flights and so on within a certain period of time.
3, for "blacklisted" tourists, scenic spots can be restricted or refused.
At the end of September 2018, the Ministry of Culture and Tourism released a record of uncivilized tourism behavior, with three tourists on the list.
Among them, Hebei tourists Wang and Zhang danced on the low wall of Malaysia's water mosque, violating local religious taboos.
Hubei tourist Peng Mou in Dali City in the process of playing with children's toys hurt red-mouthed gulls.
According to the relevant regulations, three tourists are included in the uncivilized tourist record, all for a period of three years. So far, 35 people have been included in the travel "blacklist."
Fourth, the reputation is not good enough to have a criminal record to apply for visas are frequently rejected!
Yang's daughter emigrated from China to Canada in 2011 and married and had children in Canada, according to the Federal Court of Canada.
The same year, Mr. and Mrs. Yang applied for temporary visas for the first time to visit their daughter-in-law and their two children in Canada.
However, the visa officer rejected the application of Mr. and Mrs. Yang. In the following seven years, they applied 11 times in a row, but all were rejected.
The old man was angry and aggrieved. In March 2017, with the help of his daughter and son-in-law, Yang and his wife filed a complaint against the visa center on the grounds that "the visa officer made the wrong decision."
In March 2018, a federal court ruled that the Yang couple had lost the case, and that the visa center had good reasons for refusing to sign, and that court would not overturn the decision of the visa officer.
It turns out that the family has a record in good faith. According to evidence presented by court, the couple's daughter had a bad credit card record in Canada, a son-in-law and a criminal record, both of whom had poor credibility.
It is very important to have a reputation that has long lived overseas. Even if there are different countries on short notice, the credibility should not be tainted with any kind of blemish.
Mr. Zhang and his family have travelled abroad many times, and each visa has passed smoothly, but this year he went to the United States again, and after two face-to-face signatures, he is still unable to get it off. It is clear that all kinds of materials are available, and it is easy to answer them. Mr. Zhang's family were puzzled.
It was later recalled that when he visited Australia a year ago, he had a bit of a traffic accident there and had not dealt with it according to local regulations, so he was detained by the police.
Unexpectedly, the experience in Australia will affect the application to the United States.
Be careful! The United States shares visa information with Britain, Canada and Australia.
In other words, if you have been to the above countries and have a bad record, you will be matched and associated with the Immigration Service at the visa offices of the embassies and consulates in multiple countries.
Five, forgery overseas education Ministry of Education to fight fake!
On 8 April 2018, the Service Centre for studying abroad of the Ministry of Education issued a notice stating:
In order to maintain the seriousness of the education academic degree certification outside the country (territory), praise the good faith, punish the breach of trust, set up a column in China's study abroad website now, to investigate and deal with the breach of trust behavior in the process of applying for education academic degree certification outside the country (territory).
A total of 202 persons were found to have submitted false, forged or invalid information materials for education academic degree certification outside the applicant country during the review of the study abroad Service Center.
At present, the service center of studying abroad has withdrawn the result of the certificate inquiry held by the applicants from the overseas education academic degree certification inquiry system.
At the same time, the service center of studying abroad sends the notice of "return revoked certificate" to these applicants, and the discredited person can cancel the public notice only after sending the original certificate of recognition.
In addition, the Service Center also announced the behavior of 72 applicants who submitted false application materials or false information during the process of education academic degree certification outside China.
Each person's name was followed by a detailed account of what school the person applied for and what kind of false information he had falsified when he applied for a degree, and what kind of breach of trust he had committed.
In addition to these national blacklist projects, there is also change about the hugely noisy purchasing agent law of the past few days:
According to media reports, China will adjust its tax policy on cross-border e-commerce retail imports from January 1, raise the limit on goods that enjoy preferential tax policies, and expand the scope of the list.
Limit raised to $26000 per person per yea
The annual transaction limit will be raised from 20000 yuan per person per year to 26000 yuan, and in the future, it will be raised one after another with the increase of residents' income;
Raise the limit of single transaction from 2000 yuan to 5000 yuan;
Clearly already purchased cross-border e-commerce retail imports, must not enter the domestic market to sell again.
Previously, when the limit for a single transaction was set at 2000 yuan, consumers could enjoy zero tariffs within 2000 yuan, and import link value added tax and consumption tax were levied at 70% of the statutory taxable amount. Those more than 2000 yuan no longer enjoy tax concessions, tariffs, value-added tax and excise taxes are paid in accordance with the legal amount of tax. After the implementation of the new deal, 5000 yuan from next year can enjoy zero tariff.
An increase in the annual trading limit would mean that the annual limit would be raised to 26000 yuan per person per year, and duties would be waived within 26000 yuan, exceeding the strict tariffs to be paid.
List of items added 63 items of duty:
Some commodities with relatively strong consumer demand in recent years are included in the list, adding 63 items such as grape sparkling wine, malt brewing beer, fitness equipment and so on.
According to the adjustment of tax items, the first two batches of the list of technical adjustments and updates, the adjusted list of a total of 1321 tax items.
The choice of listed commodities is also based on some commodities which have been in strong consumer demand in recent years, and from the perspective of reducing regulatory risk, we should choose to meet the regulatory requirements of post-transitional regulatory arrangements as far as possible.
At present, 15 cities can enjoy this policy consumers, currently some coastal cities, but starting next year will increase, Beijing, Nanjing, Wuhan, Xiamen will increase, but basically is still a first-tier city.
Chinese friends who have not noticed the above changes will have to pay attention to them in the future! After all, on the "blacklist" shame is small, to the life of the same can be big.