The taxpayer foots the bill for all government spending.
纳税人为所有政府开支买单。
She's a high-income taxpayer and pays a lot of tax.
她是个高收入纳税人，交了很多税。
Taxpayers have a right to know how their money is being spent.
纳税人有权知道他们的钱是如何被花掉的。
The government plans to reduce the burden on
taxpayers.
政府计划减轻纳税人的负担。
The project was funded by a grant from the taxpayer.
该项目的资金来源于纳税人的拨款。
Taxpayers are not willing to support such a lavish event.
纳税人不愿意资助如此奢华的活动。
The new tax laws benefit low-income
taxpayers the most.
新的税法对低收入纳税人最有利。
The government is under pressure to cut wasteful spending and ease the strain on
taxpayers.
政府面临压力，需要削减浪费性支出，减轻纳税人的压力。
The audit found that the company had underpaid its taxes, leaving the taxpayer to cover the shortfall.
审计发现该公司少缴了税款，使得纳税人不得不填补这一缺口。
Taxpayers should be able to claim deductions for charitable donations.
纳税人应该能够为慈善捐赠申请减免税款。
"We have also conducted English training for our team for easier communication with international companies and foreign taxpayers," Cong said.
丛说：“我们还为我们的团队进行了英语培训，以便更容易地与国际公司和外国纳税人沟通。”。
Han Guorong, head of the STA's Taxpayer Service Department, told China Daily this new policy is part of a campaign that started in February to promote reform of the tax administration, focusing on streamlining tax procedures to improve China's business climate.
国家税务总局纳税服务司司长韩国荣对《中国日报》表示,这项新政策是税务局于二月发起的一项活动的一部分。该活动旨在通过简化税收程序来推进行政改革,进而优化中国的营商环境。
The STA has declared 100 specific actions and 82 of them had been launched by the end of June, which improved tax services for a broad range of corporate taxpayers, Han said.
韩说，税务总局列出了100项具体措施，到6月底已经推出了82项，为各类企业纳税人提供了更好的服务。
In an opinion piece titled "New York doesn't need Amazon's sweetheart deal" published Thursday by The New York Times, Bryce Covert said that huge incentive packages are a burden for taxpayers, and she encouraged other cities to follow New York's lead.
"We are the number one taxpayer in China," he said at the Princeton event.
And while the so-called Boris-bikes are partially funded by Transport for London, Mobike will be available at no cost to the taxpayer as the scheme in Acton will be run as a private enterprise by the Chinese company.
The company ranks the first among the republic's taxpayers, Wang said.
Their rental bikes are available at no cost to the taxpayer, unlike those championed by former London mayor Boris Johnson, the so-called "Boris bikes", that are partially funded by Transport for London.
Notably, taxpayers from the private sector have become a major beneficiary of the country's tax and fee relief measures, as nearly 1.24 trillion yuan of tax and fee payments were rebated, deducted or deferred for private businesses during the period, the administration said.
Chinese taxpayers are enjoying benefits from reductions in resource taxes, urban maintenance and construction taxes, real estate taxes, urban land use taxes and stamp taxes, as well as slashes to education surcharges and local education surcharges, said Ma Jianhui from the Xinghua Municipal Bureau of Taxation.
Since the beginning of this year, the Xinghua Municipal Bureau of Taxation has continued to optimize the taxation environment for local businesses and established a workshop called "Promoting Taxes through Good Negotiation", in a bid to strengthen the bond between taxpayers and the tax department.
The taxation agreement can help taxpayers eliminate double taxation during cross-border business and help promote the resolution of tax-related disputes, the tax authority said.
"It is also part of the country's broader effort to facilitate tax services and optimize the taxation and business environment for taxpayers globally.
Notably, Wang said the recently announced additional deductions for individual income tax for those who are raising children or supporting the elderly, will further ease burdens on taxpayers, especially China's middle-income group, which will help increase disposable personal income and boost consumer spending.
The draft added that the State Council can adjust the definition of such taxpayers based on the needs of social and economic development.
Taxpayers with monthly sales revenue of no more than 100,000 yuan ($14,000) will continue to be exempt from value-added tax, according to statements jointly released by the Ministry of Finance and the State Taxation Administration on Wednesday.
Among the total, the exemption of value-added tax for taxpayers with a monthly sales revenue of less than 100,000 yuan helped them save a total of 214.8 billion yuan, Rong said.
Sectors dedicated to technological innovation or key industrial chains will enjoy tailor-made tax and fee cutting measures, and small taxpayers with monthly sales of less than 100,000 yuan ($13,880) will be exempted from value-added tax by the end of this year.
In addition, 12 measures are extensions from previous effective policies, including reductions of value-added taxes for some taxpayers and support for major foreign-invested projects.
The other 12 measures in the set are extensions of previous policies, including those on reduction of the value-added tax for small taxpayers and facilitation of major foreign-invested projects.
The total consists of approximately 2.46 trillion yuan worth of value-added tax credits that have been refunded to taxpayers' accounts, over 1 trillion yuan of tax and fee cuts, and 750 billion yuan of deferred tax and fee payments, Wang Daoshu, deputy head of the State Taxation Administration, told a press conference.
Specifically, property and land use taxes for local taxpayers in industries such as accommodation and catering, sports, entertainment, transportation, tourism and retail, as well as small-scale taxpayers in the first half, will be exempted.
The total consists of approximately 2.21 trillion yuan worth of value-added tax credits that had been refunded to taxpayers, 591.6 billion yuan of tax and fee cuts, and 632.6 billion yuan of deferred tax and fee payments.
Small and micro firms are the major beneficiaries of the country's tax and fee preferential policy package, accounting for 93.1 percent of the taxpayers enjoying VAT credit refunds during the April-August period.
Preferential value-added tax policies have also helped smaller taxpayers save 33.5 billion yuan, he said.
Support also will be stepped up for the implementation of national tax reduction policies, including a phased, value-added tax exemption policy for small-scale taxpayers, VAT credit refunds, deferred payments for some taxes and policies related to export tax rebates.
Efforts will also be made to support the implementation of national tax reduction policies, including a phased VAT (value-added tax) exemption policy for small-scale taxpayers, VAT credit refunds, deferred payments for some taxes and policies related to export tax rebates.
Wang Daoshu, deputy commissioner of the State Taxation Administration, said at a news briefing on Tuesday that in April, some 801.5 billion yuan ($119.2 billion) of the newly increased VAT credits have been refunded to taxpayers.
China's VAT credit refunds topped 420.2 billion yuan in the first half of April, benefiting 527,000 taxpayers, according to the State Taxation Administration.
"Xiao said he was pleased to note that smaller businesses have been well served by the latest Government Work Report, which confirmed that temporary exemption of value-added tax payments will be granted to small taxpayers.
Li announced a new package of tax refunds and cuts totaling 2.5 trillion yuan this year, including a temporary exemption on value-added tax payments to small taxpayers and a measure to halve the corporate income tax for micro and small businesses with an annual taxable income of 1 million to 3 million yuan.
The premier announced a new package of tax refunds and cuts totaling 2.5 trillion yuan this year to support enterprises, including a temporary exemption on value-added tax payments to small taxpayers and an additional measure to halve the cooperate income tax for micro and small businesses with an annual taxable income of 1 million to 3 million yuan.
Property tax should be levied on all types of residential and non-residential property in pilot areas, while lawfully-owned rural homesteads and houses built on them are excluded, the decision said, adding that taxpayers are the holders of land-use rights and house owners.
A communique, which was issued after the BRICS tax meeting, indicated that tax authorities across the world, including BRICS countries, have addressed the challenges of "balancing the need to tackle the concerns of taxpayers by easing compliance and reporting obligations with the mandate to obtain optimum revenues with commendable grit and innovation".
Cross-border platform to be optimized for round-the-clock digital servicesChinese tax authorities are keen on harnessing digitalization to optimize a cross-border mechanism for better coordination in tax administration and to offer tax-related consultation services to taxpayers in jurisdictions in the Belt and Road Initiative footprint, a senior tax official told China Daily.
China will build a national e-invoice service platform this year, providing taxpayers with 24-hour online services in invoice application, issuance, delivery, and inspection.
Basic systems for new tax law enforcement, taxpayer service and supervision will be built by 2023, Wang said, a timeline that has been indicated in the country's 14th Five-Year Plan (2021-25).
Within this year, the BRI tax cooperation mechanism will make available four primary training courses online, including tax dispute resolution, digitalization of tax administration, taxpayer service and value-added tax reform, Wang said.
How to efficiently return the money to taxpayers is a challenge.
Market entities from the wholesale and retail sectors, commercial service and construction sectors accounted for 56.05 percent of the total, while the proportion of new taxpayers from the modern service sector witnessed continued growth, the administration said.
- China's tax authorities on Friday released data on the rising number of new taxpayers in the first four months of 2021, which mirrors the country's economic recovery amid the COVID-19 pandemic.
Data issued by the State Taxation Administration shows that 4.13 million new taxpayers were registered in the first four months, a surge of 58.5 percent from the same period last year.
In April alone, 1.34 million new taxpayers were registered, including approximately 690,000 enterprises, up 13.6 percent year-on-year, and 621,000 self-employed industrial and commercial households, up 31.1 percent year-on-year.
For small-scale VAT taxpayers in Hubei province, the tax rate will be reduced to 1 percent from 3 percent for taxable sales income and some prepaid VAT items.
The US administration is expected to implement the stimulus plan in the coming weeks following Thursday's signing of the legislation, which will include $1,400 direct payments to individual US taxpayers to promote consumer spending, an increase in unemployment insurance supplements and funds for vaccine distribution.
Policymakers suggest continuation of steps to keep costs at bay, control risksChina achieved its budgeted tax income target for 2020 despite the COVID-19 effect on taxpayers and the slew of rebates, prompting policymakers to suggest a continuation of the measures to keep costs at bay and control risks for this year.
Last year the State Taxation Administration approved 29.2 billion yuan of deferred tax payment for 3.99 million taxpayers, a financial relief measure to mitigate shocks of the COVID-19, the administration reported after its annual meeting held in Beijing on January 8.
A total of 29.2 billion yuan of tax payment was extended in the past year, benefiting 3.99 million taxpayers, according to a national tax work conference held in Beijing on the weekend.
- A total of 57.45 million new taxpayers were registered in China in the past five years, surging 83 percent from the 2011-2015 period as multi-pronged measures were taken to bolster high-quality development, according to the State Taxation Administration.
Rao Lixin, a senior auditor with the administration, attributed the sustained rapid growth of new taxpayers to continued taxation reforms, streamlined approval procedures and preferential policies designated for micro and small businesses.
A total of 10.16 million new taxpayers were registered between January and November, up by 7.4 percent year-on-year, said Cai Zili, an official with the administration.
The number of the country's taxpayers increased 7.5 percent in the January-September period from one year earlier, with Q3 recording a 26-percent year-on-year growth, said Cai Zili, an official with the administration.
For instance, the Ministry of Finance and the State Administration of Taxation decided to refund taxpayers who purchased residential properties within a year of selling previously owned residential assets.
Taxpayers who purchased residential properties within a year of selling previously owned residential assets will receive tax refunds for the latter, the Ministry of Finance and the State Taxation Administration announced on Sept 30.
Taxpayers who purchased residential properties within a year of selling previously owned residential assets will receive tax refunds for the latter, the Ministry of Finance and the State Taxation Administration announced on Friday.
Taxpayers of the new real estate tax will be actual land users and property owners, Xinhua reported.
据新华社报道，新的房地产税纳税人将为实际用地人和产权所有人。
Taxpayers are now eligible for housing rent deduction of up to 18,000 yuan ($2,660) from their taxable annual income, if they do not own any housing in the city where they work.
Sandy Cheung, a partner at PwC specializing in individual income tax, said the rationale for requesting in-depth information on rental expenses is to provide tax authorities a means to verify the genuineness of a deduction made by taxpayers and to deter them from making false claims on non-existing expenses.
Currently, taxpayers in the United Kingdom foot the bill to recycle plastic packaging but the 1 billion pound ($1.27 billion) annual price tag skyrocketed when the option to ship waste to China was taken off the table.
The British government plans to provide taxpayer funding to support the country's semiconductor companies, Bloomberg reported on Wednesday.
It has been the top taxpayer in Shenyang for 17 consecutive years, the company said.
The scale of qualified taxpayers has been expanded to include industries such as transportation equipment manufacturing and electrical machinery manufacturing.
Taxpayers in China no longer need to visit the tax administration's offices to file their income tax returns in person; they merely need to use a mobile app, which helps save much time.
A taxpayer's feelings could shape the broader perception of the government.
In November, the State Taxation Administration reported that taxpayers who have registered personal information in the tax-paying system do not have to re-declare for the additional tax deductions.
The STA developed a mobile app to collect taxpayers' e-applications for additional deductions.
Taxpayers can key in information about their children's education, continuing education, treatment for serious diseases, mortgage interest, rent and elderly care into the system.
This efficiency, in turn, has also benefited taxpayers by easing the compliance burden.
China has cut 1.69 trillion yuan ($237.89 billion) taxes and fees for private enterprises in 2023, making private taxpayers the biggest beneficiaries of the country's tax policies, according to a national conference on taxation that concluded on Thursday.
We should also further expand the scope of budget disclosure and improve the timeliness and normative uniformity of budget disclosure to help taxpayers better supervise the government.
Corporate taxpayers from the manufacturing sector benefited the most, receiving 60 percent of such R&D tax deductions totaling over 1.1 trillion yuan.
Li Xuhong, head of fiscal taxation policy and application at the Beijing National Accounting Institute, said: "Such efforts will help (corporate) taxpayers save fully on operating costs through R&D expense deductions.
Among those companies, taxpayers from the manufacturing sector benefited most, with 1.1 trillion yuan of tax deduction, accounting for nearly 60 percent of the total, it said.
Taxpayers from the private sector, including private enterprises and individual businesses, have become major beneficiaries of China's tax and fee relief measures.
Taxpayers from the private sector have become major beneficiaries.
Li Xuhong, head of fiscal taxation policy and application at the Beijing National Accounting Institute, said: "Such measures will help taxpayers fully save on operating costs through R&D expense deductions.
For instance, taxpayers who did not benefit from extra tax deductions on research and development costs during the July tax period can still enjoy such benefits through August and September.
"Such measures will help taxpayers fully save on operating costs through R&D tax deductions.
In the first half, tax and fee cuts — and tax refunds and deferrals for private taxpayers — hit 704.9 billion yuan ($97.89 billion), accounting for 76 percent of the total.
Also, taxpayers with a monthly sales revenue of no more than 100,000 yuan will continue to be exempt from value-added taxes.
Li said a taxpayer with an annual taxable income of 5 million yuan and now enjoying a favorable value-added tax rate decline from 3 percent to 1 percent can save at least 100,000 yuan per year.
The newest round of tax policy extensions will lower taxpayers' burden by more than 480 billion yuan per year, according to the Ministry of Finance.
Shi Zhengwen, director of the Center for Research in Fiscal and Tax Law at the China University of Political Science and Law, predicts that the total tax cut this year will be up to 1 trillion yuan, together with the value-added tax exemption policy for small-scale taxpayers announced in January.
The total consists of approximately 2.46 trillion yuan worth of value-added tax credits that have been refunded to taxpayers' accounts, over 1 trillion yuan of tax and fee cuts, and 750 billion yuan of deferred tax and fee payments, Wang Daoshu, deputy head of the State Taxation Administration, told a news conference.
Ministry of Finance and State Taxation Administration also specified tax relief policies for taxpayers engaged in producer services such as postal and telecom services.
Preferential tax and fee reduction policies saved taxpayers 789.6 billion yuan in this period, while deferred payment of tax and fees came in at 679.7 billion yuan, according to Wang.
Of all the taxpayers who have enjoyed VAT credit refunds this year, 93.1 percent are small and micro enterprises, who have received 917.8 billion yuan of such refunds, accounting for 39.7 percent of the total amount, said Cai.
VAT credit refunds credited into taxpayers' accounts were worth 2.31 trillion yuan, some 3.5 times the total amount of tax credit refunds in 2021.
The country launched the large-scale VAT credit refund campaign in April to ease the financial burden on taxpayers.
The total consists of approximately 2.21 trillion yuan worth of value-added tax credits that had been refunded to taxpayers' accounts, 591.6 billion yuan of tax and fee cuts, and 632.6 billion yuan of deferred tax and fee payments.
The country launched a large-scale VAT credit refund campaign this year to ease financial burdens on taxpayers.
In the first half of the year, tax refunds totaling 1.85 trillion yuan ($268.89 billion) were returned to taxpayers, and the re-guarantee business of the national financing guarantee fund hit 596.2 billion yuan, an increase of 85 percent year-on-year, the report said.
From April to June, a total of 1.865 million taxpayers received 1.72 trillion yuan in tax refunds.
Among the tax and fee cuts, preferential value-added tax policies have helped small-scale taxpayers save 33.5 billion yuan, Rong Hailou, an official with the State Taxation Administration, told a press conference.
As of June 9, taxpayers have enjoyed over 1.5 trillion yuan of tax rebates, more than twice the amount of tax rebates handled in 2021, Rong said.
The refunds benefited 527,000 taxpayers in the period, according to the data.
China will implement differential charges for different market entities in different sectors to create a balance among the risks, returns and responsibilities, and to avoid damage to national and taxpayer interests," he said.
After taxpayers in Changsha open a "digital renminbi" wallet, they can choose any of the four methods—Hunan Provincial Electronic Taxation Bureau, mobile banking app or online banking, taxation hall, and bank counter—to pay taxes in digital renminbi.
China's tax authorities will provide innovative and convenient services to taxpayers during the upcoming Beijing 2022 Winter Olympic and Paralympic Games, officials said on Friday.
Measures are being taken by the local tax authorities in Beijing and Hebei province to benefit five groups of taxpayers, including the International Olympic Committee, the Beijing 2022 organizing committee, operators of venues, sponsors and broadcasting service providers.