关于个人所得税若干政策问题的通知(附英文)
财政部 国家税务总局
关于个人所得税若干政策问题的通知(附英文)
财政部、国家税务总局
各省、自治区、直辖市财政厅（局）、税务局，各计划单列市财政局、税务局，海洋石油税务管理局各分局：
根据《中华人民共和国个人所得税法》及其《实施条例》的有关规定精神，现将个人所得税的若干政策问题通知如下：
一、关于对个体工商户的征税问题
（一）个体工商户业主的费用扣除标准和从业人员的工资扣除标准，由各省、自治区、直辖市税务局确定。个体工商户在生产、经营期间借款的利息支出，凡有合法证明的，不高于按金融机构同类、同期贷款利率计算的数额的部分，准予扣除。
（二）个体工商户或个人专营种植业、养殖业、饲养业、捕捞业，其经营项目属于农业税（包括农业特产税，下同）、牧业税征税范围并已征收了农业税、牧业税的，不再征收个人所得税；不属于农业税、牧业税征税范围的，应对其所得征收个人所得税。兼营上述四业并四业的所得单
独核算的，比照上述原则办理，对于属于征收个人所得税的，应与其他行业的生产、经营所得合并计征个人所得税；对于四业的所得不能单独核算的，应就其全部所得计征个人所得税。
（三）个体工商户与企业联营而分得的利润，按利息、股息、红利所得项目征收个人所得税。
（四）个体工商户和从事生产、经营的个人，取得与生产、经营活动无关的各项应税所得，应按规定分别计算征收个人所得税。
二、下列所得，暂免征收个人所得税：
（一）外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费。
（二）外籍个人按合理标准取得的境内、外出差补贴。
（三）外籍个人取得的探亲费、语言训练费、子女教育费等，经当地税务机关审核批准为合理的部分。
（四）个人举报、协查各种违法、犯罪行为而获得的奖金。
（五）个人办理代扣代缴税款手续，按规定取得的扣缴手续费。
（六）个人转让自用达五年以上、并且是唯一的家庭生活用房取得的所得。
（七）对按国发（1983）141号《国务院关于高级专家离休退休若干问题的暂行规定》和国办发（1991）40号《国务院办公厅关于杰出高级专家暂缓离退休审批问题的通知》精神，达到离休、退休年龄，但确因工作需要，适当延长离休退休年龄的高级专家（指享受国家发
放的政府特殊津贴的专家、学者），其在延长离休退休期间的工资、薪金所得，视同退休工资、离休工资免征个人所得税。
（八）外籍个人从外商投资企业取得的股息、红利所得。
（九）凡符合下列条件之一的外籍专家取得的工资、薪金所得可免征个人所得税：
1．根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家；
2．联合国组织直接派往我国工作的专家；
3．为联合国援助项目来华工作的专家；
4．援助国派往我国专为该国无偿援助项目工作的专家；
5．根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
6．根据我国大专院校国际交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
7．通过民间科研协定来华工作的专家，其工资、薪金所得由该国政府机构负担的。
三、关于中介费扣除问题
对个人从事技术转让、提供劳务等过程中所支付的中介费，如能提供有效、合法凭证的，允许从其所得中扣除。
四、对个人从基层供销社、农村信用社取得的利息或股息、红利收入是否征收个人所得税，由各省、自治区、直辖市税务局报请政府确定，报财政部、国家税务总局备案。
CIRCULAR ON SOME POLICY QUESTIONS CONCERNING INDIVIDUAL INCOME TAX
(Ministry of Finance and State Administration of Taxation May 131994 [94] Coded Cai Shui Zi No. 020)
Whole Doc.
To the financial departments (bureaus) and tax bureaus of various
provinces, autonomous regions and municipalities directly under the
central government, to the financial bureaus and tax bureaus of various
cities with independent planning and to various sub-bureaus of Offshore
Oil Tax Administrative Bureau:
In accordance with the spirit of the related stipulations of the
Individual Income Tax Law of the People's Republic of China and the
regulations for its implementation, the Circular On Some Policy Questions
Concerning Individual Income Tax is hereby given as follows:
I. Questions concerning the levying of tax on individual industrial
and commercial units
(1) The expense deducting standard for the proprietors of individual
industrial and commercial units and the wage deducting standard for the
employees shall be determined by the tax bureaus of various provinces,
autonomous regions and municipalities. For the expenditure of interest on
the loans borrowed by the individual industrial and commercial units
during the period of production and operation, that part with legal
certificate and not higher than the amount calculated in accordance with
the interest rate for loans of the same category and in the same period
which are extended by financial institutions shall be allowed to be
deducted.
(2) For the plantation, agriculture, animal husbandry and fishing
industry operated exclusively by individual industrial and commercial
units or individuals, when the items they operate come within the dutiable
scope of agricultural tax (including special agricultural product tax, the
same below) and animal husbandry tax and on which agricultural tax and
animal husbandry tax have already been levied, no more individual income
tax shall be levied; when their operational items do not come under the
dutiable scope of agricultural tax and animal husbandry tax, individual
income tax shall be levied on their earnings. For those who concurrently
operate the above-mentioned four industries and the income from which are
calculated separately, the matter shall be handled in light of the
above-mentioned principle. For those from whom individual income shall be
levied, individual income tax shall be calculated and levied on the
combined income earned from the production and operation of other trades;
when the income from the four industries cannot keep separate accounts,
individual income tax shall be levied on the whole lot of income.
(3) For the profits earned from the joint management of individual
industrial and commercial units and enterprises, individual income tax
shall be levied on the items of incomes such as interest, dividends and
bonuses.
(4) When individual industrial and commercial units and individuals
engaging in production and operation have various items of taxable incomes
earned from unrelated production and management activities, individual
income tax shall be calculated and levied separately according to
regulations.
II. The incomes listed below are exempt from individual income tax
for the time being:
(1) Housing subsidies, food allowances, moving fees and laundry fees
gained by individual foreigners in the non-cash form or in the form of
being reimbursed for what they spend.
(2) Travelling allowances at home and abroad gained by individual
foreigners in accordance with rational standards.
(3) The visiting relatives expense, language training expense and
children education expense gained by individual foreigners, that part
considered to be reasonable through examination and approval by local tax
authorities.
(4) Money awards gained by individual's crime-reporting, assisting in
investigating various law-breaking and criminal acts.
(5) The withholding service charge gained according to regulations by
individual who performs the withholding procedures.
(6) The income gained by individual from the transfer of house which
has been used by oneself for over five years and which is one's only
residential house.
(7) In accordance with the spirit of the Provisional Regulations of
the State Council On Some Questions Concerning the Retirement of Senior
Experts, a document Coded Guo Fa (1993) No. 141 and the Circular of the
General Office of the State Council On the Question Concerning the
Examination and Approval of the Temporary Postponement of Retirement of
Outstanding Senior Experts, senior experts (referring to experts and
scholars enjoying special government allowances issued by the state) who
have reached the age of retirement are allowed to appropriately extend
their age of retirement due really to the need of work, their wage and
salary incomes received during the period of retirement are regarded as
retirement wages and are exempt from individual income tax.
(8) The incomes gained by individual foreigners from dividends and
bonuses of enterprise with foreign investment.
(9) The wage and salary incomes gained by foreign experts who conform
with one of the following conditions may be exempt from individual income
tax:
1. Foreign experts directly sent by the World Bank to work in China
in accordance with a special loan agreement;
2. Experts directly sent by the United Nations' Organizations to work
in China;
3. Experts coming to work in China for the UN aid projects;
4. Experts sent by an aid-granting country to China to work specially
for the project granted gratis by the country;
5. Cultural and educational experts coming to China to work for two
years on the cultural exchange project under an agreement signed between
two governments, with their wages and salaries being borne by the country;
6. Cultural and educational exerts coming to China to work for two
years on the international exchange projects of China's universities and
colleges, with their wages and salaries being borne by the country
concerned;
7. Experts coming to work in China through a non-government
scientific research agreement, with their wages and salaries being borne
by the government organization of the country concerned.
III. Questions concerning the deduction of intermediate expenses The
intermediate expenses, paid by an individual in the process of engaging in
technological transfer and providing labor services, may be deducted from
his income if he can provide effective and legal certificates
IV. With regard to whether or not individual income tax should be
levied on the interest, dividends and bonuses gained by an individual from
grass-roots supply and marketing cooperatives and rural credit
cooperatives, the matter shall be reported by the tax bureaus in various
provinces, autonomous regions and municipalities to the governments for
determination and then reported to the Ministry of Finance and the State
Administration of Taxation for the record.
1994年5月13日
第六届全国人民代表大会常务委员会任免人员（1983年9月2日）
全国人民代表大会常务委员会
第六届全国人民代表大会常务委员会任免人员（1983年9月2日）
任命：
陶希晋、周仁山为全国人民代表大会法律委员会顾问；
勇龙桂、左春台为全国人民代表大会财政经济委员会顾问；
任建新、祝铭山为最高人民法院副院长；
张灿明、王晓光为最高人民检察院副检察长；
郑天翔、任建新为最高人民法院审判委员会委员；
杨易辰、张灿明、王晓光、冯锦汶、李天相、毛建华(女)、熊传震、侯敏、胥奎首为最高人民检察院检察委员会委员；
曾汉周、王怀安为最高人民法院顾问；
李士英为最高人民检察院顾问；
杨克佃 刘素勤(女) 江政洁 王观强
刘淑琴(女) 辛玉淮 崔盛远 籍树理
甘明秀 杨富年 黄仁贤 唐德华 阎承铸
梁书文 杨诗厚 黄赤东 时泽三 张统祯
李玉成 张MIN 周贤奇 李梦陶 易陆恒
岳齐德 孙世光 张玉民 林振新 许金怀
孙宗湘(女) 曹锡波 刘崇政 汤鸿沛
刘效柳(女) 张宝臣 刘国宏 陈文浩
文慧芳(女) 许孔敏(女) 刘稚苕(女)
为最高人民法院审判员；
张弥恩 谢宝贵 关绥武 李开福 王然冀
仇明 齐海天 傅兴民 陈捷 崔福昌
邸双生 郝志本 王琦 赵贵卿(女)
康儒文(女) 徐同昌 李凡民 赵善培
方捷 毛健华(女)
为最高人民检察院检察员；
彭树华为最高人民法院刑事审判第一庭庭长；
沈建、陈嘉宾为最高人民法院刑事审判第一庭副庭长；
宋雅亭、郭振江为最高人民法院刑事审判第二庭副庭长；
黄赤东、吴春瑞为最高人民法院经济审判庭副庭长；
唐德华为最高人民法院民事审判庭副庭长。
免去：
曾汉周、王怀安的最高人民法院副院长、审判委员会委员职务；
江华、何兰阶、鲁明健、刘XUN章的最高人民法院审判委员会委员职务；
黄火青、喻屏、王甫、张苏、陈养山、杨子谦、王桂五、侯政、程超明、徐意(女)的最高人民检察院检察委员会委员职务；
李士英的最高人民检察院副检察长职务；
王甫的最高人民检察院顾问职务；
祝铭山、郝绍安的最高人民法院刑事审判第一庭副庭长职务；
彭树华的最高人民法院刑事审判第二庭庭长职务；
沈建、朱耀堂的最高人民法院刑事审判第二庭副庭长职务；
宋雅亭的最高人民法院交通运输审判庭副庭长职务；
吴春瑞的最高人民法院民事审判庭副庭长职务；
郑展、王连义的最高人民法院经济审判庭副庭长职务。
批准任命：
蔡恩光为辽宁省人民检察院检察长；
杜瑞甫为吉林省人民检察院检察长；
于健为黑龙江省人民检察院检察长；
刘志启为河北省人民检察院检察长；
刘砚青为山西省人民检察院检察长；
王林中为内蒙古自治区人民检察院检察长；
秦杰为江苏省人民检察院检察长；
张世祥为浙江省人民检察院检察长；
赵保星为安徽省人民检察院检察长；
陈克光为江西省人民检察院检察长；
赵文隆为河南省人民检察院检察长；
赵练为广东省人民检察院检察长；
黄元亮为广西壮族自治区人民检察院检察长；
李玲(女)为贵州省人民检察院检察长；
段华民为云南省人民检察院检察长；
江村罗布为西藏自治区人民检察院检察长；
何侠为陕西省人民检察院检察长；
洛林为甘肃省人民检察院检察长；
张济民为青海省人民检察院检察长；
杨生桂为宁夏回族自治区人民检察院检察长；
米吉提·库尔班为新疆维吾尔自治区人民检察院检察长；
马纯一为湖南省人民检察院检察长；
孙伟为福建省人民检察院检察长。
