国家税务总局


国家税务总局关于印发《征收个人所得税若干问题的规定》的通知(附英文)

1994年3月31日，国家税务总局

通知
各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
现将我们制定的《征收个人所得税若干问题的规定》印发给你们，请认真遵照执行。本规定自一九九四年一月一日起施行。
附件：《征收个人所得税若干问题的规定》

征收个人所得税若干问题的规定
为了更好地贯彻执行《中华人民共和国个人所得税法》（以下简称税法）及其实施条例（以下简称条例），认真做好个人所得税的征收管理，根据税法及条例的规定精神，现将一些具体问题明确如下：
一、关于如何掌握“习惯性居住”的问题
条例第二条规定，在中国境内有住所的个人，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。所谓习惯性居住，是判定纳税义务人是居民或非居民的一个法律意义上的标准，不是指实际居住或在某一个特定时期内的居住地。如因学习、工作、探亲、旅游等而在中国境外居住的，在其原因消除之后，必须回到中国境内居住的个人，则中国即为该纳税人习惯性居住地。
二、关于工资、薪金所得的征税问题
条例第八条第一款第一项对工资、薪金所得的具体内容和征税范围作了明确规定，应严格按照规定进行征税。对于补贴、津贴等一些具体收入项目应否计入工资、薪金所得的征税范围问题，按下述情况掌握执行：
（一）条例第十三条规定，对按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴，免予征收个人所得税。其他各种补贴、津贴均应计入工资、薪金所得项目征税。
（二）下列不属于工资、薪金性质的补贴、津贴或者不属于纳税人本人工资、薪金所得项目的收入，不征税：
1．独生子女补贴；
2．执行公务员工资制度未纳入基本工资总额的补贴、津贴差额和家属成员的副食品补贴；
3．托儿补助费；
4．差旅费津贴、误餐补助。
三、关于在外商投资企业、外国企业和外国驻华机构工作的中方人员取得的工资、薪金所得的征税的问题
（一）在外商投资企业、外国企业和外国驻华机构工作的中方人员取得的工资、薪金收入，凡是由雇佣单位和派遣单位分别支付的，支付单位应依照税法第八条的规定代扣代缴个人所得税。按照税法第六条第一款第一项的规定，纳税义务人应以每月全部工资、薪金收入减除规定费用后的余额为应纳税所得额。为了有利于征管，对雇佣单位和派遣单位分别支付工资、薪金的，采取由支付者中的一方减除费用的方法，即只由雇佣单位在支付工资、薪金时，按税法规定减除费用，计算扣缴个人所得税；派遣单位支付的工资、薪金不再减除费用，以支付全额直接确定适用税率，计算扣缴个人所得税。
上述纳税义务人，应持两处支付单位提供的原始明细工资、薪金单（书）和完税凭证原件，选择并固定到一地税务机关申报每月工资、薪金收入，汇算清缴其工资、薪金收入的个人所得税，多退少补。具体申报期限，由各省、自治区、直辖市税务局确定。
（二）对外商投资企业、外国企业和外国驻华机构发放给中方工作人员的工资、薪金所得，应全额征税。但对可以提供有效合同或有关凭证，能够证明其工资、薪金所得的一部分按照有关规定上交派遣（介绍）单位的，可扣除其实际上交的部分，按其余额计征个人所得税。
四、关于稿酬所得的征税问题
（一）个人每次以图书、报刊方式出版、发表同一作品（文字作品、书画作品、摄影作品以及其他作品），不论出版单位是预付还是分笔支付稿酬，或者加印该作品后再付稿酬，均应合并其稿酬所得按一次计征个人所得税。在两处或两处以上出版、发表或再版同一作品而取得稿酬所得，则可分别各处取得的所得或再版所得按分次所得计征个人所得税。
（二）个人的同一作品在报刊上连载，应合并其因连载而取得的所有稿酬所得为一次，按税法规定计征个人所得税。在其连载之后又出书取得稿酬所得，或先出书后连载取得稿酬所得，应视同再版稿酬分次计征个人所得税。
（三）作者去世后，对取得其遗作稿酬的个人，按稿酬所得征收个人所得税。
五、关于拍卖文稿所得的征税问题
作者将自己的文字作品手稿原件或复印件公开拍卖（竞价）取得的所得，应按特许权使用费所得项目征收个人所得税。
六、关于财产租赁所得的征税问题
（一）纳税义务人在出租财产过程中缴纳的税金和国家能源交通重点建设基金、国家预算调节基金、教育费附加，可持完税（缴款）凭证，从其财产租赁收入中扣除。
（二）纳税义务人出租财产取得财产租赁收入，在计算征税时，除可依法减除规定费用和有关税、费外，还准予扣除能够提供有效、准确凭证，证明由纳税义务人负担的该出租财产实际开支的修缮费用。允许扣除的修缮费用，以每次800元为限，一次扣除不完的，准予在下一次继续扣除，直至扣完为止。
（三）确认财产租赁所得的纳税义务人，应以产权凭证为依据。无产权凭证的，由主管税务机关根据实际情况确定纳税义务人。
（四）产权所有人死亡，在未办理产权继承手续期间，该财产出租而有租金收入的，以领取租金的个人为纳税义务人。
七、关于如何确定转让债权财产原值的问题
转让债权，采用“加权平均法”确定其应予减除的财产原值和合理费用。即以纳税人购进的同一种类债券买入价和买进过程中交纳的税费总和，除以纳税人购进的该种类债券数量之和，乘以纳税人卖出的该种类债券数量，再加上卖出的该种类债券过程中交纳的税费。用公式表示为：
纳税人购进
一次卖出 的该种类债券买
某一种类 入价和买进过程中 一次卖出 卖出该种类
债券允许 交纳的税费总和 的该种类 债券过程中
扣除的买 ＝ --------------------×债券的数＋交纳的税费
入价和 纳税人购进的该 量
费 用 种类债券总数量
八、关于董事费的征税问题
个人由于担任董事职务所取得的董事费收入，属于劳务报酬所得性质，按照劳务报酬所得项目征收个人所得税。
九、关于个人取得不同项目劳务报酬所得的征税问题
条例第二十一条第一款第一项中所述的“同一项目”，是指劳务报酬所得列举具体劳务项目中的某一单项，个人兼有不同的劳务报酬所得，应当分别减除费用，计算缴纳个人所得税。
十、关于外籍纳税人在中国几地工作如何确定纳税地点的问题
（一）在几地工作或提供劳务的临时来华人员，应以税法所规定的申报纳税的日期为准，在某一地达到申报纳税的日期，即在该地申报纳税。但准予其提出申请，经批准后，也可固定在一地申报纳税。
（二）凡由在华企业或办事机构发放工资、薪金的外籍纳税人，由在华企业或办事机构集中向当地税务机关申报纳税。
十一、关于派发红股的征税问题
股份制企业在分配股息、红利时，以股票形式向股东个人支付应得的股息、红利（即派发红股），应以派发红股的股票票面金额为收入额，按利息、股息、红利项目计征个人所得税。
十二、关于运用速算扣除数法计算应纳税额的问题
为简便计算应纳个人所得税额，可对适用超额累进税率的工资、薪金所得，个体工商户的生产、经营所得，对企事业单位的承包经营、承租经营所得，以及适用加成征收税率的劳务报酬所得，运用速算扣除数法计算其应纳税额。应纳税额的计算公式为：
应纳税额＝应纳税所得额×适用税率--速算扣除数



适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。
十三、关于纳税人一次取得属于数月的奖金或年终加薪、劳动分红的征税问题
纳税人一次取得属于数月的奖金或年终加薪、劳动分红，一般应将全部奖金或年终加薪、劳动分红同当月份的工资、薪金合并计征个人所得税。但对于合并计算后提高适用税率的，可采取以月份所属奖金或年终加薪、劳动分红加当月份工资、薪金，减去当月份费用扣除标准后的余额为基数确定适用税率，然后，将当月份工资、薪金加上全部奖金或年终加薪、劳动分红，减去当月份费用扣除标准后的余额，按适用税率计算征收个人所得税。对按上述方法计算无应纳税所得额的，免予征税。
十四、关于单位或个人为纳税义务人负担税款的计征办法问题
单位或个人为纳税义务人负担个人所得税税款，应将纳税义务人取得的不含税收入换算为应纳税所得额，计算征收个人所得税。计算公式如下：
1．应纳税所得额＝（不含税收入额--费用扣除标准--速算扣除数）÷（1--税率）
2．应纳税额＝应纳税所得额×适用税率--速算扣除数



公式1中的税率，是指不含税所得按不含税级距（详见所附税率表一、二、三）对应的税率；公式2中的税率，是指应纳税所得额按含税级距对应的税率。
十五、关于纳税人所得为外国货币如何办理退税和补税的问题
（一）纳税人所得为外国货币并已按照中国人民银行公布的外汇牌价以外国货币兑换成人民币缴纳税款后，如发生多缴税款需要办理退税，凡属于1993年12月31日以前取得应税所得的，可以将应退的人民币税款，按照缴纳税款时的外汇牌价（买入价，以下同）折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款；凡属于1994年1月1日以后取得应税所得的，应直接退还多缴的人民币税款。
（二）纳税人所得为外国货币的，发生少缴税款需要办理补税时，除依照税法规定汇算清缴以外的，应当按照填开补税凭证前一月最后一日的外汇牌价折合成人民币计算应纳税所得额补缴税款。
十六、关于在境内、境外分别取得工资、薪金所得，如何计征税款的问题
纳税义务人在境内、境外同时取得工资、薪金所得的，应根据条例第五条规定的原则，判断其境内、境外取得的所得是否来源于一国的所得。纳税义务人能够提供在境内、境外同时任职或者受雇及其工资、薪金标准的有效证明文件，可判定其所得是来源于境内和境外所得，应按税法和条例的规定分别减除费用并计算纳税；不能提供上述证明文件的，应视为来源于一国的所得，如其任职或者受雇单位在中国境内，应为来源于中国境内的所得，如其任职或受雇单位在中国境外，应为来源于中国境外的所得。
十七、关于承包、承租期不足一年如何计征税款的问题
实行承包、承租经营的纳税义务人，应以每一纳税年度取得的承包、承租经营所得计算纳税，在一个纳税年度内，承包、承租经营不足十二个月的，以其实际承包、承租经营的月份数为一个纳税年度计算纳税。计算公式为：
应纳税所得额＝该年度承包、承租经营收入额--（800×该年度实
际承包、承租经营月份数）
应纳税额＝应纳税所得额×适用税率--速算扣除数
十八、关于利息、股息、红利的扣缴义务人问题
利息、股息、红利所得实行源泉扣缴的征收方式，其扣缴义务人应是直接向纳税义务人支付利息、股息、红利的单位。
十九、关于工资、薪金所得与劳务报酬所得的区分问题
工资、薪金所得是属于非独立个人劳务活动，即在机关、团体、学校、部队、企事业单位及其他组织中任职、受雇而得到的报酬；劳务报酬所得则是个人独立从事各种技艺、提供各项劳务取得的报酬。两者的主要区别在于，前者存在雇佣与被雇佣关系，后者则不存在这种关系。
二十、以前规定与本规定抵触的，按本规定执行。
税率表一
（工资、薪金所得适用）
--------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率（％）| 扣除数 |
|----|--------------------|------------------|----------|----------|
|1 |不超过500元的 |不超过475元的 | 5 | 0 |
|----|--------------------|------------------|----------|----------|
| |超过500元至 |超过475元至 | | |
|2 |2000元的部分 |1825元的部分 | 10 | 25 |
|----|--------------------|------------------|----------|----------|
| |超过2000元至 |超过1825元至 | | |
|3 |5000元的部分 |4375元的部分 | 15 | 125 |
|----|--------------------|------------------|----------|----------|
| |超过5000元至 |超过4375元至 | | |
|4 |20000元的部分 |16375元的部分| 20 | 375 |
|----|--------------------|------------------|----------|----------|
| |超过20000元至 |超过16375元至| | |
|5 |40000元的部分 |31375元的部分| 25 |1375 |
|----|--------------------|------------------|----------|----------|
| |超过40000元至 |超过31375元至| | |
|6 |60000元的部分 |45375元的部分| 30 |3375 |
|----|--------------------|------------------|----------|----------|
| |超过60000元至 |超过45375元至| | |
|7 |80000元部分 |58375元的部分| 35 |6375 |
|----|--------------------|------------------|----------|----------|
| |超过80000元至 |超过58375元至| | |
|8 |100000元的部分|70375元的部分| 40 |10375|
|----|--------------------|------------------|----------|----------|
| |超过100000元 |超过70375元的| | |
|9 |的部分 |部分 | 45 |15375|
--------------------------------------------------------------------------
注：1．表中所列含税级距与不含税级距，均为按照税法规定减除有关费用后的所得额。
2．含税级距适用于由纳税人负担税款的工资、薪金所得；不含税级距适用于由他人（单位）代付税款的工资、薪金所得。
税率表二（个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用）
--------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率（％）| 扣除数 |
|----|--------------------|------------------|----------|----------|
|1 |不超过5000元的 |不超过4750元的| 5 | 0 |
|----|--------------------|------------------|----------|----------|
| |超过5000元至 |超过4750元至 | | |
|2 |10000元的部分 |9250元的部分 | 10 | 250 |
|----|--------------------|------------------|----------|----------|
| |超过10000元至 |超过9250元至 | | |
|3 |30000元的部分 |25250元的部分| 20 |1250 |
|----|--------------------|------------------|----------|----------|
| |超过30000元至 |超过25250元至| | |
|4 |50000元的部分 |39250元的部分| 30 |4250 |
|----|--------------------|------------------|----------|----------|
| |超过50000元 |超过39250元的| | |
|5 |的部分 |部分 | 35 |6750 |
--------------------------------------------------------------------------
注：1．表中所列含税级距与不含税级距，均为按照税法规定减除有关
费用（成本、损失）后的所得额。
2．含税级距适用于个体工商户的生产、经营所得和由纳税人负担税款的承包经营、承租经营所得；不含税级距适用于由他人（单位）代付税款的承包经营、承租经营所得。
税率表三
（劳务报酬所得适用）
----------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率（％）| 扣除数 |
|----|--------------------|--------------------|----------|----------|
|1 |不超过20000元的|不超过16000元的| 20 | 0 |
|----|--------------------|--------------------|----------|----------|
| |超过20000元至 |超过16000元至 | | |
|2 |50000元的部分 |37000元的部分 | 30 |2000 |
|----|--------------------|--------------------|----------|----------|
| |超过50000元的 |超过37000元的 | | |
|3 |部分 |部分 | 40 |7000 |
----------------------------------------------------------------------------
注：1．表中的含税级距、不含税级距，均为按照税法规定减除
有关费用后的所得额。
2．含税级距适用于由纳税人负担税款的劳务报酬所得；
不含税级距适用于由他人（单位）代付税款的劳务报酬所得。

CIRCULAR ON PRINTING AND ISSUING THE REGULATIONS ON SOME ISSUESCONCERNING THE LEVY OF INDIVIDUAL INCOME TAX

(State Administration of Taxation: 31 March 1994 Coded Guo Shui Fa[1994] No. 089)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning and to various sub-bureaus of the Offshore Oil Tax
Administration:
The Regulations on Some Issues Concerning the Levy of Individual
Income Tax we have formulated is hereby printed and issued to you, please
conscientiously put it into practice. These Regulations go into effect on
January 1, 1994.
REGULATIONS ON SOME ISSUES CONCERNING THE LEVY OF INDIVIDUAL INCOME TAX
In order to better implement the Individual Income Tax Law of the
People's Republic of China (hereinafter referred to as Tax Law) and
Regulations for Its Implementation (hereinafter referred to as
Regulations), conscientiously do a good job of the collection and
management of individual income tax, in the spirit of the stipulations of
the Tax Law and Regulations, some specific questions are hereby clarified
as follows:
I. The question concerning how to understand "habitual residence"
Article 2 of the Regulations stipulates that individuals who have
residences within the territory of China refer to those individuals who
live habitually within the territory of China because they have
households, families and relations of economic interests, the term
"habitual residence" is a standard of a legal significance which is used
to determine whether the tax payer is a resident or non- resident, not
refer to the actual residence or the apartment in a particular period. For
example, those individuals who live outside China due to study, work,
visiting relatives or tour, after the end of these activities, the reasons
for them to live outside China no longer exist and therefore must return
to live within China, then China is the country of the tax payer's
habitual residence.
II. The question concerning the levy of tax on the income from wages and
salaries
Item 1 in Clause 1 of Article 8 of the Regulations clearly stipulates
the concrete contents of the income gained from wages and salaries and the
tax- levying scope, tax shall be levied strictly in accordance with the
stipulations. As to the question regarding whether some specific income
items such as subsidies and allowances should be included into the
tax-levying scope related to income gained from wages and salaries, the
matter shall be handled and implemented in light of the following
conditions:
(1) Article 13 of the Regulations stipulates that the special
government allowances issued in accordance with the State Council
stipulations and the subsidies and allowances on which individual income
tax are exempt according to State Council stipulation shall be exempt from
individual income tax. Tax shall be levied on various other subsidies and
allowances which shall be included into the items of wage and salary
incomes.
(2) The following subsidies and allowances essentially not belonging
to wage and salary or not belonging to income gained from the tax payer's
own wage and salary are exempt from tax:
1. One-child subsidies;
2. The balance of subsidies and allowances not included in the total
amount of basic wage for implementing the public functionary wage system
and non-staple food subsidies for family members;
3. Nursery subsidies;
4. Travel expense allowances and subsidies for missing the meal.
III. Question concerning the levy of tax on the wage and salary income
earned by Chinese personnel working with enterprise with foreign
investment, foreign enterprises and foreign organizations in China
(1) For those wage and salary income gained by Chinese personnel
working with enterprise with foreign investment, foreign enterprises and
foreign organizations in China which are paid respectively by the hiring
unit and dispatching unit, the paying unit shall withhold the individual
income tax in accordance with the stipulations of Article 8 of the Tax
Law. According to the stipulations of Item 1 of Clause 1 of Article 6 of
the Tax Law, the balance after deducting the prescribed expense from the
whole monthly wage and salary incomes shall be taken as the taxable amount
of income. To facilitate the collection and management of tax, with regard
to the wages and salaries paid respectively by the hiring unit and the
dispatching unit, the method of deducting expenses from the payer, that
is, when wages and salaries are paid only by the hiring unit, expenses are
deducted in accordance with the stipulation of the Tax Law and individual
income tax is calculated and withheld; expenses are no longer be deducted
from the wages and salaries paid by the dispatching unit, the full amount
of payment is used to directly determine the applicable tax rate and
calculate and withhold individual income tax.
The above-mentioned tax payer shall bring with him the original
detailed wage and salary lists (documents) provided by the two paying
units and the original tax payment certificate and select the tax
authorities as the fixed place where he shall declare his monthly wage and
salary income and make the final settlement of individual income tax on
his wage and salary incomes, any overpayment refunded or any deficient
payment supplemented. The concrete time limit for declaration shall be
determined by the tax bureaus of various provinces, autonomous regions and
municipalities.
(2) Full amount of tax shall be levied on the wage and salary incomes
issued to Chinese personnel by enterprise with foreign investment, foreign
enterprises and foreign establishments in China. But for those who can
provide effective contracts or related certificates which can prove they
have turned over part of their wage and salary income to the dispatching
(recommending) units in accordance with relevant stipulations, individual
income tax can be calculated and levied on the balance after deducting
that part they have actually turned over to the higher authorities.
IV. The question concerning the levy of tax on income from contribution
fees
(1) The same works (written works, calligraphy and paintings, photos
as well as other works) published by an individual each time in the forms
of books, newspapers and magazines, whether the contribution fees are paid
in advance or in several sums by the publisher, or further contribution
fees are paid after more copies of the work are printed, individual income
tax shall be calculated and levied lump sum on the combined income gained
from contribution fees. In terms of income gained from contribution fees
for the same works published or republished in two or more places,
individual income tax may be calculated and levied on separate incomes
gained from different places or from republication.
(2) For an individual's same work published in instalments in
newspapers or magazines, all incomes gained from contribution fees paid
for the works published in instalments shall be combined in lump sum,
individual income tax on which shall be calculated and levied in
accordance with the stipulations of the Tax Law. The income gained from
contribution fees paid for the book published after the work is published
in instalments, or income gained from contribution fees paid for the book
first published and then published in installments shall be regarded as
contribution fees paid for the second edition on which individual income
tax shall be calculated and levied on each time contribution fees are
paid.
(3) After the death of the author, if the contribution fees paid for
the posthumous works, individual income tax shall be levied on the
contribution fees.
V. The question concerning tax levied on income gained from the
auctioning of manuscripts
For the income gained by the author who openly sells the original
copies or replicas of his own written works (at competitive price),
individual income tax shall be levied on the income gained from royalties.
VI. The question concerning tax levied on income from the lease of his
property
(1) The tax and the key construction funds for the state's energy and
communications, the state budgetary regulatory funds and additional
education fees paid by the tax payer in the course of leasing property may
be deducted from the income gained from the lease of his property if he
holds the certificate showing that he has paid tax (and the required
funds).
(2) When calculating and levying tax on the income gained from the
lease of the property of the tax payer, apart from the prescribed expenses
and related tax and fees that can be deducted according to law, it is
permissible to deduct the actual betterment fees paid for that leased
property by the tax payer who can provides effective and accurate
certificates proving that the expenses are borne by him. The betterment
fees allowed to be deducted is limited to 800 yuan each time, the
betterment fees which cannot be fully deducted at one time are allowed to
be deducted the next time until they are completely deducted.
(3) A tax payer whose income from the lease of property is confirmed
shall have the property right certificate as the basis, when such property
right certificate is lacking, the tax payer shall be determined by the
competent tax authorities in light of the actual conditions.
(4) When the owner of the property right dies, during the period when
the procedures for inheritance to the property rights have not as yet been
performed, if there is income gained from the lease of that property, the
individual who receives the rent shall be the tax payer.
VII. The question concerning how to determine the original value of the
creditor property transferred.
For the transfer of creditor's rights, the weighted average method is
adopted to determine the original value of property and reasonable
expenses which shall be deducted. This means, the total of the buying
price paid by the tax payer for the purchase of the kind of bonds and the
tax paid in the purchasing course divided by the total of the amount of
that kind of bonds purchased by the tax payer and multiplied by the amount
of that kind of bonds sold by the tax payer and plus the tax paid in the
course of selling that kind of bonds. This is indicated by the following
formula:
The total of
the buying
price paid
by the tax
payer when
The buying purchasing that
price and kind of bonds
expenses and the tax paid The tax
allowed to in the course The amount paid in
be deducted of purchase of that kind the course
for the = ----------------- x of bonds sold + of buying
certain kind The total amount at one time that kind
of bonds of that kind of of bonds
sold at bonds purchased
one time by the tax payer
VIII. The question concerning tax levied on the director fees
For the income derived from the director fees gained by an individual
for assuming the post as a director is essentially income belonging to
labor service remuneration, individual income tax is levied in accordance
with the item of income from labor service remuneration.
IX. The question concerning tax levied on the income gained by an
individual from different items of labor service remunerations
The "same item" mentioned in Item 1, Clause 1 of Article 21 of the
Regulations refers to a certain single item among the listed concrete
labor service items related to income from labor service remuneration, for
an individual who concurrently has income from different labor service
remunerations, expenses should be subtracted separately and individual
income tax shall be calculated and paid.
X. The question concerning how to determine the place for tax payment by
a foreign tax payer who works in several places in China
(1) Foreign personnel who temporarily come to China to work at
several places or provide labor services shall take the date prescribed by
the Tax Law for declaration of tax payment as the standard and declares to
pay tax at a certain place where the date for declaration of tax payment.
But he is allowed to file an application, After the application is granted
approval, he may declare tax payment at a fixed place.
(2) For foreign tax payers to whom wages and salaries are issued by
foreign enterprises or working bodies in China, the foreign enterprises or
working bodies in China shall declare tax payment with local tax
authorities for all these foreign tax payers.
XI. The question concerning tax levied on bonuses issued
When a shareholding enterprise distributes dividends and bonuses, the
due dividends and bonuses (i. e., issuing bonuses) are paid in the form of
shares to individual share-holders, the face value of the shares issued as
bonuses shall be taken as the amount of income, and individual income tax
shall be calculated and levied in light of the items of interest,
dividends and bonuses.
XII. The question concerning calculation of the payable tax amount by
using the method of rapid calculation of deducted amount
In order to simplify the calculation of the payable amount of
individual income tax, the payable tax amount can be calculated by the
method of rapid calculation of the deducted amount related to the income
from wages and salaries, the income from production and management of
individual industrial and commercial units, the income earned by
enterprises or institutions from contracting and leasing business to which
the progressive rates levied on income in excess of specific amounts are
applicable, as well as income from labor service remuneration to which the
rate of addition collection is applicable. The formula for calculating the
payable tax amount is given as follows:
Payable tax amount = taxable income amount x applicable tax
rates-rapid calculation of deducted amount
The rapid calculation of deducted amount for calculating payable tax
amount for the taxable income to which the progressive rates are levied on
income in excess of specific amounts, for details see attached Tables 1, 2
and 3.
XIII. The question concerning tax levied on bonuses for several months
earned lump sum by the tax payer or on additional year-end salary and
labor dividends
With regard to the bonuses belonging to several months or additional
year-end salary and labor dividends gained lump sum by the tax payer,
generally individual income tax is calculated and levied on the whole
bonuses or additional year-end salary and labor dividends together with
the wage and salary of the current month. But when the applicable tax rate
is raised after calculation of the combined amount, individual income tax
may be calculated and levied at the applicable tax rate by using monthly
bonuses or additional year-end salary and labor dividends to add the
current month wage and salary and subtract the balance of the current
month expenses deducted according to standard, the balance is regarded as
the base number to determine the applicable tax rate, then the current
month wage and salary is used to add the whole bonuses or additional
year-end salary and labor dividends and to subtract the balance of the
current month expenses deducted according to standard. If there is no
amount of taxable income calculated according to the above-mentioned
method. tax is exempt.
XIV. The question concerning the method for calculating and levying tax
borne by a unit or individual who is the tax payer
For the individual income tax payment borne by a unit or an
individual who is the tax payer, the income not containing tax gained by
the tax payer shall be converted into a taxable income amount on which
individual income tax shall be calculated and levied. The calculation
formula is given as follows:
(1) Payable income amount =
(the income amount not containing tax -
expense deducting standard -
rapid calculation deducted amount) -
(1 - tax rate)
(2) Taxable amount =
taxable income amount x applicable tax rate -
the rapid calculation deducted amount
The tax rate in formula (1) refers to the tax rate corresponding to
the grade difference not containing tax (for detail see attached tax rate
Tables 1, 2, and 3) on the income not containing tax; the tax rate in
formula (2) refers to the tax rate corresponding to the grade difference
containing tax on the amount of taxable income.
XV. The Question concerning how to handle tax reimbursement and tax
repayment for the income earned in foreign currency by the tax payer
(1) When the income is earned in foreign currency by the tax payer
and after tax is paid with Renminbi converted from the foreign currency in
accordance with the listed price published by the People's Bank of China,
if tax reimbursement is needed to be made for the extra tax payment, for
taxable income gained before December 31, 1993, the tax payment in
Renminbi which should be refunded can be converted into foreign currency
in accordance with the listed foreign exchange price (buying price, the
same below), at the time when tax is paid, then the amount of foreign
currency is converted into Renminbi in accordance with the listed foreign
exchange price on the day the tax reimbursement certificate is issued to
return the tax in Renminbi; for the taxable income gained after January 1,
1994, the extra tax payment in Renminbi shall be refunded directly.
(2) For the tax payer who earned income in foreign exchange, when
there is the need to repay tax for the underpaid tax, besides a final
settlement should be made in accordance with the stipulations of the Tax
Law, it is necessary to convert the foreign currency into Renminbi in
accordance with the listed foreign exchange price on the last day of the
previous month when the tax repayment certificate is issued, calculate the
taxable income amount and repay tax.
XVI. The question concerning how to calculate and levy tax on the wage
and salary income gained respectively from inside and outside China.
For a tax payer who has wage and salary income gained simultaneously
from inside and outside China, it is necessary to follow the principle
stipulated in Article 5 of the Regulations to judge whether the income
gained from inside and outside China is income derived from one country.
When the tax payer can provide effective certificate proving that he holds
a post or is hired simultaneously inside and outside China as well the
wage and salary standard, his income can be determined as income derived
from both inside and outside China, the expenses shall be subtracted
separately in accordance with the stipulations of the Tax Law and
Regulations and tax payment should be calculated; for those who fail to
provide the above-mentioned certificate, the income shall be regarded as
income earned from one country, if the unit where he holds a post or is
hired is outside China, the income shall be regarded as income earned from
outside China.
XVII. The question concerning how to calculate and levy tax if the
contracting or leasing period is less than one year
For a tax payer who engages in the contracting and leasing business,
the income gained from the contracting and leasing business on a
tax-paying year basis shall be used to calculate tax payment, within one
tax-paying year, if the contracting or leasing operation is less than 12
months, the number of months for the actual contracting and leasing
operation is taken as a tax-paying year to calculate tax payment. The
calculation formula is as follows:
The taxable income amount = the income amount from that year's
contracting and leasing operation - (800 x the number of months of actual
contracting and leasing operation in that year)
Taxable amount = taxable income amount x applicable tax rate- rapid
calculation deducted amount
XVIII. The question concerning interest, dividend and bonus
withholding agent The levying method of source withholding is
instituted for interest, dividend and bonus incomes, the withholding
agent should be the unit which directly pay interest, dividend and bonus
to the tax payer.
XIX. The question concerning the difference between wage and salary
income and income from labor service remuneration
Wage and salary income belongs to non-independent individual labor
service activity, that is the remuneration gained from the post an
individual holds in or is hired by a government office, organization,
school, army unit, enterprise, institution as well as other organizations;
income from labor service is the remuneration gained from various
mechanical arts an individual is independently engaged in and from various
labor services he provides. The differences between the two lie in: the
former has the relationship between the hirer and the hired, the latter
does not have such relationship.
XX. If previous regulations conflict with these Regulations, these
Regulations shall be acted upon.

Tax Rate Table 1

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福建省漳州市人民政府


漳州市人民政府关于政务公开的实施细则

漳政〔2001〕综186号

各县（市、区）人民政府，市政府各部门：

一、为增强行政管理活动透明度，加强对行政权力的监督，改善行政管理，改进机关作风，提高行政效能和服务质量，促进依法行政，建设廉洁、勤政、务实、高效政府，根据《福建省政务公开暂行办法》（福建省人民政府令第70号）的精神，结合我市实际，制定本实施细则。
二、本细则所称政务公开是指市、县（市、区）、乡（镇）人民政府（以下简称政府）及其派出机关，市、县（市、区）人民政府有关部门（以下简称政府部门）及其所属派出机构，以及法律法规授权的具有行政管理职能的组织，通过各种有效途径和办法，将其依法管理的事项依照本细则规定向公民、法人和其他组织，或向本单位工作人员公开。
三、政务公开应坚持依法公开、真实公开、注重实效、有利监督的原则。
四、政务公开工作由政府负责组织实施。各级机关效能建设工作机构依照规定对政务公开工作实施监督。
五、政府及其派出机构、政府部门及其所属派出机构，以及法律法规授权的具有行政管理职能的组织的主要领导人对政务公开工作负全面领导责任；分管领导人对其职责范围内的政务公开工作负直接领导责任。
六、政务公开的内容。政务公开应紧紧围绕经济建设中心，服务党委和政府的全局工作，将社会普遍关心和涉及公众利益的有关事项，对公众反映强烈的有关事项，对经济和社会发展产生重大影响的有关事项，以及其他需要特别予以监督的有关事项，作为公开的主要内容。公民、法人和其他组织要求公开的其他政务事项，凡不属于保密范围的，也都应当公开。
七、向社会公开的内容包括：
（一）政府确定的当地经济建设和社会发展的重要事项。
（二）政府、政府部门年度工作目标及执行情况。
（三）政府、政府部门财政预算及执行情况。
（四）上级政府或政府部门下拨的涉及公众利益的专项经费及使用情况。
（五）政府、政府部门领导人事任免事项。
（六）政府、政府部门为民办实事项目及执行情况。
（七）政府、政府部门的职责权限、办事依据、办事条件（标准）、办事程序、办事时限、收费（罚款）标准、服务承诺、办事结果、监督制约办法等事项。
（八）政府、政府部门兴办的社会公益事业建设情况。
（九）公务员考试录用、评先评优、军队转业干部及退伍军人安置、各类学校毕业生就业信息等人事事项。
（十）直接影响公民、法人或其他组织权益的行政执行事项。
（十一）法律、法规、规章规定必须公开的政务事项。
（十二）其他需要公开的事项。
八、向本单位工作人员公开的内容应包括：
（一）领导人廉洁自律有关情况。
1、相对固定乘坐的小汽车的维修、油耗等情况。
2、移动电话、住宅电话等通讯工具话费报支情况。
3、礼品礼金登记上交情况。
4、领导干部本人、配偶、共同生活的子女购置、出售、出租住房情况。
5、因公出国（境）的任务、时间、路线和费用等情况。
6、配偶及子女工作单位、职务变动情况。
7、领导干部及其配偶因私出国（境）的活动及经费来源等情况。
8、参与操办的本人及近亲属婚丧喜庆事宜的办理情况。
9、配偶、子女经营个体私营工商业，或承包、租赁国有、集体工商企业的情况，受聘于三资企业担任企业主管人员或受聘于外国企业驻华、港澳台企业驻境内代办机构担任主管人员的情况。
10、子女与外国人员通婚以及配偶、子女及其配偶出国（境）定居、自费留学情况。
（二）机关内部财务收支有关情况。
1、购置自行采购的各种办公用品，易耗品。
2、接待费、修缮费、差旅费、加班补贴、奖金。
3、公务车辆保险费、燃料费、维修费、路桥费、停车费。
4、办公电话等通讯费用。
5、租赁公物、设施等收支情况。
6、代收代缴各项资金收支情况。
7、项目安排的专项经费及上级下拨专项经费使用情况。
8、救灾赈灾、扶贫助困捐资使用情况。
9、按规定可不经招投标的建筑装修工程费用情况。
10、工作人员参加函授、自学考试等费用报支情况。
11、审计结果。
（三）工作人员任免、晋级、交流、奖惩、职称评聘等有关情况。
（四）本机关工作人员关心的其他重要事项。
九、政务公开的具体内容由政府、政府部门依照本细则的规定，并根据单位工作性质、特点，以及公众关心程度，在不涉及党和国家秘密的情况下研究确定。
政务公开前，政府部门应当将公开的具体内容报本级机关效能建设工作机构备案，下一级政府应当将公开的具体内容报上一级机关效能建设工作机构备案。
十、政务公开的形式应当根据公开的内容确定，做到及时、真实、全面，做到经常性事项定期公开，阶段性事项适时公开，临时性事项随时公开。经常性事项公开时间，全市统一定于每月12日之前。
十一、政务公开可以采取下列形式：
（一）通过墙报公示。
（二）设立政务公开栏。
（三）发布公益广告。
（四）实行政务通报。
（五）举行政务听证会。
（六）建立政务信息网络。
（七）实行政务公开的其它有效形式。
十二、对事关全局的重要事项、公众普遍关注的有关事项，要实行决策前公开和实施过程的动态公开，保证公众的知情权、参与权和监督权。
十三、政府及其派出机关、政府部门及其所属派出机构，以及法律法规授权的具有行政管理职能的组织政务公开工作应主动接受同级人大及其常委会的监督，接受政协及民主党派的民主监督和社会监督。
十四、各级机关效能建设工作机构对本级人民政府的部门及其所属派出机构，以及法律法规授权的具有行政管理职能的组织，下一级人民政府及其派出机关的政务公开工作进行监督检查。
十五、对违反本细则规定的，任何单位和个人均有权向机关效能建设工作机构投诉。各级机关效能建设工作机构接到投诉后，应当认真给予及时处理。
十六、对违反本细则规定，不执行政务公开的单位领导，由机关效能建设工作机构给予通报批评、效能告诫。
十七、对在政务公开工作中弄虚作假、欺骗群众，造成严重社会影响和后果的领导和直接责任人员，给予行政处分。
十八、对法律、法规、规章规定必须公开的政务事项不公开或公开工作中弄虚作假的单位和责任人员，按有关法律、法规、规章的规定予以处罚。
十九、对投诉不依法实行政务公开的单位或个人进行打击报复，侵犯其合法权益的，给予行政处分。
二十、对违反本细则应当给予行政处分的，由各级人民政府或有关部门按照干部管理权限作出决定。
二十一、本细则自公布之日起施行。

二○○一年十一月九日