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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
吉林省松原市人民政府


松政发〔2003〕17号


松原市人民政府关于印发松原市招商引资若干规定的通知

各县(区)人民政府,市政府各委、办、局:

　　《松原市招商引资的若干规定》已经2003年6月13日市政府第五次常务会议讨论通过,现印发给你们,请遵照执行。




　　　　　　　　　　　　　　二OO三年六月三十日

松原市招商引资的若干规定

　　第一条　为进一步扩大对外开放,更加积极、有效、广泛地吸引外资和域外资金,大力实施“工业立市”战略,促进全市经济快速发展和社会全面进步,根据国家和省有关法律、法规和政策,结合我市实际,制定本规定。

　　第二条　本规定适用于境外与域外资金、资本在总投资中占30%以上,在本市行政区内兴办的总投资在100万元以上的中外合资经营企业、中外合作经营企业、外商独资企业和域外投资企业。

　　第三条　域外投资兴办的工业生产型项目,经营期在10年以上的,从投产之日起,两年内缴纳的增值税地方留用部分,从获利年度起三年内缴纳的企业所得税地方留用部分,由同级财政部门专项用于该企业技术创新和新产品开发。　

　　第四条　域外投资兴办的高新技术企业和采用高新技术改造传统产业投资超过1000万元的项目,经营期在10年以上的,从投产之日起,三年内缴纳的增值税地方留用部分,从获利年度起五年内缴纳的企业所得税地方留用部分,由同级财政部门专项用于该企业技术创新和新产品开发。

　　第五条　域外投资兴办的产品出口创汇企业,经营期在10年以上的,在执行本规定第三条后,凡出口产品产值达到企业全部产品产值60%以上的,企业当年缴纳所得税地方留用部分的50%,由同级财政部门继续专项用于该企业出口产品的技术创新。

　　第六条　域外投资兴办的能源(不包括开采石油)、交通、水利等基础设施建设项目和社会公益类项目,经营期在15年以上的,从获利年度起,前5年缴纳企业所得税地方留用部分的全部和第6年至第10年缴纳企业所得税地方留用部分的50%,由同级财政部门专项用于该企业的扩能改造。

　　第七条　域外投资兴办的工业生产型项目和社会公益类项目,不符合划拨用地条件的,根据国家有关政策和域外投资企业的实际情况,投资者可采取出让、租赁、作价入股等多种形式取得土地使用权。企业获得的土地使用权在出让合同有效期内可依法转让、作价出资、租赁和抵押。

　　第八条　域外投资兴办的高新技术企业,土地出让金可分期缴纳。以租赁方式取得土地使用权的高新技术企业,土地年租金可按最低标准缴纳。

　　第九条　我市企业以自有房地产作价与域外投资者合资、合作的工业生产性项目,符合城市规划,在办理房产过户时,其房产契税由同级财政部门专项用于该企业技术创新和新产品开发。

　　第十条　域外投资兴办的工业生产型项目、社会公益类项目、投资额在300万元以上的城区改造和开发建设项目,工程质量监督费按规定的70%收取;城市市政公用设施配套费(不含城市供水、集中供热)、房地产交易手续费减半收取;房屋初始登记费、施工占道费一律免收;其它各项行政事业性收费按规定的最低标准收取。

　　第十一条　对域外投资者和域外投资者的配偶、未婚子女给予免费落户,并就地、就近妥善安排子女入学、入托。　　

第十二条　对域外投资企业不得随意检查,禁止重复检查和交叉检查,确需检查时须经同级招商引资工作领导小组办公室许可。

　　第十三条　对域外投资企业收费时,收费人员应出示由物价部门核发的《收费许可证》和《收费员证》,填写《企业交费登记卡》,并使用财政部门统一印制的收费票据,否则企业有权拒绝交纳。

　　第十四条　禁止任何单位和个人以任何名义和形式向域外投资企业进行各种摊派;不得强迫或变相强迫域外投资企业提供各种赞助、捐赠。

　　第十五条　域外企业合法权益受到侵犯时,可向同级招商引资工作领导小组办公室、市软环境治理办公室检举和投诉。对域外投资者的投诉,各相关部门应及时受理,并要在规定的时限内办理完毕,并及时向相关企业反馈处理结果。

　　第十六条　对积极引进资金、项目和人才的中介人,给予一次性奖励。具体奖励办法按市政府有关规定执行。

　　第十七条　对引进域外投资5000万元以上(含5000万元)工业生产型、社会公益类项目的中介人,由市委、市政府颁发“松原市经济发展特别贡献奖”金质奖章。非本市市民的,由市政府授予“松原市荣誉市民”称号。

　　第十八条　对特殊问题可采取一事一议、特事特办的方法灵活处理。

　　第十九条　本规定由市招商引资工作领导小组办公室负责解释。

　　第二十条　本规定自2003年7月1日起施行。2002年2月1日《松原市人民政府关于印发〈松原市鼓励投资城区改造和开发建设若干规定〉的通知》(松政发〔2002〕4号)、2002年8月14日《松原市人民政府关于印发〈松原市鼓励招商引资和改善投资环境规定〉的通知》(松政发〔2002〕29号)同时废止。