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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
浙江省宁波市人民政府


关于印发宁波市人民政府办公厅领导批示件办理工作规程的通知


各县（市）、区人民政府办公室，市政府各部门、各直属单位办公室，本办各处室：
《宁波市人民政府办公厅领导批示件办理工作规程》已作修订，现印发给你们，请认真遵照执行。

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　二○○五年五月二十五日

　　　　　　　　　　　　　　宁波市人民政府办公厅领导批示件办理工作规程

为了进一步做好领导批示件的办理工作，提高办理质量和效率，根据《宁波市人民政府督查工作规则》，特对省部级以上领导和市长、副市长、市长助理批示件办理工作作以下规定。
　　一、省部级以上领导批示件的办理
　　（一）省部级以上领导批示件由市府办秘书处负责接收、登记，送相关市政府领导阅示，并复送市政府督查室。
（二）市政府领导明确办理意见后，由市府办相关处室负责，按市政府领导批示件办理程序转达有关领导和部门，并抄送市政府督查室。同时做好督办工作。
（三）上报反馈材料由市府办相关处室负责整理，并送市政府原批办领导审定。涉及多位领导批示的，为主的处室应牵头会同相关处室将反馈材料送市政府督查室进行综合后送审。
（四）上报材料经市政府领导审签后，由市政府督查室负责向上报送。并复市府办秘书处备案。
　　（五）省部级以上领导批示件办理情况以市政府或市政府办公厅名义进行反馈。
（六）上报材料应主送原上级交办单位，并报上级原批示领导。
（七）省部级以上领导批示件一般应从收件之日起15天内办结，并向上级反馈。
（八）市政府督查室应定期对省部级以上领导批示件办理情况进行督查，确保每件批示的按期办结。
　　二、市长批示件的办理
　　（一）市长作出批示后，由市政府办公厅综合一处即时交市政府督查室办理。市政府督查室对市长批示件应及时登记编号，拟定办理方案，以《市政府领导批示办理单》形式下达相关单位办理，并负责督办和反馈。
（二）市长批给副市长、市长助理、秘书长、副秘书长办理的事项，市政府办公厅相关处室（秘书）应及时了解办理情况，并向市政府督查室进行反馈。
　　（三）市政府督查室应及时跟踪掌握市长批示件的办理情况，并将办理进展情况和办理结果以《领导批示督查专报》形式专报市长。同时定期将市长批示办理情况汇总后呈报市长。
　　（四）市长批示件交办后，一般应在10个工作日内向市长作出反馈。
　　三、副市长、市长助理批示件的办理
　　（一）副市长、市长助理作出批示后，市政府办公厅相关处室（秘书）应负责对批示逐一进行登记编号，拟定办理方案，以《市政府领导批示办理单》形式下达相关单位办理，并负责督办和反馈。
　　（二）对副市长、市长助理重要批示件的反馈应以《领导批示督查专报》形式专报副市长、市长助理。
（三）副市长、市长助理批示后，市政府办公厅有关处室（秘书）应在10个工作日内向副市长、市长助理作出反馈。
四、信访批示件的办理
（一）除特殊情况外，市政府领导的信访批示件由市政府办公厅相关处室转达市信访局办理。市信访局按照市领导批示的要求和有关规定，向相关责任单位进行交办并督促办理。
（二）市信访局应按承办期限将办理落实情况反馈市政府办公厅相关处室。信访事项办结后，市信访局应及时将办理结果报告市政府原批示领导。信访批示件的办理结果由承办单位负责答复来信群众。
（三）省部级以上领导的信访批示件，在市政府领导作出批示后，按前两款规定办理。办理结果及上报材料送市政府原批示领导审定，由市信访局负责上报原上级交办单位。
（四）信访批示件办结期限按有关信访规定执行。省部级以上领导信访批示件办结反馈期限，按原上级交办单位的要求执行。
五、其它事项
（一）领导批示件按办件、阅件进行分类办理。领导有明确批示要求，以及批有“阅研”、“阅处”、“酌”等字样的，均应作为办件办理。批有“阅”、“参考”等字样的，作为阅件处理。
（二）市政府领导在轮阅文件上的批示，市政府办公厅有关处室（秘书）应及时复印处理，不得影响文件的正常流转。
　　（三）市政府督查室和市政府办公厅相关处室应每半月分别将市长、副市长、市长助理的批示及办理情况按统一格式进行汇总,由市政府督查室综合后，以《市长、副市长、市长助理批示办理情况》形式呈报各位领导。
（四）在领导批示件办理中，各承办单位要建立内部工作责任制，专人负责，规范办理，以严肃认真和高度负责的态度做好承办落实工作。并按规定格式，在规定期限内向市政府办公厅作出反馈，确保准确、及时、高效地完成领导批示件的办理任务。
（五）实行领导批示件办理情况通报制度。由市政府督查室负责，按月统计分析各承办单位的批示件办理情况，对办理质量和效率作出评价，以《督查专报》形式专报市政府领导，并通报各县（市）、区政府和市政府各部门、有关单位。
（六）领导批示件应按规定的渠道、程序、时限和范围进行传达和承办，不得随意改变、扩大传达范围。涉密的领导批示件不得擅自复印、上网、传真。对擅自扩散、泄露领导批示，造成不良影响的，将按有关规定严肃追究单位和相关人员的责任。
（七）领导批示件实行网上办理。网上办理的具体操作办法，按《宁波市人民政府办公厅网上督查实施办法》执行。各地、各部门应明确专人负责，确保该项工作的有效运行。



附件：１．《市政府领导批示办理单》样式
２．《领导批示督查专报》样式
３．《市长、副市长、市长助理批示办理情况》样式
4.　领导批示件办理情况反馈材料参考样式及说明
http://gtog.ningbo.gov.cn/module/download/down1.jsp?filepath=http://gtog.ningbo.gov.cn/attach/83/050817204816604.doc