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Circular of the State Taxation Administration on Issuing the Regulations on Some Issues Concerning the Levy of Individual Income Tax [Partially Invalid]
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 [部分失效]
【法宝引证码】

 
CIRCULAR ON PRINTING AND DISTRIBUTING THE REGULATIONS ON SOME ISSUES CONCERNING THE LEVY OF INDIVIDUAL INCOME TAX 

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


(State Administration of Taxation: 31 March 1994 No. 89 [1994] of the State Taxation Administration)
 
(1994年3月31日 国税发<1994>089号)


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:
 
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:

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.
 
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1994年1月1日起施行。

 
附件:《征收个人所得税若干问题的规定》

REGULATIONS ON SOME ISSUES CONCERNING THE LEVY OF INDIVIDUAL INCOME TAX
 
征收个人所得税若干问题的规定

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:
 
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:

 
I. The question concerning how to understand "habitual residence"   一、关于如何掌握“习惯性居住”的问题

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.
 
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。

 
II. The question concerning the levy of tax on the income from wages and salaries   二、关于工资、薪金所得的征税问题

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:
 
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:


 
(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. (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。

 
(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: (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. One-child subsidies; 1.独生子女补贴;

 
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; 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. Nursery subsidies; 3.托儿补助费;

 
4. Travel expense allowances and subsidies for missing the meal. 4.差旅费津贴、误餐补助。

 
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   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

 
(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. (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。

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.
 
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。

 
(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. (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。

 
IV. The question concerning the levy of tax on income from contribution fees   四、关于稿酬所得的征税问题

 
(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. (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。

 
(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. (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。

 
(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. (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。

 
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.   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。

 
VI. The question concerning tax levied on income from the lease of his property
......
   六、关于财产租凭所得的征税问题
......

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