| Order of the State Administration of Taxation | | 国家税务总局令 |
| (No. 35) | | （第35号） |
| The Measures for Calculating Individual Income Taxes of Individual Industrial and Commercial Households, as deliberated and adopted at the fourth 2014 annual executive meeting of the State Administration of Taxation on December 19, 2014, are hereby issued, and shall come into force on January 1, 2015. | | 《个体工商户个人所得税计税办法》已经2014年12月19日国家税务总局2014年度第4次局务会议审议通过，现予公布，自2015年1月1日起施行。 |
| Director of the State Administration of Taxation: Wang Jun | | 国家税务总局局长：王军 |
| December 27, 2014 | | 2014年12月27日 |
| Measures for Calculating Individual Income Taxes of Individual Industrial and Commercial Households | | 个体工商户个人所得税计税办法 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 To regulate and strengthen the administration of collection of individual income taxes on individual industrial and commercial households, these Measures are developed in accordance with the Individual Income Tax Law and other relevant tax laws, regulations and policies. | | 第一条 为了规范和加强个体工商户个人所得税征收管理，根据个人所得税法等有关税收法律、法规和政策规定，制定本办法。 |
| Article 2 The individual industrial and commercial householdssubject to tax collection on the basis of actual profits shall calculate, declare and pay individual income taxes in accordance with the provisions of these Measures. | | 第二条 实行查账征收的个体工商户应当按照本办法的规定，计算并申报缴纳个人所得税。 |
| Article 3 For the purpose of these Measures, “individual industrial and commercial households” include: | | 第三条 本办法所称个体工商户包括： |
| (1) individual industrial and commercial households that have obtained theBusiness License for Individual Industrial and Commercial Households in accordance with the law and been engaging in production and business operations; | | （一）依法取得个体工商户营业执照，从事生产经营的个体工商户； |
| (2) individuals engaging in running schools, medical treatment, consultation and other paid services upon approval of the relevant government departments;and | | （二）经政府有关部门批准，从事办学、医疗、咨询等有偿服务活动的个人； |
| (3) other individuals engaging in individual production and business operations. | | （三）其他从事个体生产、经营的个人。 |
| Article 4 The business owners of individual industrial and commercial households shall be deemed as taxpayers of individual income tax. | | 第四条 个体工商户以业主为个人所得税纳税义务人。 |
| Article 5 The taxable income of individual industrial and commercial households shall be calculated on the accrual basis. The taxable income which falls within the scope of the income and expenses of the current period shall be treated as the current revenues and expenses no matter whether it has been received or paid; and the taxable income that does not fall within the scope of the income and expenses of the current period shall not be treated as the current revenues and expenses even if it has been received or paid for the current period, unless it is otherwise provided for in these Measures or by the Ministry of Finance and the State Administration of Taxation. | | 第五条 个体工商户应纳税所得额的计算，以权责发生制为原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和费用；不属于当期的收入和费用，即使款项已经在当期收付，均不作为当期收入和费用。本办法和财政部、国家税务总局另有规定的除外。 |
| Article 6 In the event that there is any discrepancy between theAccounting Treatment Methods for Individual Industrial and Commercial Households and these Measure or the relevant provisions of the Ministry of Finance and the State Administration of Taxationin the calculation of taxable income, the taxable income shall be calculated in accordance with these Measures and the relevant provisions of the Ministry of Finance and the State Administration of Taxation. | | 第六条 在计算应纳税所得额时，个体工商户会计处理办法与本办法和财政部、国家税务总局相关规定不一致的，应当依照本办法和财政部、国家税务总局的相关规定计算。 |
| Chapter II Basic Provisions on Tax Calculation | | 第二章 计税基本规定 |
| Article 7 Of the income obtained by an individual industrial and commercial household from its production and business operations, the taxable income shall be the balance after deducting costs, expenses, taxes, losses and other expensesas well as the losses of the previous year(s) permitted to be recovered from the gross revenues in a tax year. | | 第七条 个体工商户的生产、经营所得，以每一纳税年度的收入总额，减除成本、费用、税金、损失、其他支出以及允许弥补的以前年度亏损后的余额，为应纳税所得额。 |
| Article 8 Various monetary and non-monetary revenues obtainedby individual industrial and commercial households from engaging in production and business operations and activities related to production and business operations (hereinafter referred to as “production and business operation”) are gross revenues, including revenuesfrom the sale of goods, revenuesfromthe provision of labor services, revenues from the transfer of properties, interest revenues, revenues from rentals, revenuesfrom accepted donations, and other revenues. | | 第八条 个体工商户从事生产经营以及与生产经营有关的活动（以下简称生产经营）取得的货币形式和非货币形式的各项收入，为收入总额。包括：销售货物收入、提供劳务收入、转让财产收入、利息收入、租金收入、接受捐赠收入、其他收入。 |
| “Other revenues” as mentioned in the preceding paragraph include revenues from excess assets of individual industrial and commercial households, revenues from the packaging material deposits that fail to be refunded and have been overdue for more than one year, the payables that truly cannot be paid, the receivables that are received after being treated as bad debt, revenues from the restructuring of debts, subsidy revenues, revenues from liquidated damages, and exchange gains, among others. | | 前款所称其他收入包括个体工商户资产溢余收入、逾期一年以上的未退包装物押金收入、确实无法偿付的应付款项、已作坏账损失处理后又收回的应收款项、债务重组收入、补贴收入、违约金收入、汇兑收益等。 |
| Article 9 Costs means sales costs, costs of the goods sold, business expenditures and other expenses incurred by individual industrial and commercial households in the process of their production and business operation activities. | | 第九条 成本是指个体工商户在生产经营活动中发生的销售成本、销货成本、业务支出以及其他耗费。 |
| Article 10 “Fees” means sales expenses, management expenses and financial expenses incurred by individual industrial and commercial households in the process of their production and business operation activities, with the exception of those that have already been included in costs. | | 第十条 费用是指个体工商户在生产经营活动中发生的销售费用、管理费用和财务费用，已经计入成本的有关费用除外。 |
| Article 11 “Taxes” means various taxes and surtaxes incurred by individual industrial and commercial households in the process of their production and business operation activities other than individual income taxes and the value-added taxes that may be deducted. | | 第十一条 税金是指个体工商户在生产经营活动中发生的除个人所得税和允许抵扣的增值税以外的各项税金及其附加。 |
| Article 12 “Losses” means losses from the shortage, destruction or discard of fixed assets and inventories, losses from the transfer of properties, losses from bad debts, losses from natural disasters and other force majeure factors and other losses incurred by individual industrial and commercial households in the process of their production and business operation activities. | | 第十二条 损失是指个体工商户在生产经营活动中发生的固定资产和存货的盘亏、毁损、报废损失，转让财产损失，坏账损失，自然灾害等不可抗力因素造成的损失以及其他损失。 |
| The balance after deducting compensation made by the liable persons and insurance indemnities from the losses incurred by individual industrial and commercial households shall be deducted by relevance to the provisions of the Ministry of Finance and the State Administration of Taxation onpre-tax deduction of asset losses of enterprises. | | 个体工商户发生的损失，减除责任人赔偿和保险赔款后的余额，参照财政部、国家税务总局有关企业资产损失税前扣除的规定扣除。 |
| Assets that have already been treated as losses by individual industrial and commercial households shall be included in the current revenues recovered if they are recovered in full or in part in any subsequent taxable year. | | 个体工商户已经作为损失处理的资产，在以后纳税年度又全部收回或者部分收回时，应当计入收回当期的收入。 |
| Article 13 “Other expenditures” means the reasonable expenditures related to production and business operation activities incurred by individual industrial and commercial households in the process of their production and business operation activities other than the costs, expenses, taxes, and losses. | | 第十三条 其他支出是指除成本、费用、税金、损失外，个体工商户在生产经营活动中发生的与生产经营活动有关的、合理的支出。 |
| Article 14 The expenses incurred by individual industrial and commercial households shall be classified into revenue expenditures and capital expenditures. Revenue expenditures shall be deducted directlyduring the current period when they occur; and capital expenditures shall be deducted by installments or included in the relevant capital costs and may not be deducted directly during the current period of incurrence. | | 第十四条 个体工商户发生的支出应当区分收益性支出和资本性支出。收益性支出在发生当期直接扣除；资本性支出应当分期扣除或者计入有关资产成本，不得在发生当期直接扣除。 |
| “Expenditures” as mentioned in the preceding paragraph meansthe expenditures directly related to the obtainment of revenues. | | 前款所称支出，是指与取得收入直接相关的支出。 |
| Unless otherwise provided for by tax laws and regulations,the costs, expenses, taxes, losses and other expenditures actually incurred by individual industrial and commercial households shall not be deducted repeatedly. | | 除税收法律法规另有规定外，个体工商户实际发生的成本、费用、税金、损失和其他支出，不得重复扣除。 |
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