国务院


中华人民共和国个人所得税法实施条例(附英文)

1994年1月28日，国务院

第一条 根据《中华人民共和国个人所得税法》(以下简称税法)的规定，制定本条例。
第二条 税法第一条第一款所说的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。
第三条 税法第一条第一款所说的在境内居住满一年，是指在一个纳税年度中在中国境内居住365日。临时离境的，不扣减日数。
前款所说的临时离境，是指在一个纳税年度中一次不超过30日或者多次累计不超过90日的离境。
第四条 税法第一条第一款、第二款所说的从中国境内取得的所得，是指来源于中国境内的所得；所说的从中国境外取得的所得，是指来源于中国境外的所得。
第五条 下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得：
(一)因任职、受雇、履约等而在中国境内提供劳务取得的所得；
(二)将财产出租给承租人在中国境内使用而取得的所得；
(三)转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得；
(四)许可各种特许权在中国境内使用而取得的所得；
(五)从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
第六条 在中国境内无住所，但是居住一年以上五年以下的个人，其来源于中国境外的所得，经主管税务机关批准，可以只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税；居住超过五年的个人，从第六年起，应当就其来源于中国境外的全部所得缴纳个人所得税。
第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。
第八条 税法第二条所说的各项个人所得的范围：
(一)工资、薪金所得，是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。
(二)个体工商户的生产、经营所得，是指：
1.个体工商户从事工业、手工业、建筑业、交通运输业、商业、饮食业、服务业、修理业以及其他行业生产、经营取得的所得；
2.个人经政府有关部门批准，取得执照，从事办学、医疗、咨询以及其他有偿服务活动取得的所得；
3.其他个人从事个体工商业生产、经营取得的所得；
4.上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。
(三)对企事业单位的承包经营、承租经营所得，是指个人承包经营、承租经营以及转包、转租取得的所得，包括个人按月或者按次取得的工资、薪金性质的所得。
(四)劳务报酬所得，是指个人从事设计、装璜、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。
(五)稿酬所得，是指个人因其作品以图书、报刊形式出版、发表而取得的所得。
(六)特许权使用费所得，是指个人提供专利权、商标权、著作权、非专利技术以及其他特许权的使用权取得的所得；提供著作权的使用权取得的所得，不包括稿酬所得。
(七)利息、股息、红利所得，是指个人拥有债权、股权而取得的利息、股息、红利所得。
(八)财产租赁所得，是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
(九)财产转让所得，是指个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
(十)偶然所得，是指个人得奖、中奖、中彩以及其他偶然性质的所得。
个人取得的所得，难以界定应纳税所得项目的，由主管税务机关确定。
第九条 对股票转让所得征收个人所得税的办法，由财政部另行制定，报国务院批准施行。
第十条 个人取得的应纳税所得，包括现金、实物和有价证券。所得为实物的，应当按照取得的凭证上所注明的价格计算应纳税所得额；无凭证的实物或者凭证上所注明的价格明显偏低的，由主管税务机关参照当地的市场价格核定应纳税所得额。所得为有价证券的，由主管税务机关根据票面价格和市场价格核定应纳税所得额。
第十一条 税法第三条第四项所说的劳务报酬所得一次收入畸高，是指个人一次取得劳务报酬，其应纳税所得额超过20000元。
对前款应纳税所得额超过20000元至50000元的部分，依照税法规定计算应纳税额后再按照应纳税额加征五成；超过50000元的部分，加征十成。
第十二条 税法第四条第二项所说的国债利息，是指个人持有中华人民共和国财政部发行的债券而取得的利息所得；所说的国家发行的金融债券利息，是指个人持有经国务院批准发行的金融债券而取得的利息所得。
第十三条 税法第四条第三项所说的按照国家统一规定发给的补贴、津贴，是指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。
第十四条 税法第四条第四项所说的福利费，是指根据国家有关规定，从企业、事业单位、国家机关、社会团体提留的福利费或者工会经费中支付给个人的生活补助费；所说的救济金，是指国家民政部门支付给个人的生活困难补助费。
第十五条 税法第四条第八项所说的依照我国法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得，是指依照《中华人民共和国外交特权与豁免条例》和《中华人民共和国领事特权与豁免条例》规定免税的所得。
第十六条 税法第五条所说的减征个人所得税，其减征的幅度和期限由省、自治区、直辖市人民政府规定。
第十七条 税法第六条第一款第二项所说的成本、费用，是指纳税义务人从事生产、经营所发生的各项直接支出和分配计入成本的间接费用以及销售费用、管理费用、财务费用；所说的损失，是指纳税义务人在生产、经营过程中发生的各项营业外支出。
从事生产、经营的纳税义务人未提供完整、准确的纳税资料，不能正确计算应纳税所得额的，由主管税务机关核定其应纳税所得额。
第十八条 税法第六条第一款第三项所说的每一纳税年度的收入总额，是指纳税义务人按照承包经营、承租经营合同规定分得的经营利润和工资、薪金性质的所得；所说的减除必要费用，是指按月减除800元。
第十九条 税法第六条第一款第五项所说的财产原值，是指：
(一)有价证券，为买入价以及买入时按照规定交纳的有关费用；
(二)建筑物，为建造费或者购进价格以及其他有关费用；
(三)土地使用权，为取得土地使用权所支付的金额、开发土地的费用以及其他有关费用；
(四)机器设备、车船，为购进价格、运输费、安装费以及其他有关费用；
(五)其他财产，参照以上方法确定。
纳税义务人未提供完整、准确的财产原值凭证，不能正确计算财产原值的，由主管税务机关核定其财产原值。
第二十条 税法第六条第一款第五项所说的合理费用，是指卖出财产时按照规定支付的有关费用。
第二十一条 税法第六条第一款第四项、第六项所说的每次收入，是指：
(一)劳务报酬所得，属于一次性收入的，以取得该项收入为一次；属于同一项目连续性收入的，以一个月内取得的收入为一次。
(二)稿酬所得，以每次出版、发表取得的收入为一次。
(三)特许权使用费所得，以一项特许权的一次许可使用所取得的收入为一次。
(四)财产租赁所得，以一个月内取得的收入为一次。
(五)利息、股息、红利所得，以支付利息、股息、红利时取得的收入为一次。
(六)偶然所得，以每次取得该项收入为一次。
第二十二条 财产转让所得，按照一次转让财产的收入额减除财产原值和合理费用后的余额，计算纳税。
第二十三条 二个或者二个以上的个人共同取得同一项目收入的，应当对每个人取得的收入分别按照税法规定减除费用后计算纳税。
第二十四条 税法第六条第二款所说的个人将其所得对教育事业和其他公益事业的捐赠，是指个人将其所得通过中国境内的社会团体、国家机关向教育和其他社会公益事业以及遭受严重自然灾害地区、贫困地区的捐赠。
捐赠额未超过纳税义务人申报的应纳税所得额30%的部分，可以从其应纳税所得额中扣除。
第二十五条 税法第六条第三款所说的在中国境外取得工资、薪金所得，是指在中国境外任职或者受雇而取得的工资、薪金所得。
第二十六条 税法第六条第三款所说的附加减除费用，是指每月在减除800元费用的基础上，再减除本条例第二十八条规定数额的费用。
第二十七条 税法第六条第三款所说的附加减除费用适用的范围，是指：
(一)在中国境内的外商投资企业和外国企业中工作的外籍人员；
(二)应聘在中国境内的企业、事业单位、社会团体、国家机关中工作的外籍专家；
(三)在中国境内有住所而在中国境外任职或者受雇取得工资、薪金所得的个人；
(四)财政部确定的其他人员。
第二十八条 税法第六条第三款所说的附加减除费用标准为3200元。
第二十九条 华侨和香港、澳门、台湾同胞，参照本条例第二十六条、第二十七条、第二十八条的规定执行。
第三十条 在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，应当分别计算应纳税额。
第三十一条 税法第七条所说的已在境外缴纳的个人所得税税额，是指纳税义务人从中国境外取得的所得，依照该所得来源国家或者地区的法律应当缴纳并且实际已经缴纳的税额。
第三十二条 税法第七条所说的依照税法规定计算的应纳税额，是指纳税义务人从中国境外取得的所得，区别不同国家或者地区和不同应税项目，依照税法规定的费用减除标准和适用税率计算的应纳税额；同一国家或者地区内不同应税项目的应纳税额之和，为该国家或者地区的扣除限额。
纳税义务人在中国境外一个国家或者地区实际已经缴纳的个人所得税税额，低于依照前款规定计算出的该国家或者地区扣除限额的，应当在中国缴纳差额部分的税款；超过该国家或者地区扣除限额的，其超过部分不得在本纳税年度的应纳税额中扣除，但是可以在以后纳税年度的该国家或者地区扣除限额的余额中补扣。补扣期限最长不得超过五年。
第三十三条 纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。
第三十四条 扣缴义务人在向个人支付应税款项时，应当依照税法规定代扣税款，按时缴库，并专项记载备查。
前款所说的支付，包括现金支付、汇拨支付、转帐支付和以有价证券、实物以及其他形式的支付。
第三十五条 自行申报的纳税义务人，应当向取得所得的当地主管税务机关申报纳税。从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经原主管税务机关批准。
第三十六条 自行申报的纳税义务人，在申报纳税时，其在中国境内已扣缴的税款，准予按照规定从应纳税额中扣除。
第三十七条 纳税义务人兼有税法第二条所列的二项或者二项以上的所得的，按项分别计算纳税。在中国境内二处或者二处以上取得税法第二条第一项、第二项、第三项所得的，同项所得合并计算纳税。
第三十八条 税法第九条第二款所说的特定行业，是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。
第三十九条 税法第九条第二款所说的按年计算、分月预缴的计征方式，是指本条例第三十八条所列的特定行业职工的工资、薪金所得应纳的税款，按月预缴，自年度终了之日起30日内，合计其全年工资、薪金所得，再按12个月平均并计算实际应纳的税款，多退少补。
第四十条 税法第九条第四款所说的由纳税义务人在年度终了后30日内将应纳的税款缴入国库，是指在年终一次性取得承包经营、承租经营所得的纳税义务人，自取得收入之日起30日内将应纳的税款缴入国库。
第四十一条 依照税法第十条的规定，所得为外国货币的，应当按照填开完税凭证的上一月最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。依照税法规定，在年度终了后汇算清缴的，对已经按月或者按次预缴税款的外国货币所得，不再重新折算；对应当补缴税款的所得部分，按照上一纳税年度最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。
第四十二条 税务机关按照税法第十一条的规定付给扣缴义务人手续费时，应当按月填开收入退还书发给扣缴义务人。扣缴义务人持收入退还书向指定的银行办理退库手续。
第四十三条 个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。
第四十四条 税法和本条例所说的纳税年度，自公历1月1日起至12月31日止。
第四十五条 1994纳税年度起，个人所得税依照税法以及本条例的规定计算征收。
第四十六条 本条例由财政部会同国家税务总局解释。
第四十七条 本条例自发布之日起施行。1987年8月8日国务院发布的《中华人民共和国国务院关于对来华工作的外籍人员工资、薪金所得减征个人所得税的暂行规定》同时废止。

REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA

(State Council: 28 January 1994)

Whole Doc.
Article 1
These Regulations are formulated in accordance with the Individual
Income Tax law of the People's Republic of China (the "Tax Law").
Article 2
For the Purposes of the first paragraph of Article 1 of the Tax Law,
the term "individuals who have domicile in China" shall mean individuals
who by reason of their permanent registered address, family or economic
interests, habitually reside in the People's Republic of China.
Article 3
For the purposes of the first paragraph of Article 1 of the Tax Law,
the term "have resided for one year or move in China" shall mean to have
resided within the People's Republic of China for 365 days in a Tax Year.
No deductions shall be made from that number of days for Temporary Trips
out of the People's Republic of China.
For the purposes of preceding paragraph, the term "Temporary Trips
out of the People's Republic of China" shall mean absence from the
People's Republic of China for not more than 30 days during a single trip,
or not more than a cumulative total of 90 days over a number of trips,
within the same Tax Year.
Article 4
For the purposes of the first and second paragraphs of Article 1 of
the Tax Law, the term "income derived from sources within China" shall
mean income the source of which is inside the People's Republic of China,
and the term "from sources outside China" shall mean income the source of
which is outside the People's Republic of China.
Article 5
The following income, whether the place of payment is inside the
People's Republic of China or not, shall be income derived from sources
inside the People's Republic of China.
(1) income from personal services provided inside the People's
Republic of China because of the tenure of an office, employment, the
performance of a contract, etc.;
(2) income from the lease of property to a lessee for use inside the
People's Republic of China;
(3) income from the assignment of property such as buildings, land
use rights, etc. inside the People's Republic of China or the assignment
inside the People's Republic of China of any other property;
(4) Income from the licensing for use inside the People's Republic of
China of any kind of licensing rights;
(5) income from interest, dividends and extra dividends derived from
companies, enterprises and other economic organizations or individuals
inside the People's Republic of China.
Article 6
For income derived from sources outside the People's Republic of
China of individuals not domiciled in the People's Republic of China, but
resident for more than one year and less than five years, subject to the
approval of the tax authorities-in-charge, individual income tax may be
paid on only that part which was paid by companies, enterprises or other
economic organizations or individuals which are inside the People's
Republic of China. Individuals who reside for more than five years shall,
commencing from the sixth year, pay individual income tax on the whole
amount of income derived from sources outside the People's Republic of
China.
Article 7
For individuals who are not domiciled in the People's Republic of
China, but who reside inside the People's Republic of China consecutively
or accumulatively for not more than 90 days in any one Tax Year, their
income derived from sources inside the People's Republic of China which is
paid by an employer outside the People's Republic of China, and which is
not borne by the employer's establishment or business place within the
People's Republic of China, shall be exempt from individual income tax.
Article 8
The scope of the categories of income mentioned in Article 2 of the
Tax Law shall be as set forth below;
(1) The term "income from wages and salaries" shall mean wages,
salaries, bonuses, year-end extras, profit shares, subsidies, allowances
and other income related to the tenure of an office or employment that is
derived by individuals by virtue of the tenure of an office or employment.
(2) The term "income from production or business operation derived by
individual industrial and commercial households" shall mean the following:
(a) income derived by individual industrial and commercial households
from engagement in industry, handicrafts, construction, transportation,
commerce, the food and beverage industry, the service industry, the repair
industry and production and business in other industries;
(b) income derived by individuals from engagement, with approval from
the relevant government authorities and after having obtained licenses, in
the provision of educational. medical, advisory and other services
activities for consideration;
(c) other income derived by individuals from engagement in individual
industrial and commercial production and business;
(d) all taxable income related to production and business of the
above individual industrial and commercial households and individuals.
(3) The term "income from contracted or leased operation of
enterprises or institutions" shall mean income derived by individuals from
contracted or leased operations, or from assigning such contracts or
leases, including income of a wage or salary nature derived by individuals
on a monthly basis or from time to time.
(4) The term "income from remuneration for personal services" shall
mean income derived by individuals from engagement in design, decoration,
installation, drafting, laboratory testing, other testing, medical
treatment, legal accounting, advisory, lecturing, news, broadcasting,
translation, proofreading, painting and calligraphic, carving, moving
picture and television, sound recording, video recording, show,
performance, advertising, exhibition and technical services, introduction
services, brokerage services, agency services and other personal services.
(5) The term "income from author's remuneration" shall mean income
derived by individuals by virtue of the publication of their works in
books, newspapers and periodicals.
(6) The term "income from royalties" shall mean income derived by
individuals from provision of the right to use patent rights, trademark
rights, copyrights, non-patented technology and other licensing rights,
Income from provision of the fight to use copyrights shall not include
income from author's remuneration.
(7) The term "income from interest, dividends and extra dividends"
shall mean income from interest, dividends and extra dividends that is
derived by individuals by virtue of their possession of creditor's rights
and share rights.
(8) The term "income from lease of property" shall mean income
derived by individuals from the lease of buildings, land use rights,
machinery, equipment, means of transportation and other property.
(9) The term "income from transfer of properly" shall mean income
derived by individuals from the assignment of negotiable securities, share
rights, structures, land use rights, machinery, equipment, means of
transportation and other property.
(10) The term "contingent income" shall mean income derived by
individuals from winning awards, prizes and lotteries and other income of
an occasional nature.
Income derived by individuals for which the taxable category is
difficult to determine shall be decided upon by the tax
authorities-in-charge.
Article 9
Measures for the levy and collection if individual income tax on
income from the transfer of shares shall be separately formulated by the
Ministry of Finance and implemented upon approval by the State Council.
Article 10
Taxable income derived by individuals shall include cash, physical
objects and negotiable securities. If the income is in the form of
physical objects, the amount of taxable income shall be determined
according to the price specified on the voucher obtained. If there is no
receipt for the physical objects or if the price specified on the voucher
is obviously on the low side, the tax authorities-in-charge shall
determine the amount of taxable income by reference to the local market
price, If the income is in the form of negotiable securities, the amount
of taxable income shall be determined by the tax authorities-in-charge
according to the face value and the market price.
Article 11
For the purposes of item (4) of Article 3 of the Tax Law, the phrase
"a specific payment of income from remuneration for personal service is
excessively high" shall mean a payment received as remuneration for
personal service with an amount of taxable income exceeding RMB 20000.
That part of taxable income as mentioned in the preceding paragraph
which exceeds RMB 20000 but does not exceed RMB 50000 shall, after the
amount of tax payable is calculated in accordance with the Tax Law. be
subject to an additional levy at the rate of 50 percent of the amount of
tax payable. That part which exceeds RMB 50000 shall be subject to an
additional levy at the rate of 100 percent of tax payable.
Article 12
For the purposes of item (2) of Article 4 of the Tax Law, the term
"interest on national debt obligations" shall mean interest income derived
by individuals by virtue of holding bonds issued by the Ministry of
Finance of the People's Republic of China, and the term "interest on
financial debentures issued by the state" shall mean interest income
derived by individuals by viture of holding financial bonds issued with
State Council approval.
Article 13
For the purposes of item (3) of Article 4 of the Tax Law, the term
"subsidies and allowances paid in accordance with uniform regulations of
the state" shall mean special government subsidies issued in accordance
with State Council regulations and allowances and subsidies that are
exempt from individual income tax by State Council regulations.
Article 14
For the purposes of item (4) of Article 4 of the Tax Law, the term
"welfare benefits" shall mean cost-of-living subsidies paid to individuals
according to relevant state regulations out of the welfare benefits or
labor union funds allocated by enterprises, institutions, government
agencies and social organizations, and the term "relief payments" shall
mean hardship subsidies paid to individuals by civil affairs authorities
of the state.
Article 15
For the purposes of item (8) of Article 4 of the Tax Law, the "income
derived by the diplomatic agents, consular officers and other personnel
who are exempt from tax under the provisions of the relevant Laws of
China" shall mean income that is tax-exempt under the Regulations of the
People's Republic of China Concerning Diplomatic Privileges and Immunities
and the Regulations of the People's Republic of China concerning Consular
Privileges and Immunities.
Article 16
The ranges and periods of the reductions in individual income tax
referred to in Article 5 of the Tax Law shall be stipulated by the
People's Governments of the provinces, autonomous regions and
municipalities directly under the central government.
Article 17
For the purposes of item (2) of the first paragraph of Article 6 of
the Tax Law, the terms "costs" and "expenses" shall mean all direct
expenditures, indirect expenses allocated as costs, as well as marketing
expenses, administrative expenses and financial expenses incurred by
taxpayers while engaging in production and business, and the term "losses"
shall mean all non-operating expenditures incurred by taxpayers in the
course of production and business.
If a taxpayer engaging in production or business fails to provide
complete and accurate tax information and is unable to correctly calculate
the amount of taxable income, his amount of taxable income shall be
determined by the tax authorities-in-charge.
Article 18
For the purposes of item (3) of the first paragraph of Article 6 of
the Tax Law, the term "the gross income in a tax year" shall mean the
share of the operating profit or the income of a wage or salary nature
derived by the taxpayer according to the contract for the contracted or
leased operation and the term "deduction of necessary expenses" shall mean
a monthly deduction of RMB 800.
Article 19
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "the original value of the property" shall mean:
(1) in the case of negotiable securities, the price for which they
were purchased and related expenses paid according to regulations at the
time of purchase;
(2) in the case of buildings, the construction expenses or purchase
price, and other related expenses;
(3) in the case of land use rights, amount paid to acquire the land
use rights, land development expenses and other related expenses;
(4) in the case of machinery, equipment, vehicles and vessels, the
purchase, freight, installation expenses and other related expenses;
(5) in the case of other property, the original value shall be
determined by reference of the above methods.
If a taxpayer fails to provide complete and accurate vouchers
concerning the original value of the property and is unable to correctly
calculate the original value of the property, the original value of the
property shall be determined by the tax authorities-in-charge.
Article 20
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "reasonable expenses" shall mean relevant expenses
paid in accordance with regulations at the time of sale.
Article 21
For the purposes of items (4) and (6) of the first paragraph of
Article 6 of the Tax Law, the term "each payment" shall mean:
(1) in the case of income from remuneration for personal services,
the amount, if the income is derived in a lump sum, of that lump sum; and,
if the income is of a continuing nature and pertains to the same project,
the income derived during one month;
(2) in the case of income from author's remuneration, the income
derived on each instance of publication;
(3) in the case of income from royalties, the income derived from
each instance of licensing a licensing right;
(4) in the ease of income from the lease of property, the income
derived during one month;
(5) in the case of income from interest, dividends and extra
dividends, the income derived each time interest, dividends or extra
dividends are paid;
(6) in the case of contingent income, each payment of such income
obtained.
Article 22
Tax on income from the assignment of property shall be calculated and
paid on the proceeds of a single assignment of property less the original
value of the property and reasonable expenses.
Article 23
If the same item of income is derived by two or more individuals, tax
thereon shall be calculated and paid separately on the income derived by
each individual after the deduction of expenses respectively in accordance
with the Tax Law.
Article 24
For the purposes of the second paragraph of Article 6 of the Tax Law,
the term "individual income donated to educational and other public
welfare undertakings" refers to the donation by individuals of their
income to educational and other public welfare undertakings, and to areas
suffering from serious natural disasters or poverty, through social
organizations or government agencies in the People's Republic of China.
That part of the amount of donations which does not exceed 30 percent
of the amount of taxable income declared by the taxpayer may be deducted
from his amount of taxable income.
Article 25
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "income from wages and salaries from sources outside China" shall
mean income from wages and salaries derived from the tenure of an office
or employment outside the People's Republic of China.
Article 26
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term: "additional deductions for expenses" shall mean a monthly
deduction for expenses in the amount specified in Article 28 hereof in
addition to the deduction for expenses of RMB 800.
Article 27
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "the scope of applicability of such additional deductions for
expenses" shall mean:
(1) foreign nationals working in foreign investment enterprises and
foreign enterprises in the People's Republic of China;
(2) foreign experts hired to work in enterprises, institutions,
social organizations and government agencies in the People's Republic of
China;
(3) individuals who are domiciled in the People's Republic of China
and derive income from wages and salaries by virtue of their tenure of an
office or employment outside the People's Republic of China; and
(4) other personal as determined by the Ministry of Finance.
Article 28
The standard for the additional deductions for expenses mentioned in
the third paragraph of Article 6 of the Tax Law shall be RMB 3200.
Article 29
Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be
treated by reference to Article 26, 27 and 28 hereof.
Article 30
Individuals who are domiciled in the People's Republic of China, or
who are not domiciled but have resided in the People's Republic of China
for at least one year shall calculate the amounts of tax payable for
income derived from sources within and outside the People's Republic of
China separately.
Article 31
For the purposes of Article 7 of the Tax Law, the term "income tax
paid to foreign authorities" shall mean the amount of income tax payable,
and actually paid, on income derived by a taxpayer from sources outside
the People's Republic of China, according to the laws of the country or
region from which that income was derived.
Article 32
For the purposes of Article 7 of the Tax Law, the term "the amount of
tax otherwise payable under this Law" shall mean the amount of tax payable
on income derived by a taxpayer from sources outside the People's Republic
of China, computed separately for each different country or region and for
each different income category, in accordance with the standards for the
deduction of expenses and the applicable tax rates stipulated in the Tax
Law. The sum of the amounts of tax payable in the different income
categories within the same country or region shall be the limit for
deductions for that country or region.
If the actual amount of individual income tax paid by a taxpayer in a
country or region outside the People's Republic of China is less than the
limit for deductions for that country or region computed in accordance
with the provisions of the preceding paragraph, the balance shall be paid
in the People's Republic of China. If the amount exceeds the limit for
deductions for that country or areas, the excess portion may not be
deducted from the amount of tax payable for that Tax Year; however, such
excess portion may be deducted from any unused portion of the limit for
deductions for that country or region during subsequent Tax Years, for a
maximum period of five years.
Article 33
When taxpayers apply for approval to deduct the amounts of individual
income tax paid outside the People's Republic of China in accordance with
Article 7 of the Tax Law, they shall provide the original tax payment
receipts issued by the tax authorities outside the People's Republic of
China.
Article 34
When withholding agents make taxable payments to individuals, they
shall withhold tax in accordance with the Tax Law, pay the tax over to the
treasury in a timely manner, and keep special records for future
inspection.
For the purposes of the preceding paragraph, the term "payments"
shall include payments in cash, payments by remittance, payments by
account transfer, and payments in the form of negotiable securities,
physical objects and other forms.
Article 35
Taxpayers who personally file tax returns shall file the returns with
and pay tax to the tax authorities-in-charge of the place where their
income is derived. Taxpayers who derive income from sources outside the
People's Republic of China, or who derive income in two or more places
inside the People's Republic of China, may select one place in which to
file tax returns and pay tax. Taxpayers who wish to change the location in
which they file tax returns and pay tax shall obtain the approval of the
original tax authorities-in-charge.
Article 36
When taxpayers who personally file tax returns file their returns,
tax payments that have been withheld inside the People's Republic of China
may be deducted from the amount of tax payable, in accordance with
relevant regulations.
Article 37
Taxpayers who concurrently derive income under two or more of the
categories listed in Article 2 of the Tax Law shall compute and pay tax
separately for each category. Taxpayers who derive income under items
(1), (2) or (3) of Article 2 of the Tax Law in two or more places inside
the People's Republic of China shall combine the income under the same
category for the computation and payment of tax.
Article 38
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "specified industries" shall mean the excavation industry,
ocean-shipping industry, deepsea fishing industry and other industries as
determined by the Ministry of Finance.
Article 39
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "tax computed on an annual basis and paid in advance in monthly
installments" shall mean the monthly prepayment of the tax payable on the
income from wages and salaries of staff and workers in the specified
industries listed in Article 38 hereof, and the computation of the actual
tax payment due, within 30 days from the last day of the year, by
averaging over 12 months the total wages and salary income for the whole
year, at which time excess payments shall be refunded and deficiencies
shall be made good.
Article 40
For the purposes of the fourth paragraph of Article 9 of the Tax Law,
the phrase "the tax shall be paid into the state treasury within 30 days
after the end of each tax year" shall mean that taxpayers who derive their
income from contracted or leased operation of enterprises in a lump sum
payment at the end of the year, shall pay the tax payable thereon into the
State treasury within 30 days of the date on which the income is derived.
Article 41
In accordance with Article 10 of the Tax Law, foreign currency income
shall be converted into Renminbi for the computation of the amount of
taxable income at the exchange rate published by the People's Bank of
China on the last day of the month preceding that in which the tax payment
receipt is issued. At the time of the annual settlement after the end of
the year in accordance with the Tax Law, the amounts of foreign currency
income on which tax has been prepaid on a monthly basis or each time the
income was derived shall not be converted again. As for the portion of
income the tax on which is to be made up, the amount of taxable income
shall be computed by converting such portion of income into Renminbi
according to the exchange rate published by the People's Bank of China on
the last day of the preceding Tax Year.
Article 42
When tax authorities pay commissions to withholding agents in
accordance with Article 11 of the Tax Law, they shall issue to the
withholding agents monthly refund certificate, on the strength of which
the withholding agent shall carry out treasury refund procedures with
designated banks.
Article 43
The models for individual income tax returns, individual income tax
withholding returns and individual income tax payment receipts shall be
formulated by the State Administration of Taxation in a unified manner.

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国务院办公厅


国务院办公厅转发发展改革委关于2007年深化经济体制改革工作意见的通知

国办发〔2007〕47号


各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
　　发展改革委《关于2007年深化经济体制改革工作的意见》已经国务院同意，现转发给你们，请认真贯彻执行。
　　　　　　　　　　　　　　　　　　　　　　　 国务院办公厅
　　　　　　　　　　　　　　　　　　　　　　　　 　二○○七年六月二十八日



关于2007年深化经济体制改革工作的意见

　　发展改革委根据党的十六届三中、四中、五中、六中全会和中央经济工作会议精神，按照“十一五”规划关于经济体制改革的总体部署，现就2007年深化经济体制改革工作提出以下意见：
　　一、指导思想和基本原则
　　（一）指导思想。以邓小平理论和“三个代表”重要思想为指导，全面落实科学发展观和构建社会主义和谐社会的重大战略思想，围绕进一步完善社会主义市场经济体制、调整经济结构和转变增长方式、加强资源节约和环境保护、促进社会发展和解决民生问题，用更大力量推进经济体制改革，力争在一些重要领域和关键环节取得新突破，为经济社会发展提供强有力的体制保障。
　　（二）基本原则。
　　——坚持以改革促发展，用改革的方法解决发展中遇到的问题，将改革和发展紧密结合起来。
　　——坚持以人为本，把维护人民群众的切身利益放在重要位置，保证广大人民群众共享改革发展成果。
　　——坚持规范推进改革，及时把行之有效的改革措施用制度和法律确立下来。
　　——坚持把改革的力度、发展的速度和社会可承受的程度协调起来，确保各项改革平稳推进。
　　二、加快推进行政管理体制改革，切实转变政府职能
　　（三）加快政府职能转变。抓紧研究深化行政管理体制改革总体方案。（国办牵头）继续推进政府职能、机构和编制的科学化、制度化和法定化。（中央编办牵头）深化行政审批制度改革，进一步减少审批项目，规范审批行为。（国务院审改办牵头）研究制订事业单位分类改革方案和相关配套政策。（中央编办牵头）贯彻落实加快推进行业协会、商会等自律性组织改革与发展的政策意见。（发展改革委牵头）加快推进政府机关后勤服务社会化改革。（中央编办、国管局牵头）大力推行行政执法责任制，建立健全规范和监督行政执法活动的工作机制。（法制办牵头）推行以行政首长为重点对象的行政问责制度。（监察部牵头）
　　三、坚持和完善基本经济制度，探索公有制多种有效实现形式
　　（四）加快国有经济布局和结构调整。研究提出国有经济布局和结构调整的政策建议。实施关于推进国有资本调整和国有企业重组的指导意见，加快中央企业调整重组的步伐。（国资委牵头）抓紧解决国有企业历史遗留问题，推进国有企业政策性关闭破产。（国资委、财政部牵头）
　　（五）深化国有大型企业改革。选择具备条件的大型国有企业整体改制、整体上市。扩大国有独资、国有控股公司建立董事会试点范围，建立健全外部董事、独立董事制度。继续改革和完善国有企业经营管理人才选聘方式。（国资委牵头）继续做好部分地区和国有企业厂办大集体改革试点工作。（财政部、国资委牵头）
　　（六）完善国有资产管理体制和监管方式。建立国有资本经营预算制度，开展预算编制试点。（财政部、国资委牵头）建立健全国有企业经营业绩考核体系和国有资产重大损失责任追究制度，完善激励约束机制。（国资委牵头）进一步完善国有金融资产、非经营性资产、自然资源资产监管体制。（财政部牵头）
　　（七）深化垄断行业和公用事业改革。进一步深化电信体制改革，建立电信普遍服务机制。（发展改革委、财政部、信息产业部牵头）继续推进区域电力市场平台建设，组织开展电网输配分开改革和深化农村电力体制改革研究，制定相关试点方案。（发展改革委、电监会牵头）继续推进邮政企业主辅分离、结构优化等改革，加快省级以下邮政监管体系建设。（发展改革委、财政部、邮政局牵头）研究推进铁路体制改革，加快铁路投融资体制改革步伐。（发展改革委、铁道部牵头）研究制订盐业体制改革总体方案。（发展改革委牵头）继续推进供水、供气、供热等市政公用事业市场化改革。（建设部牵头）积极推进水权制度改革。（水利部牵头）
　　（八）大力发展个体、私营等非公有制经济。继续研究出台关于鼓励支持和引导个体私营等非公有制经济发展的若干意见的配套文件和实施细则。（发展改革委牵头）继续清理限制非公有制经济发展的法规、规章和规范性文件，依法保护私有财产权和非公有制企业合法权益。（法制办牵头）建立、完善中小企业信用体系和信用担保机构信用评级制度。（人民银行牵头）
　　四、深化农村经济体制改革，促进农村经济社会发展
　　（九）全面推进农村综合改革。进一步扩大农村综合改革试点范围。抓紧制定乡村组织运转经费保障等方面的配套措施。积极探索化解乡村债务的措施和办法。（国务院农村综合改革工作小组牵头）
　　（十）完善农村土地经营制度。研究制订农村土地承包经营管理的相关制度，规范农户间转包、转让、互换等土地流转方式，稳步推进多种形式的农业适度规模经营。（农业部牵头）
　　（十一）深化农村金融改革。继续深化农村信用社改革。培育发展农村多种所有制金融机构，推进农村金融组织创新。（银监会牵头）完善落实农业保险试点方案，积极推进农业保险试点。（保监会牵头）
　　（十二）推动农村其他改革。继续深化粮食流通体制和棉花流通体制改革，推进棉花质量检验体制改革。（发展改革委牵头）加快推进农垦体制改革。继续推进基层农技推广体系改革和建设，加快种子管理体制和兽医管理体制改革。（农业部牵头）加快推进农村集体林权制度改革，继续搞好国有林区林权制度改革试点。加快推进国有森工企业和国有林场改革。（林业局牵头）继续深化农村水利、农村水电工程设施的产权制度改革。加快水利工程管理体制改革。研究建立有效的农村水电管理体制和运行机制。（水利部牵头）
　　五、加快发展要素市场，完善现代市场体系
　　（十三）大力发展资本市场。积极推进多层次资本市场建设。适时推出股指期货等衍生产品。大力发展公司债券市场，开展上市公司发行公司债券试点工作。（证监会牵头）完善企业债券管理制度，扩大企业债券发行规模。推进产业投资基金试点。抓紧制定鼓励创业投资发展的配套政策。（发展改革委牵头）
　　（十四）规范发展土地市场。进一步完善经营性土地出让制度，落实工业用地招标拍卖挂牌出让制度。推进集体建设用地制度改革，研究规范集体建设用地使用权进入市场的政策措施。稳妥推进征地制度改革试点，妥善解决被征地农民的生产生活、就业培训及社会保障问题。严格土地管理责任制，落实土地督察制度。（国土资源部牵头）
　　（十五）加快建设城乡统一的劳动力市场。继续推进城乡统筹就业试点。深化劳动就业与社会保障管理体制配套改革，加快解决流动就业人员社会保险关系转移接续问题。完善公共就业服务制度，加快农村劳动力转移就业服务体系建设。完善劳动力市场工资指导价位制度，健全劳动关系协调和劳动争议处理机制。（劳动保障部、发展改革委、人事部牵头）进一步改革户籍管理制度，探索建立城乡统一的户口登记管理制度。（公安部牵头）继续落实关于解决农民工问题的若干意见，逐步建立健全农民工劳动权益保障制度。（劳动保障部牵头）
　　（十六）推进市场法制建设。打破行政性垄断和地区封锁，继续清理和废止地方或部门制定的分割市场的规章和规范性文件。（法制办牵头）
　　六、深化金融财税投资体制改革，完善宏观调控体系
　　（十七）深化金融企业改革。推进农业银行股份制改革，推进国家开发银行改革。（人民银行牵头）研究制订金融资产管理公司改革方案。（财政部牵头）落实国务院关于保险业改革发展的若干意见，积极推进国有保险公司重组改制。（保监会牵头）稳步推进金融机构综合经营试点，鼓励和支持金融创新。（银监会、证监会、保监会牵头）引导和规范民间金融发展。（银监会、人民银行牵头）
　　（十八）健全金融调控体系。稳步推进利率市场化改革。进一步完善人民币汇率形成机制。健全外汇收支调节机制和管理体制，促进国际收支基本平衡。（人民银行牵头）成立国家外汇投资公司，积极探索和拓展国家外汇储备管理使用的渠道和方式。（国办牵头）
　　（十九）完善金融监管体制。建立健全银行、证券、保险监管机构之间以及同宏观调控部门的协调机制。（银监会、证监会、保监会牵头）制定相关配套措施，完善反洗钱监管协调机制。（人民银行牵头）加快建立存款保险制度。建立规范的金融机构市场退出机制。（人民银行、银监会牵头）
　　（二十）深化财政体制改革。继续推动“省管县”财政管理体制改革试点，研究起草有关指导意见。深化预算管理制度改革。推进非税收入收缴管理改革，建立规范的政府非税收入体系。逐步建立并完善部门预算支出绩效评价体系。（财政部牵头）
　　（二十一）稳步推进税收制度改革。做好统一内外资企业所得税工作，研究制订新的企业所得税法实施条例及相关配套政策措施。扩大增值税转型试点范围，研究制订全面实施增值税转型方案和措施。适时出台燃油税。研究开征环境税。积极推进物业税改革。改革完善资源税制度，调整计征办法，适当提高征收标准。（财政部、税务总局牵头）
　　（二十二）大力推进投资体制改革。研究起草企业投资项目核准和备案管理条例，进一步完善核准制，规范备案制。进一步规范政府投资行为，完善重大投资项目决策制度和责任追究制度。开展中央预算内投资项目公示试点，扩大代建制范围。（发展改革委牵头）
　　七、推进资源价格等相关改革，促进资源节约和环境保护
　　（二十三）完善资源环境价格形成机制。继续落实石油价格综合配套改革方案，逐步理顺成品油价格。完善煤炭、天然气价格形成机制。建立有利于节能减排的电价机制。推进水价改革，加大水资源费征收力度，加快推行污水处理收费制度，加强对污水处理收费使用的监管。加强对资源性产品价格的监管。（发展改革委牵头）完善污水处理、垃圾处理、二氧化硫排放收费政策。（发展改革委、财政部牵头）开展排污权交易试点。（财政部、发展改革委、环保总局牵头）推进矿产资源有偿使用制度改革试点，加快建立矿山生态环境补偿机制。（财政部、国土资源部、发展改革委牵头）
　　（二十四）完善促进节能减排的体制机制。探索建立落后生产能力退出的保障和补偿机制。建立多元化的节能环保投入机制和高效节能环保产品推广的财政激励机制。研究提出鼓励生产和使用节能环保产品的税收政策。（财政部、发展改革委、环保总局牵头）建立和完善节能减排指标体系、监测体系和考核体系。（统计局、发展改革委、环保总局牵头）
　　八、推进社会事业体制改革，维护群众切身利益
　　（二十五）深化收入分配制度改革。制定推进收入分配制度改革的意见。（发展改革委牵头）健全企业工资正常增长机制。（劳动保障部牵头）规范国有企业经营管理者收入，完善垄断行业工资总额控制制度。（财政部、劳动保障部、国资委牵头）继续深化公务员工资制度改革，建立和完善地区津贴制度。继续深化事业单位收入分配制度改革。（人事部、财政部牵头）加快机关公务用车制度改革步伐，选择部分地区和部门进行试点。（发展改革委、国管局牵头）
　　（二十六）继续完善社会保障制度。提高基本养老保险统筹层次，积极推进省级统筹。进一步做好扩大做实企业职工基本养老保险个人账户试点。推进被征地农民的社会保障制度建设，探索建立多种形式的农村养老保险制度。开展以大病统筹为主的城镇居民基本医疗保险试点。加快建立适合农民工特点的社会保障制度，积极推进农民工参加工伤保险和大病医疗保险。研究制订社会保险关系跨地区转移接续办法。（劳动保障部牵头）加快推进新型农村合作医疗制度建设。（卫生部、财政部牵头）在全国范围建立农村最低生活保障制度，完善城乡社会救助体系。（民政部牵头）加快建立多层次住房保障体系，改进和规范经济适用房制度，建立健全廉租住房制度，稳步扩大廉租住房制度覆盖范围，完善住房公积金制度。（建设部牵头）
　　（二十七）着力推进医药卫生体制改革。抓紧研究提出深化医药卫生体制改革总体方案。加强公共卫生体系建设，建立健全公共卫生和基本医疗服务经费保障机制，加快农村卫生服务体系建设和城市社区卫生服务体系建设，健全县、乡、村三级卫生服务网络和城市社区卫生服务网络，建设覆盖城乡居民的基本卫生保健制度。探索科学规范的公立医院管理制度，研究建立国家基本药物制度。（发展改革委、卫生部牵头）
　　（二十八）深化教育文化体制改革。全面落实农村义务教育保障新机制，完善农村义务教育管理体制。推进考试评价制度改革。建立健全家庭经济困难学生资助政策体系。落实鼓励民办教育发展的政策，引导民办教育健康发展。大力发展中等职业教育。（教育部、劳动保障部牵头）制定和完善扶持公益性文化事业、发展文化产业、激励文化创新等方面的政策，建立农村文化投入的稳定增长机制。（发展改革委、财政部、文化部、广电总局、新闻出版总署牵头）
　　九、深化涉外经济体制改革，提高对外开放水平
　　（二十九）深化外贸管理体制改革。完善外贸经营权放开后相关配套办法。研究建立服务贸易的协调、管理和促进机制。完善与对外贸易有关的知识产权保护制度。（商务部牵头）继续深化口岸管理体制改革。（海关总署牵头）
　　（三十）完善外商投资管理体制。完善外资并购的相关规定。制定鼓励外商投资设立研发中心和进行创业投资、服务外包的规定。（商务部、发展改革委牵头）制定利用外资设立民营企业担保基金实施方案。（发展改革委、商务部牵头）出台进一步规范各类开发区的指导性意见。（发展改革委牵头）
　　（三十一）完善“走出去”管理体制。贯彻落实国务院关于鼓励和规范企业对外投资合作的意见，完善“走出去”的管理体制和配套政策措施，建立健全相关协调机制。（发展改革委、商务部牵头）加强对境外中资企业和机构的监管，健全监管机制。（国资委、商务部牵头）
　　（三十二）建立健全有效应对国外贸易壁垒和贸易摩擦的机制。加快完善应对贸易摩擦、维护国内产业安全的机制和跨部门综合应对机制。建立行业应对国外贸易壁垒的支持机制。（商务部牵头）
　　各地区、各部门要切实加强领导，坚持以改革为动力推进各项工作。要突出改革重点，细化改革任务，强化改革责任。发展改革部门要加强对经济体制改革工作的总体指导和统筹协调，紧密跟踪各项改革进展情况，督促检查各项改革措施的落实，并及时向国务院报告。