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

	内容分类： 税务	实 效 性：现行有效
	文    号：财税字[1994]第20号	发文机关：工业和信息化部
	发文日期：1994-05-13	生效日期：1994-05-13

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①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。

（注：①根据2004年5月19日国务院《关于第三批取消和调整行政审批项目的决定》（国发[2004]16号），国家税务总局已取消对外籍个人住房补贴、伙食补贴、洗衣费、搬迁费、出差补贴、探亲费、语言训练费、子女教育费补贴免征个人所得税审批。请同时参考2004年6月25日国家税务总局《关于取消及下放外商投资企业和外国企业以及外籍个人若干税务行政审批项目的后续管理问题的通知》（国税发[2004]80号）的规定。）

Circular of the Ministry of Finance and the State Administration of Taxation on Some Policy Issues Concerning Individual Income Tax

Cai Shui Zi [1994] No. 20

May 20, 1994

To the financial departments (bureaus) and tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the financial bureaus and tax bureaus of various cities in the specifically designated state plan and various sub-bureaus of Offshore Oil Tax Administrative Bureau:

In accordance with the essence of the related stipulations of the Individual Income Tax Law of the People's Republicof China and the Implementing Regulations thereof, the Circular On Some Policy Issues Concerning Individual Income Tax is hereby given as follows:

Article 1 Issues 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 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 andfishingindustry operated exclusively by individual industrial and commercialunits or individuals, when the items they operate come within the dutiablescope of agricultural tax (including special agricultural product tax, thesame below) and animal husbandry tax and on which agricultural tax andanimal husbandry tax have already been levied, no more individual incometax shall be levied; when their operational items do not come underthedutiable scope of agricultural tax and animal husbandry tax, individualincome tax shall be levied on their earnings. Forthose who concurrentlyoperate the above-mentioned four industries and the income from which arecalculated separately, the matter shall be handled in light of theabove-mentioned principle. For those from whom individual income shall belevied, 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 suchas interest, dividends and bonuses.
4. When individual industrial and commercial units and individuals engaging in production and operation have various itemsof taxable incomesearned from unrelated production and management activities, individual income tax shall be calculated and levied separately according toregulations.

Article 2 The following income is 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 orin 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 ofthe 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 asretirement wages and are exempt from individual income tax.
8. The incomes gained by individual foreigners from dividends andbonuses 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 workin China in accordance with a special loan agreement;
(2) Experts directly sent by the United Nations' Organizations to workin 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 workfor 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 twoyears on the international exchange projects of China'suniversities andcolleges, with their wages and salaries being borne by the countryconcerned;
(7) Experts coming to work in China through a non-government scientific research agreement, with their wages and salaries being borneby the government organization of the country concerned.

Article 3 Issues concerning the deduction of intermediate expenses The intermediate expenses, paid by an individual in the process of engaging intechnological transfer and providing labor services, may be deducted from his income if he can provide effective and legal certificates

Article 4 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 creditcooperatives, 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.

Note of LexisNexis: In accordance with the Decision of the State Council on the third Dispatch Cancelled or Adjusted Administrative Approval Items (Guo Fa [2004] No. 16), the State Administration of Taxation has cancelled the examiniation and approval of expemtion of individual inocme tax on housing subsidies, food allowances, moving fees, laundry fees, travelling allowances, visiting relatives expense, language training expense andchildren education expense. Meanwhile, please refer to the provisions in the Circular on the Subsequent Administration of the Cancellation and Authorization of the Administrative Approval of the Tax on Foreign-invested Enterprises, Foreign Enterprises and Foreign Persons (Guo Shui Fa [2004] No. 80) issued by the State Administration of Taxation on June 25, 2004.