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
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
杭州市人民代表大会常务委员会关于进一步加强普法教育依法治市的决议
浙江省杭州市人大常委会
杭州市人民代表大会常务委员会关于进一步加强普法教育依法治市的决议
（2011年10月27日杭州市第十一届人民代表大会常务委员会第三十五次会议通过）
普法教育依法治市是全面贯彻落实依法治国方略，推进“法治杭州”建设的基础性、战略性、先导性工作。经过20多年的努力，尤其是“五五”普法规划的顺利实施，我市公民的法律意识和法治观念不断增强，依法治理实践深入推进，法治化水平不断提高，为经济社会平稳较快发展创造了良好的法治环境。当前，中国特色社会主义法律体系已经形成，保证法律正确实施的任务更为突出和紧迫，中央和省、市委作出了加强和创新社会管理的战略决策。为实现全面建成惠及全市人民小康社会的宏伟目标，加快推进“法治杭州”建设，从2011年至2015年，我市要在全体公民中组织实施新一轮的普法教育依法治市五年规划。为进一步加强法制宣传教育，推动依法治市，结合我市实际，特作如下决议：
一、弘扬法治精神，扎实开展以宪法为核心的中国特色社会主义法律体系的宣传教育
要突出抓好宪法的学习宣传教育，大力宣传我国的国体政体、根本制度、根本任务、公民的权利和义务等主要内容和精神，进一步增强公民的宪法意识和社会主义民主法治观念，努力营造崇尚宪法、遵守宪法、维护宪法权威的良好氛围。要继续抓好社会主义法治理念的学习宣传教育，弘扬社会主义法治精神，树立社会主义法治理念，提高全民法律素质，形成人人自觉学法尊法守法用法和依法行政、公正司法的社会环境，推进社会主义核心价值体系的建设。要深入学习宣传形成中国特色社会主义法律体系的重大意义、基本经验、基本特征，深入学习宣传中国特色社会主义法律体系的基本法律和促进经济发展、保障和改善民生、加强社会管理、反腐倡廉相关法律法规。围绕实施我市“十二五”规划纲要，重点学习宣传加快推动科学发展和转变经济发展方式、统筹城乡区域协调发展、加强以改善民生为重点的社会建设等方面的法律法规，切实提高各项工作的法治化水平。
二、坚持分类施教，切实增强法制宣传教育的针对性和实效性
法制宣传教育对象是一切有接受教育能力的公民。法制宣传教育要根据区域、部门、行业的特点和法律需求，确定有针对性的宣传内容和宣传方法，因地制宜，注重实效，推动公民法律素质进一步提高，以实际成效评判法制宣传教育工作。要将领导干部、公务员、青少年、企事业单位经营管理者和职工、农民及外来务工人员等社会群体作为重点对象，领导干部和青少年为重中之重。广大公务员尤其是各级领导干部要带头学习宪法和法律，系统学习和熟练掌握与履行职责相关的法律法规，不断提高自身法律素质和法治观念，增强依法决策、依法行政、公正司法的能力；要进一步完善分级考试(考核)、任前法律知识考试等制度，加强督促检查和年度考核，把执法质量和执法水平作为衡量工作、考核班子、检验队伍的重要指标，推进依法执政、科学执政、民主执政。要充分发挥学校在青少年法制教育中的主渠道作用，统一落实中小学法制教育教材、师资、课时和经费；要整合各类社会资源，健全学校、家庭、社会“三位一体”的青少年法制教育格局。针对企业、事业单位和新经济、新社会组织经营管理人员及职工加强社会主义市场经济、企业经营管理等法律法规的宣传教育，培育企业经营管理人员诚信守法、依法经营的观念，增强职工特别是外来务工人员遵纪守法、依法维权的观念。要结合新农村建设实际和广大农民现实需求，充分利用农村党员现代远程教育平台、“千万农民素质提升工程”、“法律下乡”等载体，以村干部、党员、村民小组长、村民代表、各类农村技术人才为主要对象，广泛开展法制宣传教育，引导广大农民积极有序参与村民自治和其他社会管理活动，提升其依法参与基层民主建设、依法管理基层事务和有效化解矛盾纠纷的能力。
三、注重创新创优，不断丰富法制宣传教育的手段和方法
要坚持文化引领、法治融入，深入挖掘杭州法治文化资源，广泛开展法治文化活动，大力发展法治文化创意产业，在全社会营造浓厚的法治文化氛围。要充分运用广播、电视、报刊等传统媒体，探索运用网络、手机、车载传媒、户外电子显示屏等新兴媒体，大力开发吸引力和感染力强、贴近群众生活实际的平台载体开展法制宣传教育。完善城市、乡村公共场所法制宣传教育设施，建设一批法制宣传中心、法制教育基地，推出更多的常态化、互动性法制宣传教育活动，增强市民的法治体验。深化法律进机关、进乡村、进社区、进学校、进企业、进单位等“法律六进”主题活动，形成协调联动的长效工作机制。积极开展热点法律法规和新颁法律法规的专题宣传，促进法律实施。围绕“12·4”全国法制宣传日、浙江法治宣传月精心组织主题活动，实现法制宣传教育活动的规范运作、常态布局、多样开展。各职能部门负责开展部门法、专业法的宣传，尤其要利用主题日、纪念日、节假日开展面向社会的专题法制宣传教育活动。
四、深化法治实践，提高依法治市水平
坚持法制宣传教育与法治实践、依法治市相结合，与权益维护、法律援助、法律服务、矛盾化解相结合，与党政机关的业务工作相结合，将普法工作贯穿于执法、司法和社会管理全过程，形成党委依法执政，人大依法履职，政府依法行政，法院、检察院公正司法，各部门依法办事，公民遵纪守法的局面。要深化“依法行政示范单位”创建活动，健全行政执法程序，规范行政执法行为，强化行政监督和问责，完善执法责任制、执法公示制和执法过错责任追究制。要通过“政府购买基本公共服务”的方式，深入开展“律师进社区（农村）”活动，加强“网络律师团”、“12348”法律服务热线和法律援助机构建设，打造覆盖城乡、方便群众、共建共享的“基本公共法律服务圈”。要深入开展“法治杭州”、“法治县（市、区）”、“民主法治乡镇（街道）”、“民主法治村（社区）”等基层创建活动，丰富依法治理实践，促进基层民主法治建设。要围绕社会热点、难点问题开展专项依法治理活动，着力解决人民群众关心的食品药品安全、道路交通安全、市场经济秩序、环境污染整治、耕地保护、社会治安综合治理等热点、难点问题，提高全社会法治化管理水平。大力开展“依法办事示范窗口”、“企业社会责任建设”、“劳动关系和谐企业”、“诚信守法企业”、“依法治校示范校”等行业创建活动，树立一批先进典型，弘扬社会正气。
五、加强组织领导，完善普法教育依法治市的各项保障机制
要进一步加强组织领导，不断完善领导体制和工作机制，强化执法主体的法制宣传教育责任。全市各部门、各单位、各类组织要结合实际，积极组织开展本部门、本单位、本组织以及面向社会的法制宣传教育，加强协调配合，形成合力。要将普法教育依法治理纳入各地经济社会发展规划和政府目标管理考核，普法教育依法治理工作经费列入本级政府财政预算，并与当地经济社会发展实际相适应，切实予以保障。要进一步加大基层普法各项投入，努力为基层深入开展普法教育和依法治理活动创造条件。要引进、培养专兼结合的普法教育依法治市工作者队伍，大力开展业务培训，提高业务能力。要进一步完善法制宣传教育和依法治理考核评估机制，加强年度考核和阶段性检查。全市各级人民政府要切实组织实施好《杭州市2011-2015年普法教育依法治市规划》，做好中期督导检查和终期评估验收，并向本级人民代表大会常务委员会报告。
各级人民代表大会及其常务委员会要充分运用执法检查、听取和审议工作报告、组织代表视察以及专题调研等形式，加强对法制宣传教育和依法治理工作的监督检查，保证本决议得到贯彻落实。
