关于印发《2009年全国农资打假和监管工作要点》的通知
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关于印发《2009年全国农资打假和监管工作要点》的通知
关于印发《2009年全国农资打假和监管工作要点》的通知
农质发[2009]1号
各省、自治区、直辖市、计划单列市及新疆生产建设兵团农业（农林、农牧）、农机、畜牧、兽医、农垦、渔业厅（局、委、办），经委（经贸委、工业主管部门），公安厅（局），工商行政管理局，质量技术监督局，供销合作社：
为认真贯彻党的十七届三中全会、中央经济工作会议、中央农村工作会议和中央1号文件精神，深入贯彻落实科学发展观，切实加强农资打假和监管工作，促进农资市场持续好转，在总结前几年农资打假工作经验的基础上，针对当前农资市场出现的新情况、新问题，特制定《2009年全国农资打假和监管工作要点》，现予以印发。请各部门加强配合，落实各项要求, 采取有效措施严厉打击制售假劣农资坑农害农行为，构建长效机制，规范农资市场秩序，切实维护农民的合法权益，保障农业生产和农产品质量安全。
在工作中如有问题和建议，请及时与全国农资打假专项斗争部际协调小组办公室（农业部农产品质量安全监管局）联系。
电话：010-59192694
传真：010-59193157
附件：2009年全国农资打假和监管工作要点
农业部 工业和信息化部 公安部
国家工商总局 国家质检总局 全国供销总社
二○○九年二月十二日
附件：
2009年全国农资打假和监管工作要点
2009年我国农业农村经济发展形势异常严峻、情况异常复杂，夺取农业丰收、保障农民收入持续增长、维护农村社会稳定任务十分艰巨。农资是农业生产的重要物质基础，各地各部门要认清当前农资打假和监管工作面临的复杂形势，认真贯彻党的十七届三中全会、中央经济工作会议、中央农村工作会议和中央一号文件精神，深入贯彻落实科学发展观，强化农资市场监管，狠抓大要案查处，构建长效机制，完善各项保障措施，规范农资市场秩序，保障农业生产和农产品质量安全，切实维护农民的合法权益。
一、强化市场监管，严厉打击违法犯罪行为
（一）严格生产经营主体资格管理。有关部门要按照有关法律法规规定，严格资质条件审查，把好市场准入关。要加强行政许可事后监管，全面清查辖区内农资生产经营单位主体资格，严格规范其生产经营行为，对无证、无照生产经营的要依法查处，对已丧失相关资质条件的要坚决依法予以清理，对不具备合法资质的，报请当地政府，组织有关部门依法予以取缔。要严格按照国家淘汰落后生产能力和实现节能降耗、污染减排、安全生产等目标要求，依法做好农资生产经营企业的变更登记、注销登记和吊销营业执照等工作。要改进监督管理，提高服务效能，积极促进农资市场主体加快发展。
（二）开展农资市场检查。要根据当地农业生产实际，结合农时季节，做到日常巡查和集中检查相结合，依据各自职责依法严厉打击制售假劣农资和违法生产销售使用甲胺磷等违禁农业投入品行为。规范物流企业和邮政单位承运农资的行为，加强农资交易会的监管。继续抓好毒鼠强的清查收缴和防范工作，克服麻痹大意思想，防止毒鼠强危害反弹。工商部门要突出重点地区、重点市场、重大案件、重点农时、重点品种，认真组织开展红盾护农行动，严厉查处制售假冒伪劣农资坑农害农行为，切实保护农民群众利益。
（三）强化农资质量监测和监督抽查。有关部门要进一步完善农资质量监测和监督抽查制度，对群众反映强烈和问题突出的区域、产品、企业进行重点监测，依法及时公布检测结果，发布消费警示。要规范抽检行为，严禁借机乱收费。加强检测结果分析，准确掌握当地农资质量状况，提升预警能力。
（四）加强农资广告监管。农业部门要严格农药、兽药等农资广告的审查。工商部门要加强农资广告的监测检查，严厉打击利用广告对农资产品的质量、服务、功效、适用范围等作虚假宣传，以及发布国家禁止生产销售农资产品广告等行为，依法追究广告主、广告经营者和广告发布者的责任。
（五）集中力量侦破大要案。要针对制售假劣农资的重点产品、重点单位和重点区域，认真梳理线索，深挖源头，对大要案采取挂牌督办、联合查案等形式重点侦破，严厉打击制假售假黑窝点，构成犯罪的，依法追究刑事责任，切实打击违法犯罪分子的嚣张气焰，震慑违法犯罪分子。
（六）突出监管重点。以种子、农药、肥料、兽药、饲料及饲料添加剂、农机及零配件、水产种苗等为重点产品；以农资批发市场、专业市场、集散地和个体经营门店，具有多次违法行为记录的经营户以及乡村流动商贩，重点监控的生产经营单位，非法制售假冒伪劣农资的小作坊和黑窝点为重点单位；以农资生产、销售和使用大省，小规模农资产品生产主体聚集地区，某些农资问题突出、反复发生的区域，假劣农资重大案件多发地区为重点区域，切实加强市场监管，解决农资市场存在的突出问题。
二、构建长效机制，深入推进放心农资下乡进村
（七）创新农资供应模式。要制定完善相关优惠政策，加强指导服务，支持和鼓励名优农资企业、农资专业合作组织等直接到乡村设立经营网点。加快推行农资连锁经营，实行统一采购配送、统一经营管理、统一标识品牌、统一质量标准、统一服务规范，畅通放心农资下乡进村的渠道。质监部门要继续组织开展“进千村、入千户、抽千样”农资打假下乡活动，净化农村农资消费环境，提高放心优质农资产品的覆盖面。
（八）推进信用体系建设。要进一步强化农资市场主办者、农资经营者的责任意识，树立诚信经营理念。建立农资生产经营单位数据库，及时根据监督检查结果、市场主体资格审查情况、消费者投诉状况、公众评价等信息，开展信用等级评价，逐步建立农资生产经营企业诚信档案和信息管理平台。对辖区内农资生产经营单位实施分类管理，将严重失信企业列为重点监控对象。要把农资市场作为开展市场信用分类监管的重点，进一步加快农资市场信用分类监管信息化建设的步伐，推进农资信用体系建设，建立和健全农资市场长效监管机制。
（九）督促生产经营单位完善制度。要强化农资生产经营企业责任意识，督促企业加强内部管理，督促农资经营者建立健全并执行索证索票、进货台账、销售台账、质量承诺等制度，实现农资商品可追溯监管。加强对农资生产经营者培训，提高素质，规范生产经营行为。
（十）加强对农民服务指导。要通过宣传培训、科技下乡等方式，大力普及识假辨假常识，指导农民在购买农资时索取票证，增强农民维护自身权益的意识和能力。推介发布主导品种和主推技术，做好示范推广工作，指导农民科学使用农资，保证农业生产安全和农产品质量安全。
三、加强部门协作，建立高效的工作机制
（十一）加强信息共享。要加强部门之间的信息交流与沟通，建立多元化的交流渠道，逐步实现农资生产经营企业数据、农资产品检测结果、农资市场预警、案件查处等信息的互通、共享，形成紧密联系的工作机制。
（十二）加强联合执法。各部门要在各司其职、各负其责的基础上，协同作战，形成合力，减少重复抽检，提升整体监管效能。要坚持依法行政，规范执法行为，不得以罚代管、以罚代处、罚款放行。特别是对涉及多个部门的重大复杂案件，要组织开展联合执法行动，全面封堵，追根溯源，保证案件有效查处。
（十三）加强行政执法与刑事司法衔接。有关部门要严格按照《行政执法机关移送涉嫌犯罪案件的规定》，不断完善行政执法与刑事司法衔接机制，依法及时移送案件，坚决杜绝“有案不送、以罚代刑”。公安部门要依法及时受理，及时做出审查处理决定。
四、强化保障措施，确保工作落到实处
（十四）加强组织领导。各级农业部门要在当地党委、政府的统一领导下切实履行牵头职责，有关部门积极支持，各司其职，共同做好农资打假工作。要把农资打假和监管工作纳入重要议事日程，尤其是要加大财政支持力度，保证工作经费，设立奖励经费，奖励有功执法人员和举报人。
（十五）提高执法能力。要加强农资打假执法体系建设，尤其是加大对基层执法队伍的支持和指导力度，进一步改善执法手段，配备必要的执法装备，开展执法人员培训，提高基层执法人员的办案能力。
（十六）强化监管责任。按照属地管理原则，实行分级负责，强化层级监管。各地对辖区内的农资打假工作负全面责任，对工作不力，发生重大假劣农资案件并造成农民重大损失和恶劣社会影响的，要追究相关人员的行政直至刑事责任。
（十七）畅通举报渠道。要多渠道收集假劣农资投诉举报信息，充分发挥12315、12316、12365作用，做到“有报必接，接案必查，查必到底”，切实维护农民群众的合法权益。要加强农资打假工作宣传，对大要案、典型事例要跟踪报道，营造全社会关心和支持农资打假工作的良好氛围。
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湖北省见义勇为人员奖励保护规定
湖北省见义勇为人员奖励保护规定
湖北省人民政府
（2000年11月27日湖北省人民政府常务会议审议通过）
第一章 总则
第一条 为了奖励和保护见义勇为人员，弘扬社会正义，维护社会治安，促进社会主义精神文明建设，根据国家有关法律、法规，结合本省实际，制定本规定。
第二条 本规定所称见义勇为是指人民群众为保护国家、集体利益和公民生命财产安全，不顾个人安危，挺身而出同违法犯罪行为和重大灾害事故作斗争的行为。
第三条 凡发生在本省行政区域内的见义勇为行为，适用本规定；本省居民在本省行政区域外见义勇为的，原则上亦适用本规定。但是，在本省行政区域外已受到表彰奖励的除外。
第四条 各级人民政府应当在全体公民中大力倡导见义勇为精神，指导和协调有关部门解决见义勇为人员的实际困难。机关、团体、企业事业单位应当奖励和保护见义勇为人员。新闻单位应积极宣传见义勇为人员的先进事迹。
国家工作人员应当带头为见义勇为人员排忧解难，以实际行动倡导实践见义勇为精神。
第五条 见义勇为行为受法律保护。对见义勇为的奖励与保护应当坚持依法保护原则、公正公开原则、物质奖励与精神鼓励相结合的原则。
第六条 奖励和保护见义勇为人员的工作由县（县级市、设区的市的区，下同）以上人民政府负责。县以上行政区域依照法律、法规、规章的规定报经批准后设立见义勇为基金会。
公安以及民政、财政、劳动和社会保障、人事、教育、卫生等部门和有关社会团体、企业事业单位应当密切配合，按照各自的职责做好奖励和保护见义勇为人员的工作。
第七条 县以上见义勇为基金会的职责：
（一）受主管见义勇为人员工作的部门的委托，确认见义勇为行为；
（二）表彰奖励同违法犯罪行为和重大灾害事故作斗争的见义勇为人员；
（三）为见义勇为人员提供一定的物质支持，尽力帮助解决实际困难；
（四）大力宣传见义勇为人员和支持见义勇为事业的社会组织与个人的事迹；
（五）依法募集、管理和使用见义勇为基金。
第二章 见义勇为行为的确认和申报
第八条 符合本规定第二条的规定，有下列行为之一的，应当确认为见义勇为行为：
（一）同正在侵犯国家、集体、公民财产或者公民人身权利的违法犯罪行为作斗争事迹突出的；
（二）同正在危害国家安全、公共安全、破坏社会主义市场经济秩序、妨害社会管理秩序的违法犯罪行为作斗争事迹突出的；
（三）主动协助司法机关抓获犯罪嫌疑人、追捕在逃罪犯、协助侦破重大犯罪案件事迹突出的；
（四）发生重大灾害事故，奋力排险抢救，使国家、集体和公民生命财产减轻或者免受重大损害事迹突出的；
（五）有其他见义勇为行为事迹突出的。
第九条 申请确认见义勇为行为，可由有关单位或者个人向行为发生地县以上见义勇为基金会举荐；也可由行为人自行提出申请。
第十条 受理申请或者举荐的机关，应当及时进行调查核实，收集和保存有关证据材料，并将确认结论在7日内答复申请人或者举荐人。
第三章 奖励
第十一条 申报见义勇为奖励，由见义勇为行为发生地的乡（镇）人民政府、街道办事处或公安派出所、见义勇为人员所在单位负责向县以上主管见义勇为工作的部门申报。各级主管见义勇为工作的部门应会同有关部门及时办理奖励的申报或审批工作。
第十二条 对见义勇为人员应当给予下列单项或多项奖励：
（一）授予荣誉称号；
（二）记功；
（三）嘉奖；
（四）颁发奖金；
（五）其他奖励。
第十三条 荣誉称号分为“见义勇为英雄”、“见义勇为英雄集体”、“见义勇为先进个人”、“见义勇为先进集体”四个类型。
“见义勇为英雄”由省、市（州）、县人民政府批准授予，享受同级劳动模范待遇；“见义勇为英雄集体”由省见义勇为基金会批准授予；“见义勇为先进个人”和“见义勇为先进集体”由县以上见义勇为基金会批准授予。
第十四条 对见义勇为人员的奖励分为省、市（州）、县三个等级，具体奖励标准，由省见义勇为基金会另行制定。
第四章 保护
第十五条 司法机关对申请需要特别保护的见义勇为人员及其亲属，应当采取有效措施予以保护。对见义勇为人员要求不公开表彰奖励的，应予以保密。对行凶报复见义勇为人员及其亲属的违法犯罪分子，应当依法从重惩处。
第十六条 对见义勇为负伤人员，医疗机构和有关单位应当及时组织抢救和治疗，不得以任何理由拒绝或者拖延救治。
第十七条 见义勇为负伤人员的医疗费用，按下列方式支付：
（一）由加害人及其监护人依照公安机关或人民法院裁决负担；
（二）见义勇为人员所在的用人单位已参加工伤保险和见义勇为人员已参加医疗保险的，由承保的保险机构按规定支付；
（三）见义勇为的受益人或受益单位，应当依法承担一部分医疗费用；
（四）见义勇为人员负伤前已在工作的，所在用人单位应予资助；
（五）由见义勇为基金会给予资助；
（六）情况特殊的，由当地人民政府予以适当解决。
第十八条 有工作单位的见义勇为人员如负伤、伤残或者死亡的，应当享受工伤（残）或因公（工）死亡的待遇。无工作单位的，由民政部门参照有关规定办理评残抚恤。见义勇为牺牲者符合革命烈士条件的，按照《革命烈士褒扬条例》规定办理。
第十九条 因见义勇为负伤致残而丧失部分劳动能力或完全丧失劳动能力的，由所在单位按照国家规定办理。
无工作单位的农民、城镇居民和学生，因见义勇为负伤致残的，可由本人所在地县以上劳动和社会保障部门优先推荐就业。
第二十条 获得县以上人民政府“见义勇为英雄”荣誉称号者，在同等条件下，享有就业、入学、入伍、住房、工资晋级、土地承包等优先权；从事个体经营、生活确有困难的，工商、税务部门应当在有关费用方面给予照顾。
第五章 基金的筹集与管理
第二十一条 见义勇为基金的来源：
（一）各级人民政府在见义勇为基金会成立之始的拨款及每年安排的见义勇为专项经费；
（二）国内机关、团体、企业事业单位及公民个人的捐赠；
（三）港、澳、台人员，华侨及外国友好团体、人士的捐赠；
（四）依法以其他方式筹集的资金。
第二十二条 见义勇为基金的用途：
（一）见义勇为人员的奖金；
（二）见义勇为人员医疗费用补助；
（三）见义勇为人员的抚恤金、慰问金；
（四）基金会经核定的其他开支。
第二十三条 见义勇为基金应当以储蓄、购买债券和国家允许的其他方式保值增值。
见义勇为基金的募集、管理、使用应当严格执行有关法律、法规、规章及财务制度的规定，专款专用并接受同级监察、审计、财政、银行、民政等有关部门的监督。
第六章 法律责任
第二十四条 医疗卫生机构和有关单位拒绝或拖延救治见义勇为受伤人员的，由主管行政机关批评教育，并责令其抢救；造成严重后果的，依法追究直接责任者和有关负责人的责任。
第二十五条 打击、陷害、报复见义勇为人员及其亲属的，由公安机关依照《中华人民共和国治安管理处罚条例》给予处罚；情节严重，构成犯罪的，依法追究刑事责任。
第二十六条 国家工作人员在国家利益、公共利益和人民生命财产安全受到损害时，因未采取积极措施，造成严重后果的，由单位给予行政处分。
负有维护社会治安秩序、抢险救灾法定义务的国家工作人员有前款行为的，应承担相应的行政责任；情节严重，构成犯罪的，依法追究刑事责任。
第二十七条 从事见义勇为工作的人员弄虚作假、徇私舞弊，贪污、挪用见义勇为专项经费或者基金的，由其主管单位给予行政处分；构成犯罪的，依法追究刑事责任。
第七章 附则
第二十八条 本规定由省公安厅负责解释。
第二十九条 本规定自发布之日起施行。
2000年12月12日
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(附英文)
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(附英文)
1994年3月31日，国家税务总局
通知
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：
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。本规定自一九九四年一月一日起施行。
附件：《征收个人所得税若干问题的规定》
征收个人所得税若干问题的规定
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：
一、关于如何掌握“习惯性居住”的问题
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。
二、关于工资、薪金所得的征税问题
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：
（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。
（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．独生子女补贴；
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．托儿补助费；
4．差旅费津贴、误餐补助。
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
（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。
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。
（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。
四、关于稿酬所得的征税问题
（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。
（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。
（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。
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。
六、关于财产租赁所得的征税问题
（一）纳税义务人在出租财产过程中缴纳的税金和国家能源交通重点建设基金、国家预算调节基金、教育费附加，可持完税（缴款）凭证，从其财产租赁收入中扣除。
（二）纳税义务人出租财产取得财产租赁收入，在计算征税时，除可依法减除规定费用和有关税、费外，还准予扣除能够提供有效、准确凭证，证明由纳税义务人负担的该出租财产实际开支的修缮费用。允许扣除的修缮费用，以每次800元为限，一次扣除不完的，准予在下一次继续扣除，直至扣完为止。
（三）确认财产租赁所得的纳税义务人，应以产权凭证为依据。无产权凭证的，由主管税务机关根据实际情况确定纳税义务人。
（四）产权所有人死亡，在未办理产权继承手续期间，该财产出租而有租金收入的，以领取租金的个人为纳税义务人。
七、关于如何确定转让债权财产原值的问题
转让债权，采用“加权平均法”确定其应予减除的财产原值和合理费用。即以纳税人购进的同一种类债券买入价和买进过程中交纳的税费总和，除以纳税人购进的该种类债券数量之和，乘以纳税人卖出的该种类债券数量，再加上卖出的该种类债券过程中交纳的税费。用公式表示为：
纳税人购进
一次卖出 的该种类债券买
某一种类 入价和买进过程中 一次卖出 卖出该种类
债券允许 交纳的税费总和 的该种类 债券过程中
扣除的买 ＝ --------------------×债券的数＋交纳的税费
入价和 纳税人购进的该 量
费 用 种类债券总数量
八、关于董事费的征税问题
个人由于担任董事职务所取得的董事费收入，属于劳务报酬所得性质，按照劳务报酬所得项目征收个人所得税。
九、关于个人取得不同项目劳务报酬所得的征税问题
条例第二十一条第一款第一项中所述的“同一项目”，是指劳务报酬所得列举具体劳务项目中的某一单项，个人兼有不同的劳务报酬所得，应当分别减除费用，计算缴纳个人所得税。
十、关于外籍纳税人在中国几地工作如何确定纳税地点的问题
（一）在几地工作或提供劳务的临时来华人员，应以税法所规定的申报纳税的日期为准，在某一地达到申报纳税的日期，即在该地申报纳税。但准予其提出申请，经批准后，也可固定在一地申报纳税。
（二）凡由在华企业或办事机构发放工资、薪金的外籍纳税人，由在华企业或办事机构集中向当地税务机关申报纳税。
十一、关于派发红股的征税问题
股份制企业在分配股息、红利时，以股票形式向股东个人支付应得的股息、红利（即派发红股），应以派发红股的股票票面金额为收入额，按利息、股息、红利项目计征个人所得税。
十二、关于运用速算扣除数法计算应纳税额的问题
为简便计算应纳个人所得税额，可对适用超额累进税率的工资、薪金所得，个体工商户的生产、经营所得，对企事业单位的承包经营、承租经营所得，以及适用加成征收税率的劳务报酬所得，运用速算扣除数法计算其应纳税额。应纳税额的计算公式为：
应纳税额＝应纳税所得额×适用税率--速算扣除数
适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。
十三、关于纳税人一次取得属于数月的奖金或年终加薪、劳动分红的征税问题
纳税人一次取得属于数月的奖金或年终加薪、劳动分红，一般应将全部奖金或年终加薪、劳动分红同当月份的工资、薪金合并计征个人所得税。但对于合并计算后提高适用税率的，可采取以月份所属奖金或年终加薪、劳动分红加当月份工资、薪金，减去当月份费用扣除标准后的余额为基数确定适用税率，然后，将当月份工资、薪金加上全部奖金或年终加薪、劳动分红，减去当月份费用扣除标准后的余额，按适用税率计算征收个人所得税。对按上述方法计算无应纳税所得额的，免予征税。
十四、关于单位或个人为纳税义务人负担税款的计征办法问题
单位或个人为纳税义务人负担个人所得税税款，应将纳税义务人取得的不含税收入换算为应纳税所得额，计算征收个人所得税。计算公式如下：
1．应纳税所得额＝（不含税收入额--费用扣除标准--速算扣除数）÷（1--税率）
2．应纳税额＝应纳税所得额×适用税率--速算扣除数
公式1中的税率，是指不含税所得按不含税级距（详见所附税率表一、二、三）对应的税率；公式2中的税率，是指应纳税所得额按含税级距对应的税率。
十五、关于纳税人所得为外国货币如何办理退税和补税的问题
（一）纳税人所得为外国货币并已按照中国人民银行公布的外汇牌价以外国货币兑换成人民币缴纳税款后，如发生多缴税款需要办理退税，凡属于1993年12月31日以前取得应税所得的，可以将应退的人民币税款，按照缴纳税款时的外汇牌价（买入价，以下同）折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款；凡属于1994年1月1日以后取得应税所得的，应直接退还多缴的人民币税款。
（二）纳税人所得为外国货币的，发生少缴税款需要办理补税时，除依照税法规定汇算清缴以外的，应当按照填开补税凭证前一月最后一日的外汇牌价折合成人民币计算应纳税所得额补缴税款。
十六、关于在境内、境外分别取得工资、薪金所得，如何计征税款的问题
纳税义务人在境内、境外同时取得工资、薪金所得的，应根据条例第五条规定的原则，判断其境内、境外取得的所得是否来源于一国的所得。纳税义务人能够提供在境内、境外同时任职或者受雇及其工资、薪金标准的有效证明文件，可判定其所得是来源于境内和境外所得，应按税法和条例的规定分别减除费用并计算纳税；不能提供上述证明文件的，应视为来源于一国的所得，如其任职或者受雇单位在中国境内，应为来源于中国境内的所得，如其任职或受雇单位在中国境外，应为来源于中国境外的所得。
十七、关于承包、承租期不足一年如何计征税款的问题
实行承包、承租经营的纳税义务人，应以每一纳税年度取得的承包、承租经营所得计算纳税，在一个纳税年度内，承包、承租经营不足十二个月的，以其实际承包、承租经营的月份数为一个纳税年度计算纳税。计算公式为：
应纳税所得额＝该年度承包、承租经营收入额--（800×该年度实
际承包、承租经营月份数）
应纳税额＝应纳税所得额×适用税率--速算扣除数
十八、关于利息、股息、红利的扣缴义务人问题
利息、股息、红利所得实行源泉扣缴的征收方式，其扣缴义务人应是直接向纳税义务人支付利息、股息、红利的单位。
十九、关于工资、薪金所得与劳务报酬所得的区分问题
工资、薪金所得是属于非独立个人劳务活动，即在机关、团体、学校、部队、企事业单位及其他组织中任职、受雇而得到的报酬；劳务报酬所得则是个人独立从事各种技艺、提供各项劳务取得的报酬。两者的主要区别在于，前者存在雇佣与被雇佣关系，后者则不存在这种关系。
二十、以前规定与本规定抵触的，按本规定执行。
税率表一
（工资、薪金所得适用）
--------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率（％）| 扣除数 |
|----|--------------------|------------------|----------|----------|
|1 |不超过500元的 |不超过475元的 | 5 | 0 |
|----|--------------------|------------------|----------|----------|
| |超过500元至 |超过475元至 | | |
|2 |2000元的部分 |1825元的部分 | 10 | 25 |
|----|--------------------|------------------|----------|----------|
| |超过2000元至 |超过1825元至 | | |
|3 |5000元的部分 |4375元的部分 | 15 | 125 |
|----|--------------------|------------------|----------|----------|
| |超过5000元至 |超过4375元至 | | |
|4 |20000元的部分 |16375元的部分| 20 | 375 |
|----|--------------------|------------------|----------|----------|
| |超过20000元至 |超过16375元至| | |
|5 |40000元的部分 |31375元的部分| 25 |1375 |
|----|--------------------|------------------|----------|----------|
| |超过40000元至 |超过31375元至| | |
|6 |60000元的部分 |45375元的部分| 30 |3375 |
|----|--------------------|------------------|----------|----------|
| |超过60000元至 |超过45375元至| | |
|7 |80000元部分 |58375元的部分| 35 |6375 |
|----|--------------------|------------------|----------|----------|
| |超过80000元至 |超过58375元至| | |
|8 |100000元的部分|70375元的部分| 40 |10375|
|----|--------------------|------------------|----------|----------|
| |超过100000元 |超过70375元的| | |
|9 |的部分 |部分 | 45 |15375|
--------------------------------------------------------------------------
注：1．表中所列含税级距与不含税级距，均为按照税法规定减除有关费用后的所得额。
2．含税级距适用于由纳税人负担税款的工资、薪金所得；不含税级距适用于由他人（单位）代付税款的工资、薪金所得。
税率表二（个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用）
--------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率（％）| 扣除数 |
|----|--------------------|------------------|----------|----------|
|1 |不超过5000元的 |不超过4750元的| 5 | 0 |
|----|--------------------|------------------|----------|----------|
| |超过5000元至 |超过4750元至 | | |
|2 |10000元的部分 |9250元的部分 | 10 | 250 |
|----|--------------------|------------------|----------|----------|
| |超过10000元至 |超过9250元至 | | |
|3 |30000元的部分 |25250元的部分| 20 |1250 |
|----|--------------------|------------------|----------|----------|
| |超过30000元至 |超过25250元至| | |
|4 |50000元的部分 |39250元的部分| 30 |4250 |
|----|--------------------|------------------|----------|----------|
| |超过50000元 |超过39250元的| | |
|5 |的部分 |部分 | 35 |6750 |
--------------------------------------------------------------------------
注：1．表中所列含税级距与不含税级距，均为按照税法规定减除有关
费用（成本、损失）后的所得额。
2．含税级距适用于个体工商户的生产、经营所得和由纳税人负担税款的承包经营、承租经营所得；不含税级距适用于由他人（单位）代付税款的承包经营、承租经营所得。
税率表三
（劳务报酬所得适用）
----------------------------------------------------------------------------
| | | | | 速算 |
|级数| 含税级距 | 不含税级距 |税率（％）| 扣除数 |
|----|--------------------|--------------------|----------|----------|
|1 |不超过20000元的|不超过16000元的| 20 | 0 |
|----|--------------------|--------------------|----------|----------|
| |超过20000元至 |超过16000元至 | | |
|2 |50000元的部分 |37000元的部分 | 30 |2000 |
|----|--------------------|--------------------|----------|----------|
| |超过50000元的 |超过37000元的 | | |
|3 |部分 |部分 | 40 |7000 |
----------------------------------------------------------------------------
注：1．表中的含税级距、不含税级距，均为按照税法规定减除
有关费用后的所得额。
2．含税级距适用于由纳税人负担税款的劳务报酬所得；
不含税级距适用于由他人（单位）代付税款的劳务报酬所得。
CIRCULAR ON PRINTING AND ISSUING THE REGULATIONS ON SOME ISSUESCONCERNING THE LEVY OF INDIVIDUAL INCOME TAX
(State Administration of Taxation: 31 March 1994 Coded Guo Shui Fa[1994] No. 089)
Whole Doc.
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:
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.
REGULATIONS ON SOME ISSUES CONCERNING THE LEVY OF INDIVIDUAL INCOME TAX
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:
I. The question concerning how to understand "habitual residence"
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.
II. The question concerning the levy of tax on the income from wages and
salaries
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:
(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.
(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:
1. One-child subsidies;
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;
3. Nursery subsidies;
4. Travel expense allowances and subsidies for missing the meal.
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
(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.
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.
(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.
IV. The question concerning the levy of tax on income from contribution
fees
(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.
(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.
(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.
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.
VI. The question concerning tax levied on income from the lease of his
property
(1) The tax and the key construction funds for the state's energy and
communications, the state budgetary regulatory funds and additional
education fees paid by the tax payer in the course of leasing property may
be deducted from the income gained from the lease of his property if he
holds the certificate showing that he has paid tax (and the required
funds).
(2) When calculating and levying tax on the income gained from the
lease of the property of the tax payer, apart from the prescribed expenses
and related tax and fees that can be deducted according to law, it is
permissible to deduct the actual betterment fees paid for that leased
property by the tax payer who can provides effective and accurate
certificates proving that the expenses are borne by him. The betterment
fees allowed to be deducted is limited to 800 yuan each time, the
betterment fees which cannot be fully deducted at one time are allowed to
be deducted the next time until they are completely deducted.
(3) A tax payer whose income from the lease of property is confirmed
shall have the property right certificate as the basis, when such property
right certificate is lacking, the tax payer shall be determined by the
competent tax authorities in light of the actual conditions.
(4) When the owner of the property right dies, during the period when
the procedures for inheritance to the property rights have not as yet been
performed, if there is income gained from the lease of that property, the
individual who receives the rent shall be the tax payer.
VII. The question concerning how to determine the original value of the
creditor property transferred.
For the transfer of creditor's rights, the weighted average method is
adopted to determine the original value of property and reasonable
expenses which shall be deducted. This means, the total of the buying
price paid by the tax payer for the purchase of the kind of bonds and the
tax paid in the purchasing course divided by the total of the amount of
that kind of bonds purchased by the tax payer and multiplied by the amount
of that kind of bonds sold by the tax payer and plus the tax paid in the
course of selling that kind of bonds. This is indicated by the following
formula:
The total of
the buying
price paid
by the tax
payer when
The buying purchasing that
price and kind of bonds
expenses and the tax paid The tax
allowed to in the course The amount paid in
be deducted of purchase of that kind the course
for the = ----------------- x of bonds sold + of buying
certain kind The total amount at one time that kind
of bonds of that kind of of bonds
sold at bonds purchased
one time by the tax payer
VIII. The question concerning tax levied on the director fees
For the income derived from the director fees gained by an individual
for assuming the post as a director is essentially income belonging to
labor service remuneration, individual income tax is levied in accordance
with the item of income from labor service remuneration.
IX. The question concerning tax levied on the income gained by an
individual from different items of labor service remunerations
The "same item" mentioned in Item 1, Clause 1 of Article 21 of the
Regulations refers to a certain single item among the listed concrete
labor service items related to income from labor service remuneration, for
an individual who concurrently has income from different labor service
remunerations, expenses should be subtracted separately and individual
income tax shall be calculated and paid.
X. The question concerning how to determine the place for tax payment by
a foreign tax payer who works in several places in China
(1) Foreign personnel who temporarily come to China to work at
several places or provide labor services shall take the date prescribed by
the Tax Law for declaration of tax payment as the standard and declares to
pay tax at a certain place where the date for declaration of tax payment.
But he is allowed to file an application, After the application is granted
approval, he may declare tax payment at a fixed place.
(2) For foreign tax payers to whom wages and salaries are issued by
foreign enterprises or working bodies in China, the foreign enterprises or
working bodies in China shall declare tax payment with local tax
authorities for all these foreign tax payers.
XI. The question concerning tax levied on bonuses issued
When a shareholding enterprise distributes dividends and bonuses, the
due dividends and bonuses (i. e., issuing bonuses) are paid in the form of
shares to individual share-holders, the face value of the shares issued as
bonuses shall be taken as the amount of income, and individual income tax
shall be calculated and levied in light of the items of interest,
dividends and bonuses.
XII. The question concerning calculation of the payable tax amount by
using the method of rapid calculation of deducted amount
In order to simplify the calculation of the payable amount of
individual income tax, the payable tax amount can be calculated by the
method of rapid calculation of the deducted amount related to the income
from wages and salaries, the income from production and management of
individual industrial and commercial units, the income earned by
enterprises or institutions from contracting and leasing business to which
the progressive rates levied on income in excess of specific amounts are
applicable, as well as income from labor service remuneration to which the
rate of addition collection is applicable. The formula for calculating the
payable tax amount is given as follows:
Payable tax amount = taxable income amount x applicable tax
rates-rapid calculation of deducted amount
The rapid calculation of deducted amount for calculating payable tax
amount for the taxable income to which the progressive rates are levied on
income in excess of specific amounts, for details see attached Tables 1, 2
and 3.
XIII. The question concerning tax levied on bonuses for several months
earned lump sum by the tax payer or on additional year-end salary and
labor dividends
With regard to the bonuses belonging to several months or additional
year-end salary and labor dividends gained lump sum by the tax payer,
generally individual income tax is calculated and levied on the whole
bonuses or additional year-end salary and labor dividends together with
the wage and salary of the current month. But when the applicable tax rate
is raised after calculation of the combined amount, individual income tax
may be calculated and levied at the applicable tax rate by using monthly
bonuses or additional year-end salary and labor dividends to add the
current month wage and salary and subtract the balance of the current
month expenses deducted according to standard, the balance is regarded as
the base number to determine the applicable tax rate, then the current
month wage and salary is used to add the whole bonuses or additional
year-end salary and labor dividends and to subtract the balance of the
current month expenses deducted according to standard. If there is no
amount of taxable income calculated according to the above-mentioned
method. tax is exempt.
XIV. The question concerning the method for calculating and levying tax
borne by a unit or individual who is the tax payer
For the individual income tax payment borne by a unit or an
individual who is the tax payer, the income not containing tax gained by
the tax payer shall be converted into a taxable income amount on which
individual income tax shall be calculated and levied. The calculation
formula is given as follows:
(1) Payable income amount =
(the income amount not containing tax -
expense deducting standard -
rapid calculation deducted amount) -
(1 - tax rate)
(2) Taxable amount =
taxable income amount x applicable tax rate -
the rapid calculation deducted amount
The tax rate in formula (1) refers to the tax rate corresponding to
the grade difference not containing tax (for detail see attached tax rate
Tables 1, 2, and 3) on the income not containing tax; the tax rate in
formula (2) refers to the tax rate corresponding to the grade difference
containing tax on the amount of taxable income.
XV. The Question concerning how to handle tax reimbursement and tax
repayment for the income earned in foreign currency by the tax payer
(1) When the income is earned in foreign currency by the tax payer
and after tax is paid with Renminbi converted from the foreign currency in
accordance with the listed price published by the People's Bank of China,
if tax reimbursement is needed to be made for the extra tax payment, for
taxable income gained before December 31, 1993, the tax payment in
Renminbi which should be refunded can be converted into foreign currency
in accordance with the listed foreign exchange price (buying price, the
same below), at the time when tax is paid, then the amount of foreign
currency is converted into Renminbi in accordance with the listed foreign
exchange price on the day the tax reimbursement certificate is issued to
return the tax in Renminbi; for the taxable income gained after January 1,
1994, the extra tax payment in Renminbi shall be refunded directly.
(2) For the tax payer who earned income in foreign exchange, when
there is the need to repay tax for the underpaid tax, besides a final
settlement should be made in accordance with the stipulations of the Tax
Law, it is necessary to convert the foreign currency into Renminbi in
accordance with the listed foreign exchange price on the last day of the
previous month when the tax repayment certificate is issued, calculate the
taxable income amount and repay tax.
XVI. The question concerning how to calculate and levy tax on the wage
and salary income gained respectively from inside and outside China.
For a tax payer who has wage and salary income gained simultaneously
from inside and outside China, it is necessary to follow the principle
stipulated in Article 5 of the Regulations to judge whether the income
gained from inside and outside China is income derived from one country.
When the tax payer can provide effective certificate proving that he holds
a post or is hired simultaneously inside and outside China as well the
wage and salary standard, his income can be determined as income derived
from both inside and outside China, the expenses shall be subtracted
separately in accordance with the stipulations of the Tax Law and
Regulations and tax payment should be calculated; for those who fail to
provide the above-mentioned certificate, the income shall be regarded as
income earned from one country, if the unit where he holds a post or is
hired is outside China, the income shall be regarded as income earned from
outside China.
XVII. The question concerning how to calculate and levy tax if the
contracting or leasing period is less than one year
For a tax payer who engages in the contracting and leasing business,
the income gained from the contracting and leasing business on a
tax-paying year basis shall be used to calculate tax payment, within one
tax-paying year, if the contracting or leasing operation is less than 12
months, the number of months for the actual contracting and leasing
operation is taken as a tax-paying year to calculate tax payment. The
calculation formula is as follows:
The taxable income amount = the income amount from that year's
contracting and leasing operation - (800 x the number of months of actual
contracting and leasing operation in that year)
Taxable amount = taxable income amount x applicable tax rate- rapid
calculation deducted amount
XVIII. The question concerning interest, dividend and bonus
withholding agent The levying method of source withholding is
instituted for interest, dividend and bonus incomes, the withholding
agent should be the unit which directly pay interest, dividend and bonus
to the tax payer.
XIX. The question concerning the difference between wage and salary
income and income from labor service remuneration
Wage and salary income belongs to non-independent individual labor
service activity, that is the remuneration gained from the post an
individual holds in or is hired by a government office, organization,
school, army unit, enterprise, institution as well as other organizations;
income from labor service is the remuneration gained from various
mechanical arts an individual is independently engaged in and from various
labor services he provides. The differences between the two lie in: the
former has the relationship between the hirer and the hired, the latter
does not have such relationship.
XX. If previous regulations conflict with these Regulations, these
Regulations shall be acted upon.
Tax Rate Table 1
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