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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] |
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国家税务总局
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1994-3-31 |
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1994-3-31 |
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个人所得税
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所有行业
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中国
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4653 |
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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
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。
CIRCULAR ON PRINTING AND ISSUING THE REGULATIONSONSOMEISSUESCONCERNING 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 andmunicipalities, to the tax bureausofvariouscitieswithindependentplanningandtovarioussub-bureausoftheOffshoreOilTaxAdministration:
The Regulations on Some IssuesConcerningtheLevyofIndividualIncome Tax we have formulated is hereby printed and issued to you,pleaseconscientiously put it into practice. These Regulations go into effectonJanuary 1, 1994.REGULATIONS ON SOME ISSUES CONCERNING THE LEVY OF INDIVIDUAL INCOME TAX
In order to better implement the Individual IncomeTaxLawofthePeople's Republic of China(hereinafterreferredtoasTaxLaw)andRegulationsforItsImplementation(hereinafterreferredtoasRegulations),conscientiouslydoagoodjobofthecollectionandmanagement of individual income tax, in the spirit of the stipulationsofthe Tax Law and Regulations, some specific questions are herebyclarifiedas follows:
I. The question concerning how to understand "habitual residence"
Article 2 of the Regulations stipulatesthatindividualswhohaveresidences within the territory of China refer tothoseindividualswholivehabituallywithintheterritoryofChinabecausetheyhavehouseholds, families and relations of economic interests, the term"habitual residence" is a standard of a legal significance whichisusedto determine whether the tax payer is a residentornon-resident,notrefer to the actual residence or the apartment in a particular period. Forexample, those individuals who live outsideChinaduetostudy,work,visiting relatives or tour, after the end of these activities, the reasonsfor them to live outside China no longer exist and thereforemustreturnto live within China, thenChinaisthecountryofthetaxpayer'shabitual residence.II. The question concerning the levy of tax on the income from wagesandsalaries
Item 1 in Clause 1 of Article 8 of the Regulations clearly stipulatesthe concrete contents of the income gained from wages and salaries and thetax- levying scope, tax shall be levied strictly inaccordancewiththestipulations. As to the question regarding whethersomespecificincomeitems such assubsidiesandallowancesshouldbeincludedintothetax-levying scope related to income gained from wagesandsalaries,thematter shallbehandledandimplementedinlightofthefollowingconditions:
(1) Article13oftheRegulationsstipulatesthatthespecialgovernmentallowancesissuedinaccordancewiththeStateCouncilstipulations and the subsidies and allowances on whichindividualincometax are exempt according to State Council stipulation shall be exempt fromindividual income tax. Tax shall be levied on various other subsidiesandallowances which shall be included intotheitemsofwageandsalaryincomes.
(2) The following subsidies and allowances essentially notbelongingto wage and salary or not belonging to income gained from the taxpayer'sown wage and salary are exempt from tax:
1. One-child subsidies;
2. The balance of subsidies and allowances not included in thetotalamount of basic wage for implementing the public functionarywagesystemand 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 wageandsalaryincomeearnedbyChinesepersonnelworkingwithenterprisewithforeigninvestment, foreign enterprises and foreign organizations in China
(1) For those wage and salaryincomegainedbyChinesepersonnelworking with enterprise with foreign investment, foreignenterprisesandforeign organizations in China which are paid respectively bythehiringunit and dispatching unit, the paying unit shall withholdtheindividualincome tax in accordance with the stipulations of Article 8 of the TaxLaw. According to the stipulations of Item 1 of Clause 1 of Article6ofthe Tax Law, the balance after deducting the prescribed expensefromthewhole monthly wage and salary incomes shall be taken as the taxable amountof income. To facilitate the collection and management of tax, with regardto the wages and salaries paid respectively by thehiringunitandthedispatching unit, the method of deducting expenses fromthepayer,thatis, when wages and salaries are paid only by the hiring unit, expenses arededucted in accordance with the stipulation of the Tax Law andindividualincome tax is calculated and withheld; expenses are no longer bedeductedfrom the wages and salaries paid by the dispatching unit, the fullamountof payment is used to directlydeterminetheapplicabletaxrateandcalculate and withhold individual income tax.
The above-mentioned tax payershallbringwithhimtheoriginaldetailed wage and salary lists (documents)providedbythetwopayingunits andtheoriginaltaxpaymentcertificateandselectthetaxauthorities as the fixed place where he shall declare his monthly wage andsalary income and make the final settlement of individualincometaxonhis wage and salary incomes, any overpaymentrefundedoranydeficientpayment supplemented. The concrete time limitfordeclarationshallbedetermined by the tax bureaus of various provinces, autonomous regions andmunicipalities.
(2) Full amount of tax shall be levied on the wage and salary incomesissued to Chinese personnel by enterprise with foreign investment, foreignenterprises and foreign establishments in China. Butforthosewhocanprovide effective contracts or related certificates which canprovetheyhave turned over part of their wage and salary income to the dispatching(recommending) units in accordance with relevant stipulations,individualincome tax can be calculated and levied onthebalanceafterdeductingthat part they have actually turned over to the higher authorities.IV. The question concerning the levy of tax on incomefromcontributionfees
(1) The same works (written works, calligraphy and paintings,photosas well as other works) published by an individual each time in theformsof books, newspapers and magazines, whether the contribution fees are paidin advance or in several sums by the publisher,orfurthercontributionfees are paid after more copies of the work are printed, individual incometax shall be calculated and levied lump sum on the combined incomegainedfrom contribution fees. In terms of income gained fromcontributionfeesfor the same workspublishedorrepublishedintwoormoreplaces,individual income tax may be calculated andleviedonseparateincomesgained from different places or from republication.
(2) Foranindividual'ssameworkpublishedininstalmentsinnewspapers or magazines, all incomes gained fromcontributionfeespaidfor the works published in instalments shallbecombinedinlumpsum,individualincometaxonwhichshallbecalculatedandleviedinaccordance with the stipulations of the Tax Law. Theincomegainedfromcontribution fees paid for the book published after the work ispublishedin instalments, or income gained from contribution fees paid for thebookfirst published and then published in installments shallberegardedascontribution fees paid for the second edition on whichindividualincometax shall be calculated and levied oneachtimecontributionfeesarepaid.
(3) After the death of the author, if the contribution fees paidforthe posthumous works,individualincometaxshallbeleviedonthecontribution fees.V.Thequestionconcerningtaxleviedonincomegainedfromtheauctioning of manuscripts
For the income gained by the author whoopenlysellstheoriginalcopies or replicas ofhisownwrittenworks(atcompetitiveprice),individual income tax shall be levied on the income gained from royalties.VI. The question concerning tax levied on income from theleaseofhisproperty
(1) The tax and the key construction funds for the state's energy andcommunications,thestatebudgetaryregulatoryfundsandadditionaleducation fees paid by the tax payer in the course of leasing property maybe deducted from the income gained from the lease of hispropertyifheholds the certificate showing that hehaspaidtax(andtherequiredfunds).
(2) When calculating and levying tax on the incomegainedfromthelease of the property of the tax payer, apart from the prescribed expensesand related tax and fees that can be deductedaccordingtolaw,itispermissible to deduct the actual bettermentfeespaidforthatleasedproperty bythetaxpayerwhocanprovideseffectiveandaccuratecertificates proving that the expenses are borne byhim.Thebettermentfees allowed to bedeductedislimitedto800yuaneachtime,thebetterment fees which cannot be fully deducted at one time are allowedtobe deducted the next time until they are completely deducted.
(3) A tax payer whose income from the lease of property isconfirmedshall have the property right certificate as the basis, when such propertyright certificate is lacking, the tax payer shallbedeterminedbythecompetent tax authorities in light of the actual conditions.
(4) When the owner of the property right dies, during the period whenthe procedures for inheritance to the property rights have not as yet beenperformed, if there is income gained from the lease of that property,theindividual who receives the rent shall be the tax payer.VII. The question concerning how to determine the original valueofthecreditor property transferred.
For the transfer of creditor's rights, the weighted average method isadopted todeterminetheoriginalvalueofpropertyandreasonableexpenses which shall be deducted. This means,thetotalofthebuyingprice paid by the tax payer for the purchase of the kind of bonds andthetax paid in the purchasing course divided by the total oftheamountofthat kind of bonds purchased by the tax payer and multiplied by the amountof that kind of bonds sold by the tax payer and plus the tax paidinthecourse of selling that kind of bonds. This is indicated bythefollowingformula:
The total of
the buying
price paid
by the tax
payer when
The buyingpurchasing that
price andkind of bonds
expensesand the tax paidThe tax
allowed toin the courseThe amountpaid in
be deductedof purchaseof that kindthe course
for the=-----------------xof bonds sold+of buying
certain kindThe total amountat one timethat kind
of bondsof that kind ofof bonds
sold atbonds purchased
one timeby the tax payerVIII. The question concerning tax levied on the director fees
For the income derived from the director fees gained by an individualfor assuming the post as a director isessentiallyincomebelongingtolabor service remuneration, individual income tax is levied inaccordancewith the item of income from labor service remuneration.IX. The question concerningtaxleviedontheincomegainedbyanindividual from different items of labor service remunerations
The "same item" mentioned in Item 1, Clause 1 of Article21oftheRegulations refers to a certain singleitemamongthelistedconcretelabor service items related to income from labor service remuneration, foran individual who concurrently has incomefromdifferentlaborserviceremunerations, expenses should besubtractedseparatelyandindividualincome tax shall be calculated and paid.X. The question concerning how to determine the place for tax paymentbya foreign tax payer who works in several places in China
(1) Foreign personnel whotemporarilycometoChinatoworkatseveral places or provide labor services shall take the date prescribed bythe Tax Law for declaration of tax payment as the standard and declares topay tax at a certain place where the date for declaration of taxpayment.But he is allowed to file an application, After the application is grantedapproval, he may declare tax payment at a fixed place.
(2) For foreign tax payers to whom wages and salaries areissuedbyforeign enterprises or working bodies in China, the foreign enterprises orworkingbodiesinChinashalldeclaretaxpaymentwithlocaltaxauthorities for all these foreign tax payers.XI. The question concerning tax levied on bonuses issued
When a shareholding enterprise distributes dividends and bonuses, thedue dividends and bonuses (i. e., issuing bonuses) are paid in the form ofshares to individual share-holders, the face value of the shares issued asbonuses shall be taken as the amount of income, and individual incometaxshall be calculatedandleviedinlightoftheitemsofinterest,dividends and bonuses.XII. The question concerning calculation of thepayabletaxamountbyusing the method of rapid calculation of deducted amount
In order tosimplifythecalculationofthepayableamountofindividual income tax, the payable tax amount canbecalculatedbythemethod of rapid calculation of the deducted amount related totheincomefrom wages and salaries, the incomefromproductionandmanagementofindividualindustrialandcommercialunits,theincomeearnedbyenterprises or institutions from contracting and leasing business to whichthe progressive rates levied on income in excess of specificamountsareapplicable, as well as income from labor service remuneration to which therate of addition collection is applicable. The formula for calculating thepayable tax amount is given as follows:
Payabletaxamount=taxableincomeamountxapplicabletaxrates-rapid calculation of deducted amount
The rapid calculation of deducted amount for calculating payabletaxamount for the taxable income to which the progressive rates are levied onincome in excess of specific amounts, for details see attached Tables 1, 2and 3.XIII. The question concerning tax levied on bonusesforseveralmonthsearned lump sum by the tax payer oronadditionalyear-endsalaryandlabor dividends
With regard to the bonuses belonging to several months oradditionalyear-end salary and labor dividends gained lumpsumbythetaxpayer,generally individual income tax is calculatedandleviedonthewholebonuses or additional year-end salary and labordividendstogetherwiththe wage and salary of the current month. But when the applicable tax rateis raised after calculation of the combined amount, individual incometaxmay be calculated and levied at the applicable tax rate byusingmonthlybonuses or additional year-end salaryandlabordividendstoaddthecurrent month wage and salary and subtractthebalanceofthecurrentmonth expenses deducted according to standard, the balance is regardedasthe base number to determine the applicable taxrate,thenthecurrentmonth wage and salary is used toaddthewholebonusesoradditionalyear-end salary and labor dividends and to subtractthebalanceofthecurrent month expenses deducted according tostandard.Ifthereisnoamount of taxableincomecalculatedaccordingtotheabove-mentionedmethod. tax is exempt.XIV. The question concerning the method for calculating andlevyingtaxborne by a unit or individual who is the tax payer
For theindividualincometaxpaymentbornebyaunitoranindividual who is the tax payer, the income not containing taxgainedbythe tax payer shall be converted into a taxableincomeamountonwhichindividual income tax shall becalculatedandlevied.Thecalculationformula 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 correspondingtothe grade difference not containing tax (for detail see attached taxrateTables 1, 2, and 3) on the income not containingtax;thetaxrateinformula (2) refers to the tax rate corresponding to thegradedifferencecontaining tax on the amount of taxable income.XV. The Question concerning howtohandletaxreimbursementandtaxrepayment for the income earned in foreign currency by the tax payer
(1) When the income is earned in foreign currency bythetaxpayerand after tax is paid with Renminbi converted from the foreign currency inaccordance with the listed price published by the People's Bank ofChina,if tax reimbursement is needed to be made for the extra taxpayment,fortaxable income gainedbeforeDecember31,1993,thetaxpaymentinRenminbi which should be refunded can be converted intoforeigncurrencyin accordance with the listed foreign exchange price(buyingprice,thesame below), at the time when tax is paid,thentheamountofforeigncurrency is converted into Renminbi in accordance with the listedforeignexchange price on the day the tax reimbursement certificate isissuedtoreturn 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 incomeinforeignexchange,whenthere is the need to repay tax for theunderpaidtax,besidesafinalsettlement should be made in accordance with the stipulations oftheTaxLaw, it is necessary to convert theforeigncurrencyintoRenminbiinaccordance with the listed foreign exchange price on the last dayoftheprevious month when the tax repayment certificate is issued, calculate thetaxable income amount and repay tax.XVI. The question concerning how to calculate and levy taxonthewageand salary income gained respectively from inside and outside China.
For a tax payer who has wage and salary income gainedsimultaneouslyfrom inside and outside China, it is necessarytofollowtheprinciplestipulated in Article 5 of the Regulations tojudgewhethertheincomegained from inside and outside China is income derived fromonecountry.When the tax payer can provide effective certificate proving that he holdsa post or is hired simultaneously inside and outsideChinaaswellthewage and salary standard, his income can be determined asincomederivedfrom both inside and outsideChina,theexpensesshallbesubtractedseparately inaccordancewiththestipulationsoftheTaxLawandRegulations and tax payment should be calculated; for thosewhofailtoprovide the above-mentioned certificate, the income shall beregardedasincome earned from one country, if the unit where he holds apostorishired is outside China, the income shall be regarded as income earned fromoutside China.XVII. The question concerning howtocalculateandlevytaxifthecontracting or leasing period is less than one year
For a tax payer who engages in the contracting and leasingbusiness,theincomegainedfromthecontractingandleasingbusinessonatax-paying year basis shall be used to calculate tax payment,withinonetax-paying year, if the contracting or leasing operation is lessthan12months, the number ofmonthsfortheactualcontractingandleasingoperation is taken as a tax-paying yeartocalculatetaxpayment.Thecalculation formula is as follows:
The taxable income amount=theincomeamountfromthatyear'scontracting and leasing operation - (800 x the number of months ofactualcontracting and leasing operation in that year)
Taxable amount = taxable income amount x applicable taxrate-rapidcalculation deducted amountXVIII. The question concerning interest, dividend and bonus
withholding agent The levying method of source withholding is
instituted for interest, dividend and bonus incomes, thewithholdingagent should be the unit which directly pay interest, dividendandbonusto the tax payer.XIX. The question concerningthedifferencebetweenwageandsalaryincome and income from labor service remuneration
Wage and salary income belongs tonon-independentindividuallaborservice activity, thatistheremunerationgainedfromthepostanindividual holds in or is hiredbyagovernmentoffice,organization,school, army unit, enterprise, institution as well as other organizations;incomefromlaborserviceistheremunerationgainedfromvariousmechanical arts an individual is independently engaged in and from variouslabor services he provides. The differences between the twoliein:theformer has the relationship between the hirer and thehired,thelatterdoes not have such relationship.XX. IfpreviousregulationsconflictwiththeseRegulations,theseRegulations shall be acted upon.
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