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
新疆维吾尔自治区食品商贩和城乡集市贸易食品卫生管理办法（试行）
新疆维吾尔自治区人大常委会
新疆维吾尔自治区食品商贩和城乡集市贸易食品卫生管理办法（试行）
（１９８３年１２月１３日新疆维吾尔自治区第六届人民代表大会常
务委员会第四次会议通过，１９８４年１月１７日公布施行）
第一条 为了加强对食品商贩和城乡集市贸易食品卫生管理，防
止食品污染，预防食物中毒、肠道传染病和其他食源性疾病，增进各
族人民身体健康，根据《中华人民共和国食品卫生法（试行）》第六
条规定，结合我区具体情况，特制定本办法。
第二条 本办法适用于国家允许经营和上市出售的各类食品、饮
料及其原料等。
第三条 食品商贩和在城乡集市贸易的食品卫生管理工作，一般
卫生检查工作，由工商行政管理部门负责；食品卫生监督检验工作由
食品卫生监督机构负责；畜、禽、水产动物的卫生检验工作，由畜牧、
水产部门负责。
第四条 食品商贩和在城乡集市经营饮食业、食品加工业和各类
熟食品的，除农民个人在农村集市的集日从事临时性的经营不需要办
理登记发照手续外，均须持县级卫生部门发给的体检合格证和县级卫
生防疫站核准发给的卫生许可证，向工商行政管理部门提出申请，由
县级工商行政管理部门发给营业执照方可营业。
第五条 食品商贩和在城乡集市从事饮食、食品加工和各类熟食
经营的人员，要定期进行健康检查，凡患有痢疾、伤寒、传染性肝炎
等消化道疾病（包括病源携带者）、活动性肺结核、化脓性或者渗出
性皮肤病，以及其他有碍食品卫生的疾病的，不得从事此项工作。在
生产经营过程中，必须将手洗净，穿戴清洁的浅色衣帽（或袖套、围
裙），经常剪指甲，保护个人卫生。
第六条 要保持生产营业场所的环境卫生。生产、运输和装卸的
包装容器、工具、设备和条件必须符合卫生要求。严禁乱倒污水和随
意抛撒废弃物品。经营熟食品要备有污水桶，出售瓜果要备有果皮箱。
第七条 上市的食品必须新鲜、洁净，熟食品应烧熟煮透。生熟
食品容器及用具应严格分开，餐具使用前后要洗净、消毒。凡出售直
接入口的食品，必须备有防蝇、防尘设备并保护清洁。出售熟食品和
直接入口食品必须使用售货工具，货、款分开。
第八条 下列食品及原料禁止出售：
（一） 腐败变质、霉变、 污秽不洁或含有毒物质（包括污染毒
质）的食品及原料；
（二）未经兽医卫生检验合格的肉类和病死、毒死或者死因不明
的禽、畜、兽类、水产动物及其制品；
（三）浸过或者拌过农药的粮食、油料和被农药污染过的食品等；
（四）含有未经国务院卫生行政部门批准使用的添加剂的食品和
原料；
（五）容器、包装材料和运输工具不符合卫生要求，造成污染的
食品；
（六） 未经批准私酿的啤酒、格瓦斯、汽水、麦精可乐等饮料；
（七） 超过保存期限的食品；
（八） 其他经卫生部门检查不合格或者法令禁止出售的食品。
第九条 食品商贩和城乡集市食品生产经营者，必须接受食品卫
生监督人员的监督、检查和无偿抽样检验。
第十条 在自治区范围内，所有食品商贩和城乡集市食品生产经
营者，均必须遵守本办法。 对违反本办法的行为,任何人都有权检举
和控告。
第十一条 对违反本办法者，根据情节轻重，依照《中华人民共
和国食品卫生法（试行）》第八章的规定分别处理。
第十二条 本办法自公布之日起施行。
