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(State Administration of Taxation: 31 March 1994 Coded Guo Shui Fa[1994] No. 089)

(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 (Applicable to wage and salary income) ------------------ Grade ©§contai (Applicable to wage and salary income) ------------------ Grade ©§containing ©§Not containing ©§Tax rate©§Rapid number©§tax grade ©§tax grade ©§% ©§calculation ©§difference ©§difference ©§ ©§deducted ©§ ©§ ©§ ©§amount ------------------ 1 ©§Not exceeding ©§Not exceeding ©§5 ©§0 ©§500 yuan ©§475 yuan ©§ ©§ ------------------ 2 ©§The part over ©§The part over ©§10 ©§25 ©§500-2000 yuan ©§475-1825 yuan ©§ ©§ ------------------ 3 ©§The part over ©§The part over ©§15 ©§125 2000-5000 yuan ©§1825-4375 yuan ©§ ©§ ------------------ 4 ©§The part over ©§The part over ©§20 ©§375 ©§5000-20000 ©§4375-16375 ©§ ©§ ©§yuan ©§yuan ©§ ©§ ------------------ 5 ©§The part ©§The part ©§25 ©§1375 ©§between 20000 ©§between 16375 ©§ ©§ ©§and 40000 yuan ©§and 31375 yuan ©§ ©§ ------------------ 6 ©§The part ©§The part ©§30 ©§3375 ©§between 40000 ©§between 31375 ©§ ©§ ©§and 60000 yuan ©§and 45375 yuan ------------------ 7 ©§The part ©§The part ©§35 ©§6375 ©§between 60000 ©§between 45375 ©§ ©§ ©§and 80000 yuan ©§and 58375 yuan ------------------ 8 ©§The part ©§The part ©§40 ©§10357 ©§between 80000 ©§between 58375 ©§ ©§ ©§and 1000000 yuan©§and 70375 yuan ------------------ 9 ©§The part ©§The part ©§45 ©§15375 ©§exceeding 100000©§exceeding 70375 ©§ ©§ ©§yuan ©§yuan ------------------ Notes: 1. Containing tax grade difference and not containing tax grade difference listed in the Table are all income amounts after deducting related expenses in accordance with the stipulations of the Tax Law.

2. Containing tax grade difference is applicable to the wage and salary income with tax to be borne by the tax payer; not containing tax grade difference is applicable to the wage and salary income on which tax is paid by others (the unit).

Tax Rate Table 2 (Applicable to the income gained by individual industrial and commercial units from production and operation and to the income gained by enterprises and institutions from contracting and leasing business) ------------------ Rapid Containing Not containing Tax rate calculation Grade tax grade tax grade % deducted number difference difference amount ------------------ Not Not 1 exceeding exceeding 5 0 5000 yuan 4750 yuan ------------------ The part The part between 5000 between 4750 2 and 10000 and 9250 10 250 yuan yuan ------------------ The part The part between 10000 between 9250 3 and 30000 and 25250 20 1250 yuan yuan ------------------ The part The part between 30000 between 25250 4 and 50000 and 39250 30 4250 yuan yuan ------------------ The part The part 5 exceeding exceeding 35 6750 50000 yuan 39250 yuan ------------------ Notes: 1. The containing tax grade difference and not containing tax grade difference listed in the Table are the income amounts after subtracting related expenses (cost and losses) in accordance with the stipulations of the Tax Law.

2. Containing tax grade difference is applicable to the income gained by individual industrial and commercial units from production and operation and the income from the contracting and leasing business with tax on which being borne by the tax payer; not containing tax grade difference is applicable to the income from contracting and leasing business with the tax being paid by others (units).

Tax Rate Table 3 (Applicable to the income from labor service remuneration) ------------------ Rapid Grade Containing Not containing Tax rate calculation number tax grade tax grade % deducted difference difference amount ------------------ 1 Not exceeding Not exceeding 20 0 20000 yuan 16000 yuan ------------------ The part The part between 20000 between 16000 2 and 50000 and 37000 30 2000 yuan yuan ------------------ The part The part 3 exceeding exceeding 40 7000 50000 yuan 37000 yuan ------------------ Notes: 1. Containing tax grade difference and not containing tax grade difference listed in the Table are all income amount after deducting related expenses in accordance with the stipulations of the Tax Law.

2. Containing tax grade difference is applicable to the income from labor service remuneration with tax borne by the tax payer; not containing tax grade difference is applicable to the income from labor service remuneration on which tax is paid by others (units).


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