国家税务总局关于个人所得税有关政策衔接问题的通知(附英文)

(关得附税策策政的总总总关总于通策个政务得(文知接税问英通【章名】 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：

为了贯彻落实好个人所得税法及其实施条例的有关规定，经研究，现对实施个人所得税法后，与原个人收入调节税、城乡个体工商业户所得税的一些政策衔接问题明确如下：

一、对于按照国发〔１９９３〕７９号《国务院关于机关和事业单位工作人员工资制度改革问题的通知》精神，实行工资制度改革，于１９９４年补发的工资，应区别不同情况征税。属于补发１９９３年第四季度各月的工资，应与原发工资合并计征个人收入调节税；属于１９９４年的工资，应按个人所得税法及其实施条例的有关规定征收个人所得税，其中未纳入工资总额的原补贴、津贴差额部分，暂免征收个人所得税。

二、个人于１９９４年１月１日后取得属于以前年度的应税所得，应按该所得所属期限适用的税收法律、法规计征税款。

三、对于查出的属于１９９４年以前年度的应税所得，应按其所属时期的适用税收法律、法规补征税款和进行处理。

四、对属于按查账征收办法征收所得税的个体工商户，其１９９３年度应纳的所得税，应按照城乡个体工商户所得税暂行条例的有关规定进行汇算清缴。

五、对于私营企业１９９３年及以前年度未分配的税后利润，应在１９９３年度所得税汇算清缴结束前，按有关规定进行分配，并计征个人收入调节税。仍不进行分配的，其未分配利润的５０％视同用于个人消费，并按４０％的税率计征个人收入调节税。

六、１９９３年１２月３１日以前国家统一税收政策已明确规定免征个人收入调节税的债券，在１９９４年１月１日以后支付的利息，免征个人所得税。

特此通知，请遵照执行。

【名称】 CIRCULAR ON QUESTIONS CONCERNING LINKS OF POLICIES ON INDIVIDUALINCOME TAX

【题注】 (State Administration of Taxation: 8 March 1994 Coded Guo Shui Fa[1994] No. 045)

【章名】 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:

In order to properly implement the relevant stipulations of the

Individual Income Tax Law and Regulations on Its Implementation, after

study, we hereby clarify some questions concerning the links of policies

on the original individual income regulatory tax and the income tax of

urban and rural individual industrial and commercial units as follows:

I. With regard to the back pay given for 1994 due to reform of the

wage system conducted in the spirit of the Circular of the State Council

on Questions Concerning Reform of the Wage System for Personnel of

Organizations and Institutions Coded Guo Fa [1993] No. 79, tax shall be

levied in light of different circumstances. the back pay given for various

months of the fourth quarter of 1993 shall be merged with the originally

issued wages on which individual income regulatory tax is calculated and

levied; for wages belonging to 1994, individual income tax shall be levied

in accordance with relevant stipulations of the Individual Income Tax Law

and Regulations for Its Implementation, individual income tax is

temporarily exempt from the differences of the original subsidies and

allowances which have not been incorporated into the total amount of

wages.

II. For the taxable income earned by an individual after January 1,

1994 but belonging to previous years, tax shall be calculated and levied

in accordance with the applicable tax laws and regulations in the period

during which the income is earned.

III. With regard to taxable income ferreted out as belonging to years

before 1994, the overdue tax shall be levied and dealt with in accordance

with the applicable tax laws and regulations of the period to which the

taxable income belongs.

IV. With regard to individual industrial and commercial units whose

income tax is levied in light of the method of auditing account, a final

settlement shall be made in accordance with relevant stipulations of the

Provisional Regulations for Income Tax on Urban and Rural Individual

Industrial and Commercial Units in regard to their payable income tax for

1993.

V. For the post-tax profits earned by private enterprises in 1993 and

the previous years which have not yet been distributed, distribution shall

be conducted in accordance with relevant stipulations before the end of a

final settlement of the income tax for 1993, and individual income

regulatory tax shall be calculated and levied. If distribution is still

not conducted, 50 percent of the undistributed profits shall be regarded

as money of personal consumption and individual income regulatory tax

shall be calculated and levied at a 40 percent tax rate.

VI. For bonds from which individual income regulatory tax is exempt

as clearly set in unified state tax policies before December 31, 1993,

individual income is exempt from the interest which was paid after January

1, 1994.

The circular is hereby specially issued, please put it into practice.