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中华人民共和国个人所得税法施行细则

作者:法律资料网 时间:2024-05-19 16:25:23  浏览:8969   来源:法律资料网
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中华人民共和国个人所得税法施行细则

财政部


中华人民共和国个人所得税法施行细则
财政部


(一九八0年十二月十日国务院批准)


第一条 本细则依据《中华人民共和国个人所得税法》(以下简称税法)第十四条的规定制定。
第二条 税法第一条所说的在中华人民共和国境内居住满一年的个人,是指一个纳税年度内在中国境内居住满三百六十五日的个人。在纳税年度内临时离境的,不扣减日数。
前项纳税年度指公历每年一月一日起至十二月三十一日止。
第三条 在中华人民共和国境内居住满一年,但未超过五年的个人,其从中国境外取得的所得,只就汇到中国的部分缴纳个人所得税;居住超过五年的个人,从第六年起,应当就从中国境外取得的全部所得纳税。
第四条 税法第二条所说的各项所得,其范围如下:
一、工资、薪金所得,是指个人在机关、团体、学校、企业、事业等单位从事工作的工资、薪金、奖金、年终加薪等所得。
前项奖金,不包括科学、技术、文化成果奖金。
二、劳务报酬所得,是指个人从事设计、安装、制图、医疗、法律、会计、咨询、讲学、新闻、广播、投稿、翻译、书画、雕刻、电影、戏剧、音乐、舞蹈、杂技、曲艺、体育、技术服务等项劳务的所得。
三、特许权使用费所得,是指提供、转让专利权、版权及专有技术使用权等项的所得。
四、利息、股息、红利所得,是指存款、贷款及各种债券的利息和投资的股息、红利所得。
五、财产租赁所得,是指出租房屋、机器设备、机动车船及其它财产的所得。
六、其它所得,是指上述各项所得以外,经中华人民共和国财政部确定征税的所得。
第五条 下列来源于中国境内的所得,不论支付地点是否在中国境内,都应当按照税法规定纳税:
一、个人在中国境内工作、提供劳务的所得。但在中国境内连续居住不超过九十日的个人,从中国境外雇主取得的报酬,免予征税。
二、个人从中国境内取得的股息、红利。但从中外合资经营企业、城乡合作组织分得的股息、红利,免予征税。
三、中华人民共和国各级政府机关派往国外工作人员取得的报酬。
四、个人从中国境内取得的特许权使用费、利息和出租中国境内财产的租金以及经中华人民共和国财政部确定征税的其它所得。
第六条 纳税义务人兼有税法第二条规定的各项应纳税所得,应当分别计算纳税。
第七条 纳税义务人取得的应纳税所得,如有实物或有价证券,应当按照取得时的市场价格折算金额。
第八条 税法第四条第一项所说的科学、技术、文化成果奖金,是指个人在科学、技术、文化方面有发明创造的成果,由中国政府或中外科技、文化等组织发给的奖金。
第九条 税法第四条第二项所说的在中国的国家银行、信用社储蓄存款的利息,包括人民币和外国货币储蓄存款所得的利息、国家银行委托其它银行代办储蓄存款的利息。
对个人在中国各地建设(投资)公司的投资,不分红利,其股息不高于国家银行、信用社储蓄存款利息的,也免予征税。
第十条 税法第四条第七项所说的各国政府驻华使馆、领事馆的外交官员薪金所得,是指各国驻华使馆外交官、领事官和其他享受外交官待遇人员的薪金所得。
各国驻华使、领馆内其他人员的薪金所得的免税,应当以该国对中国驻该国使、领馆内的其他人员给予同等待遇为限。
第十一条 不在中国境内居住的个人,从中国境内取得的劳务报酬所得、特许权使用费所得和财产租赁所得,应当就收入全额纳税。
第十二条 税法第五条所说的劳务报酬所得、特许权使用费所得、财产租赁所得的每次收入,是指只有一次性的收入或完成一件事物(务)的收入,以取得该项收入为一次;属于同一项目连续性的收入,不能划分次数的,可以对一个月内连续取得的收入,合并为一次。
第十三条 两个以上的个人共同取得同一所得项目的收入,按照税法规定需要减除费用的,可以对每个人分得的收入分别减除费用。
第十四条 扣缴义务人在支付各种应当纳税的款项时,必须按照税法规定代扣税款,按时缴库,并专项记载备查。
前项所说支付各种应当纳税的款项,包括现金支付、汇拨支付、转帐支付和以有价证券、实物支付时折算的金额。
第十五条 扣缴义务人和自行申报纳税人,应当按照税法规定期限报送纳税申报表。如遇特殊原因,不能按照规定期限报送时,应当在报送期限内提出申请,经当地税务机关批准,可以适当延长。
缴纳税款和报送纳税申报表期限的最后一日,如遇公休假日,可以顺延。
第十六条 在中国境内居住满一年的个人,从中国境外取得的所得,应当与中国境内应纳税所得分别计算纳税,并按税法第五条的规定分项减除费用,计算应纳税额。
纳税义务人在中国境外的所得,已在外国缴纳的所得税,可持纳税凭证在按照中国税法规定税率计算的应纳所得税额内申请抵免。
第十七条 个人所得为外国货币的,应当按照填开纳税凭证当日国家外汇管理总局公布的外汇牌价,折合成人民币缴纳税款。
第十八条 在中国负有纳税义务需要出境的个人,应当在未离开中国七日以前向当地税务机关缴清税款,方可办理出境手续。
第十九条 税务机关派员对扣缴义务人或自行申报纳税人的纳税情况进行检查时,应当出示证件,并负责保密。
第二十条 税法第十条规定付给扣缴义务人百分之一的手续费,应当由当地税务机关根据实际扣缴税款的金额,按月填开收入退还书发给扣缴义务人,向指定的银行办理退库手续。
第二十一条 扣缴义务人和自行申报纳税人违反税法第九条规定的,税务机关根据情节轻重,可处以五百元以下的罚金。
第二十二条 扣缴义务人和自行申报纳税人违反本细则第十四条和第十五条规定的,税务机关可处以五百元以下的罚金。
第二十三条 税务机关根据税法和本细则规定,处以罚金的案件,应当填发违章案件处理通知书。
第二十四条 扣缴义务人和自行申报纳税人按照税法第十三条的规定,提出申请复议的案件,税务机关应当在接到申请后三个月内作出处理决定。
第二十五条 个人所得税的纳税申报表和纳税凭证,由中华 人民共和国财政部税务总局统一印制。
第二十六条 本细则的解释权,属于中华人民共和国财政部。
第二十七条 本细则以《中华人民共和国个人所得税法》的公布施行日期为施行日期。



1980年12月14日
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第八届全国人民代表大会内务司法委员会主任委员、副主任委员、委员名单(19人)

全国人民代表大会常务委员会


第八届全国人民代表大会内务司法委员会主任委员、副主任委员、委员名单(19人)

(1993年3月29日第八届全国人民代表大会第一次会议通过)

主任委员
  孟连崑
副主任委员
  顾林昉   张克辉   彭清源   朱 光
委员
  于恩光   王晓光   有 林   刘友法   江 明
  阴法唐   李克强   杨衍银(女) 张云声   陈作霖
  陈培民   逄先知   黄玉章   崔乃夫




国务院批转国家出版局关于发布加强对外合作出版管理的暂行规定的报告的通知(附英文)

国务院


国务院批转国家出版局关于发布加强对外合作出版管理的暂行规定的报告的通知(附英文)
1981年10月12日,国务院

通知
现将国家出版局《关于发布加强对外合作出版管理的暂行规定的报告》和《加强对外合作出版管理的暂行规定》转发给你们,请参照执行.

国家出版局关于发布加强对外合作出版管理的暂行规定的报告
一九七九年以来,我国部分出版社开始同国外出版公司合作出版书刊.去年六月,国务院和中央宣传部批准国家出版局《关于加强同国外合作出版的报告》以后,对外合作出版业务有了新的发展.
目前,我国已有四十多家出版社同日本、南斯拉夫、美国、英国、法国、西德、意大利、瑞士、澳大利亚、新加坡等十二个国家和港澳地区的七十多家出版公司,签订了一百二十多项合同,计划合作出版书刊四百余种,主要形式是由我国出版社负责编辑,由外国出版社负责印刷发行.
书稿内容涉及中外语文工具书、教科书、科学技术、农业、医药、体育、美术、文物、旅游、烹调、轻工、建筑等方面.其中已经出版发行的书刊有二十余种.这批书刊,思想内容健康,表现形式活泼,装帧设计新颖,受到国外读者欢迎.
为了总结交流经验,加强对外合作出版工作的领导与管理,我们于一九八一年五月在成都召开了全国对外合作出版工作座谈会.
会议指出,两年来对外合作出版的发展和取得的成绩证明:开展对外合作出版,可以利用国外出版公司的印刷出版条件和发行渠道,在全世界出版发行我们编写的书刊,加强对外宣传和文化交流,扩大我国的影响;同时可以保护我国部分作品的版权和为国家增加外汇收入;也可以吸取
国外先进的出版、印刷、摄影技术和编辑工作经验,改进我国的出版工作.
会议认为,鉴于我们还缺乏经验,对外合作出版目前应当采取稳步前进的方针.各个出版社要统筹兼顾、全面规划,在为国内多出书、出好书的条件下,按照自己的出书方针与范围,逐步地开展对外合作出版工作.
为了适应对外合作出版的需要,会议要求有合作出版任务的出版社要注意选拔、培养熟悉出版业务的外语干部,在今后三、五年内,每个出版社应当配备三、五名外语干部,大的出版社还应多一些.
会议讨论并制订了《加强对外合作出版管理的暂行规定》,现送上,请一并审批.如认为可行,望批转全国执行.

加强对外合作出版管理的暂行规定
为了加强对外合作出版工作的领导和管理,特制订本规定.
一、对外合作出版,必须符合我国的外交政策和对外方针,有利于加强对外宣传和文化交流;不得有损于我主权和国家利益;并严格遵守国家有关保密的规定.
二、对外合作出版,应注意了解国际图书市场的情况,维护我国作者和出版者的权益,在平等互利的基础上,在经济上有所收益.
三、确定对外合作项目,要根据自己的条件与特点,符合本社的出书方针和出书范围.
四、对外合作出版项目,应经双方充分协商确定.合作书刊的编辑方针、书稿内容以及最后定稿,均须经我方同意.凡经我方审定的书稿,未经我方同意,对方不得擅自增删或作其他改动.合作出版介绍我国情况的摄影画册或其他书刊中选用的照片,一般应由我方提供,不宜采取由对方派人拍摄或双方合拍的方式.
五、合作出版供我国读者使用的外国编辑的书稿,应是我国所急需的,必要时应根据我国的情况对其内容进行增删或改编,在经济上尽量做到不用外汇支付对方应得的收益.
六、对外合作出版,只能由国家正式批准的出版社进行.任何非出版单位和个人,均不得同国外进行合作出版.未经原出版社同意,任何出版社不得同国外合作出版其他出版社出版的书刊.出版社拟同国外合作出版的书稿,应事先征得原作者或原编辑单位的同意.
七、出版社可以直接对外洽谈合作出版业务,也可以委托国家 批准的经营对外合作出版业务的专业公司或国外可靠的代理商进行.
八、同我进行合作出版的单位,应是对我友好并有可靠的信誉和资金,不要同情况不明的外商签订合同.
九、为了明确双方的权利和义务,每个合作项目都应签订有一定时限的合同.对于版权所有,一方转让或准许另一方使用的出版发行权和其他权利,支付报酬的数量、方式和时间,均应在合同中逐项加以规定.凡我方提供的书稿或图片,未经我方同意,对方不得转让版权,不得扩大使用权,不得扩大发行区域.
十、确定对外合作出版项目,应分别不同情况履行审批手续:
凡国内已公开出版的出版物,中央一级出版社由出版社自行决定,报上级主管部门备案,地方出版社报省、市、自治区出版局审批;
凡国内尚未出版的出版物,中央一级出版社报上级主管部门审批,地方出版社报省、市、自治区人民政府审批.内容涉及到全国的大型丛书,应事先征得国家出版局的同意;
凡涉及党和国家重大方针和外交政策的书稿,党和国家领导人的著作或传记,须经国家出版局会签后,报国务院或中央审批;
重要文物和其他珍品的摄影和使用,涉及国界线的地图的出版,应严格按照国家有关规定办理.
所有对外合作出版的送审报告、中外文合同(或协议书)、样本,均应报国家出版局备案.
十一、对于开展对外合作出版所必需的业务人员同国外的往来,主管部门应简化审批手续,提供方便,以利于合同的顺利执行.
十二、合作出版书刊,应按国内现行稿酬制度,分别情况向作者支付报酬;
首次出版的书稿,可按略高于国内稿酬标准支付报酬;
使用国内已出版过的书稿,亦可支付适当的报酬,一般不超过原基本稿酬的百分之六十;
使用外国人的作品,可按略高于国内作者稿酬支付.
上述报酬,均以人民币支付,个别确属特别情况必须支付外汇者,经上级主管部门批准后,在本单位所得外汇中支付.
十三、在对外合作出版工作中,各出版社之间要发扬社会主义协作风格,注意互通情报,对外协调一致,遇有分歧和矛盾,应内部协商或报上级机关协调解决.
十四、在对外交往中,要严格遵守外事纪律,维护民族尊严和国家声誉.

INTERIM PROVISIONS FOR STRENGTHENING THE ADMINISTRATION OF PUBLI-CATION IN CO-OPERATION WITH FOREIGN COUNTRIES

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM PROVISIONS FOR STRENGTHENING THE ADMINISTRATION OF PUBLI-
CATION IN CO-OPERATION WITH FOREIGN COUNTRIES
(Approved and promulgated by the State Council on Oct. 12, 1981)
These Provisions are formulated for the purpose of strengthening the
leadership over, and administration of, the work of publication in co-
operation with foreign countries.
1. Publication in co-operation with foreign countries shall conform to
China's foreign policy and principle and facilitate the strengthening of
China's publicity in and cultural exchanges with, foreign countries, shall
do no harm to China's sovereignty and national interests and shall be
strictly governed by the State provisions concerning the maintenance of
secrets.
2. In co-operation with foreign countries in publication, it is imperative
to study the situation of the international book market, safeguard the
rights and interests of China's authors and publishers and, on the basis
of equality and mutual benefits, achieve reasonable economic returns.
3. A publishing house shall determine its projects of co-operation with
foreign countries in the light of its own conditions and characteristics
and in conformity with its own publishing principle and scope of
publication.
4. Projects of publication in co-operation with foreign countries shall be
determined through full consultation between the two parties thereto. The
editing principle, the contents of the manuscript and the finalized
version thereof with respect to a book or journal to be jointly published
shall all be subject to the consent of the Chinese party. Without the
consent of the Chinese party, no part of the contents of a manuscript that
has been examined and finalized by the Chinese party may be supplemented,
deleted or otherwise altered by the other party. Pictures selected for use
in picture-albums or other books or journals to be jointly published for
the purpose of giving information about China shall in general be provided
by the Chinese party and it is unadvisable to have them taken by the other
party or jointly taken by both parties.
5. Manuscripts edited by a foreign country to be jointly published for use
by Chinese readers shall be those of which China is in urgent need and
shall, when necessary, be duly supplemented, deleted or re-edited in
accordance with the actual situation in China. Financially, every possible
means shall be tried to avoid making payment in foreign exchange for the
economic returns that the other party shall be entitled to.
6. Publication in co-operation with foreign countries shall only be
undertaken by the publishing houses that have been officially authorized
by the State. No non-publishing units or individuals may undertake
publication in co-operation with foreign countries. Without the
permission of the original publishing houses, no publishing houses may co-
operate with foreign parties in publishing books or journals published by
other publishing houses. A publishing house that intends to co-operate
with a foreign party in publishing a manuscript shall solicit in advance
the permission of the author or the original editing unit.
7. A publishing house may negotiate co-operative publication business
directly with a foreign party or may entrust a specialized company that
has been authorized by the State to handle co-operative publication
business with foreign countries or entrust a reliable foreign agency with
the negotiation.
8. Foreign units that are to co-operate with China in publication business
shall be those which are friendly to China and have reliable credit and
financial resources. It is imperative not to sign contracts with foreign
businessmen whose standing is not clear.
9. In order to specify the rights and obligations of both parties, a
contract prescribing a time limit shall be signed. As to the ownership of
the copyright, the transfer by one party to the other the right of
publication and distribution and other rights or the permission by one
party to the other of the use of these rights, as well as the amount of
remuneration, the mode and time of payment thereof shall be stipulated
item by item in the contract. With respect to manuscripts and pictures
that are provided by the Chinese party, without the consent of the Chinese
party, the other party may not transfer the copyright, or extend the use
thereof, or extend the areas where they shall be distributed.
10. In determining projects of co-operative publication with foreign
countries, the following formalities of examination and approval shall,
depending on the different circumstances, be carried out respectively:
With respect to publications that have been published domestically,
publishing houses at the central level may make their own decisions and
report the projects to the higher competent authority for the record,
whereas publishing houses in the localities shall submit their project
proposals to the publication bureaus of the provinces, municipalities
directly under the Central Government or autonomous regions for
examination and approval.
With respect to publications that have not come off the press
domestically, publishing houses at the central level shall submit their
project proposals to the higher competent authority for examination and
approval, and publishing houses in the localities shall submit their
project proposals to the people's governments of the provinces,
municipalities directly under the Central Government or autonomous regions
for examination and approval. With respect to a project of co-operative
publication of full-length book series whose contents have a nation-wide
bearing, consent of the State Bureau of Publication shall have to be
solicited in advance.
With respect to manuscripts whose contents involve the major principles of
the Party and the State and China's foreign policy and to works by, or
biographies of, the leaders of the Party and the State, the project
proposals shall, after being counter-signed by the State Bureau of
Publication, be submitted to the State Council for examination and
approval.
The taking of photographs of important cultural relics and other rare,
precious objects and the use of such photographs, and the publication of
maps that involve boundary lines of China shall be handled in strict
accordance with the pertinent provisions of the State.
With respect to a publication project of co-operation with a foreign
party, the report submitted requesting the examination and approval of the
project proposal, copies of the contract (or agreement) both in Chinese
and in the foreign language concerned and the sample version of the item
to be published shall be submitted to the State Bureau of Publication for
the record.
11. With respect to trips abroad and back to China by professional
personnel needed in effecting publication in co-operation with foreign
countries, the competent departments shall simplify the examining and
approving formalities and provide convenience so as to facilitate the
smooth implementation of the contract.
12. For books and journals published cooperatively, remuneration shall be
paid to the authors on the merits of each case and in accordance with the
existing domestic system of remuneration.
For manuscripts that are published for the first time, the remuneration
may be slightly higher than the domestic rates.
If a manuscript that has been published domestically is used, appropriate
fees may as well be paid, which shall in general not exceed 60 percent of
the original remuneration. If works of foreign authors are used, the
remuneration may be slightly higher than that which would be paid to
domestic authors.
The aforesaid remunerations shall be paid in Renminbi. The few really
special cases that require payment in foreign exchange, the payment shall,
upon approval by the higher competent departments, be made out of the
foreign exchange that the units concerned have obtained.
13. In the work of publication in co-operation with foreign countries, it
is imperative for various publishing houses to display the socialist style
of co-operation among themselves, keep each other well informed, and work
in co-ordination when dealing with foreign countries. Differences and
contradictions, should they arise, shall be settled through consultations
among themselves or mediation by higher authorities.
14. In dealings with foreign countries, it is imperative to strictly abide
by the disciplines related to foreign affairs and uphold our national
dignity and state prestige.



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