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According to the provisions of the Individual Income Tax Law as newly amended and the regulation on the Implementation thereof as well as the requirements of the State Council for intensifying the collection of taxes according to law and for the purpose of unifying the tax system, regulating the tax base, stopping up loopholes in taxation and guaranteeing the sound implementation of the Individual Income Tax Law, the Ministry of Finance and the State Administration of Taxation have decided to straighten out the items for tax reduction or exemption or non-taxation as well as the relevant standards regarding the individual income tax, and hereby notify the relevant issues as follows: 1. The finance and taxation authorities of all regions shall, after receiving the present Circular, attach great attention to it and make delicate deployments, carry out the straightening-out in strict accordance with the relevant requirements and report the situation in an authentic manner. 2. The scope subject to straightening-out and report shall be the items for tax deduction or exemption or non-taxation as well as relevant standards. The contents subject to straightening-out and report shall be filled in Attachment I or II for Chinese citizens and foreigners respectively. 3. In the process of straightening-out, a region may neither unlawfully enlarge the scope where the item for tax deduction or exemption or non-taxation is applied or elevate any relevant standard nor bind up all the items for tax deduction or exemption or non-taxation and apply it to those taxpayers whose incomes come from wages and salaries in fixed amounts. Where any region violates the Individual Income Tax Law or any provision as uniformly prescribed by the state by overstepping its power to set down any item for tax deduction or exemption or non-taxation or unlawfully elevating any standard for tax deduction before the present Circular takes effect, it shall be uniformly handled according to document No. 183 [2005] of the Ministry of Finance. 4. The straightening-out process shall be reported to the Taxation Reform Department of the Ministry of Finance and the Income Tax Department of the State Administration of Taxation. Contact person: Taxation Reform Department of the Ministry of Finance, Ma Jing Telephone: 010-68552571 E-mail: jing.ma@mof.gov.cn Income Tax Department of the State Administration of Taxation, Yao Yuan Telephone: 010-63417876 E-mail: yy@chinatax.gov.cn Attachments: 1. Form on Straightening Out the Items for Tax Deduction or Exemption or Non-taxation and Relevant Standards (for Chinese Citizens) 2. Form on Straightening out the Items for Tax Deduction or Exemption or Non-taxation and Relevant Standards (for Foreigners) Attachment 1: FORM ON STRAIGHTENING OUT THE ITEMS FOR TAX DEDUCTION OR EXEMPTION OR NON-TAXATION AND RELEVANT STANDARDS (FOR CHINESE CITIZENS) Amount unit: yuan No.1 Item: One-child subsidies Scope: Actual Amount of Tax Exemption or Deduction: No.2 Item: The balance of subsidies and allowances not included in thetotal amount of basic wage for implementing the public functionary wage system and non-staplefood subsidies for family members Scope: Actual Amount of Tax Exemption or Deduction: No.3 Item: Nursery subsidies Scope: Actual Amount of Tax Exemption or Deduction: No.4 Item: Travel expense allowances Scope: Actual Amount of Tax Exemption or Deduction: No.5 Item: Subsidies for missing the meal Scope: Actual Amount of Tax Exemption or Deduction: No.6 Item: Subsidies for Public Service Vehicles Scope: Actual Amount of Tax Exemption or Deduction: No.7 Item: Subsidies for Communication Scope: Actual Amount of Tax Exemption or Deduction: No.8 Item: Others Scope: Actual Amount of Tax Exemption or Deduction: Note: Line 8 shall be filled in an item-by-item manner Attachment 2: FORM ON STRAIGHTENING OUT THE ITEMS FOR TAX DEDUCTION OR EXEMPTION OR NON-TAXATION AND RELEVANT STANDARDS (FOR FOREIGNERS) Amount unit: yuan No.1 Item: Subsidies for domestic and overseas business trips Scope: Actual Amount of Tax Exemption or Deduction: No.2 Item: Expenses for family visits Scope: Actual Amount of Tax Exemption or Deduction: No.3 Item: Expenses for language training Scope: Actual Amount of Tax Exemption or Deduction: No.4 Item: Subsidies for children's education Scope: Actual Amount of Tax Exemption or Deduction: No.5 Item: Expenses for Housekeeping (House maintenance) Scope: Actual Amount of Tax Exemption or Deduction: No.6 Item: Subsidies for losses from the sale of houses or automobiles Scope: Actual Amount of Tax Exemption or Deduction: No.7 Item: Subsidies for settlement in motherland upon expiration of service terms abroad Scope: Actual Amount of Tax Exemption or Deduction: No.8 Item: Wage for advance quitting of job Scope: Actual Amount of Tax Exemption or Deduction: No.9 Item: Personal life insurance Scope: Actual Amount of Tax Exemption or Deduction: No.10 Item: Subsidies and allowances for foreign-aid experts Scope: Actual Amount of Tax Exemption or Deduction: No.11 Item: Premiums of overseas insurance Scope: Actual Amount of Tax Exemption or Deduction: No.12 Item: By non-cash means or by means of having the actual amount reimbursed (i) Lodging subsidies Scope: Actual Amount of Tax Exemption or Deduction: (ii) Boarding subsidies Scope: Actual Amount of Tax Exemption or Deduction: (iii) Moving subsidies Scope: Actual Amount of Tax Exemption or Deduction: (iv) Laundering subsidies Scope: Actual Amount of Tax Exemption or Deduction: No.13 Item: Others Scope: Actual Amount of Tax Exemption or Deduction: |
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