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	NOTICE OF THE MINISTRY OF FINANCE, THE STATE ADMINISTRATION OF TAXATION ON SOME ISSUES CONCERNING THE INDIVIDUAL INCOME TAX IN THE PILOT AREAS OF RURAL TAX REFORM

	(No. 30 (2004) of the Ministry of Finance, State Administration of Taxation promulgated on January 17, 2004 and have come into force as of January 1, 2004)


SUBJECT : INDIVIDUAL INCOME TAX; RURAL TAX REFORM
ISSUING DEPARTMENT : THE MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 01/17/2004
IMPLEMENT DATE : 01/01/2004
LENGTH : 234 words
TEXT :

In order to carry out the spirit of the rural work meeting of the Central Committee of the Communist Party of China (CCCPC) and the Opinions about Several Policies on Increasing Incomes of Farmers (No. 1 (2004) issued by CCCPC), to actually ease the burden of farmers, to give an impetus to the work of rural tax reform, and upon discussion, we hereby notify you of the following policies on the individual tax after canceling the special agricultural product tax and exempting the farmers from agricultural tax during the period of pilot rural tax reform:

1. During the period of pilot rural tax reform and after canceling the special agricultural product tax, deducting or exempting the agricultural tax, the incomes of individuals or individual commercial and industrial households engaging in the plantation, aquiculture, animal husbandry and fishing industries shall be exempted from individual income tax temporarily, if the operating items fall within the taxation scope of the agricultural tax (including the special agricultural product tax).

2. All places shall carefully implement the relevant provisions of the present Notice, widely publicize the tax collection policies of the state, actually ease the burden of farmers, increase the incomes of farmers and give strong support to the rural tax reform.

3. The present Notice shall be implemented as of January 1, 2004. Where any former provisions are contradictory to the present Notice, the latter shall be followed.