交通档案管理办法
交通部 国家档案局
交通档案管理办法
1992年1月9日，交通部、国家档案局
第一章 总 则
第一条 为加强交通系统档案管理，提高档案管理现代化水平，更好地为交通事业服务，根据《中华人民共和国档案法》（以下简称《档案法》）和《中华人民共和国档案法实施办法》（以下简称《档案法实施办法》）及党和国家有关档案工作的规定，结合交通工作特点，制定本办法。
第二条 交通档案是指交通行政、企业、事业、社团组织（以下简称各单位）及个人，在其工作、生产、经营、建设和科学研究等活动中直接形成的，对本单位和社会有保存价值以备查考利用的各种文字、图表、声像等不同形式的历史记录。
第三条 交通系统各单位所形成的档案均应由各单位档案部门实行集中统一管理，不得由各承办部门和个人分散保存。
第四条 各单位应加强对档案工作的领导，要有一位领导人分管此项工作。有科技档案的单位，还应指定一位总工程师或技术负责人兼管此项工作。各单位应将档案工作列入本单位总体发展规则，纳入企业管理、生产建设、科学研究和技术管理的规章制度中，纳入各级领导人的岗位职责和工作人员的岗位责任制中。
第二章 档案管理体制 机构 任务
第五条 遵照国家档案工作实行统一管理、分级负责的原则，在国家档案行政管理部门的“统筹规划，组织协调，统一制度，监督和指导”下，交通部档案部门对直属一级行政、企业、事业单位的档案工作实行业务领导；双重领导交通单位的档案工作，既要执行交通行业档案管理的制度、规范、标准，又要接受所在地区档案行政管理部门的业务指导与监督；各省、自治区、直辖市及计划单列市交通厅（局、委、办）的科技档案工作，要执行交通行业的科技档案管理制度、规范、标准；交通部直属一级行政、企业、事业单位的档案业务同时受所在地区档案行政管理机关的监督和指导。
各交通行政、企业、事业单位档案部门，对其所属单位的档案工作实行业务领导。
第六条 交通部档案管理部门的主要任务是：
一、贯彻执行党和国家关于档案工作的方针、政策和法律、法规，结合交通档案工作特点制定交通系统档案工作的规章制度；
二、制定交通档案工作的发展规划，并组织实施；
三、对交通系统的档案工作进行业务指导、监督和检查；
四、负责交通部机关的档案工作。对部机关各单位的立卷归档工作进行业务指导，集中统一管理部机关的档案，按规定向有关档案馆移交档案，为部机关和交通系统提供档案服务；
五、指导、协调交通专业档案协作组的活动，总结交流档案工作经验，组织并指导交通档案专业学术理论探讨、研究；
六、负责组织交通系统档案干部的业务培训工作；
七、组织学习、研究和推广档案管理工作的新技术、新方法和先进经验；
八、参加国家重点交通建设工程项目竣工和重要设备开箱的文件材料验收工作；
九、制定交通系统档案进馆范围的规定，并对交通档案馆的业务工作进行指导。
第七条 交通部所属各单位应设立与本单位档案工作相适应的档案管理机构（档案管理处、科、室）。
档案管理处（科、室）的主要任务是：
一、贯彻执行党和国家档案工作的方针、政策、法律、法规，制定本单位档案管理规章制度、实施细则；
二、对所属单位的档案工作进行业务领导、指导和监督、检查；
三、负责对本单位文件材料形成部门的立卷工作进行指导，集中统一管理本单位的档案；
四、编制检索工具和汇编文件资料，积极开展档案利用工作；
五、会同本单位有关业务部门对已超过保管期限的档案进行鉴定；
六、学习、研究和采用新技术，推行档案管理的现代化；
七、参加工程竣工、科研成果评审鉴定和设备、仪器开箱的文件材料验收工作；
八、负责培训档案干部，提高专业理论及业务水平，交流档案工作经验；
九、根据需要兼管资料工作，对资料实行集中统一管理；
十、根据交通部档案进馆范围的规定，向交通部档案馆移交永久保管的档案；
十一、组织完成上级档案部门交办的档案业务工作。
第三章 档案干部的条件与职责
第八条 档案干部必须坚持四项基本原则，认真执行党和国家的方针政策；事业心强，钻研档案专业理论知识，熟悉交通业务和本单位主管的业务范围；忠于职守，遵守纪律、身体健康，具有中专以上文化水平和一定专业知识。负责管理党组织档案的工作人员必须是共产党员，符合机要人员条件。档案管理处、科、室、馆的负责人，还应具有馆员（或者相当馆员）以上专业技术职务的人员担任。
档案干部应相对稳定。对有中级以上技术职务的档案干部的调离，应征求上级档案管理部门的意见。
各单位在考核档案干部的时候，应根据本办法第九条的有关规定和档案工作的特点，考核其档案专业的理论水平和业务能力。并保证档案干部与其他专业干部一样，进行正常的专业技术职务的评定和晋升。
第九条 档案人员的职责：
一、认真贯彻执行档案工作的各项规章制度，掌握档案管理现代化技术；
二、指导文书立卷人员和专业技术人员做好文件材料的收集、立卷归档工作，提高案卷质量；
三、做好档案的收集、整理、鉴定和登记、统计等基础工作，熟悉所保管的档案情况；
四、保护档案的安全，做好防护工作；
五、开展档案业务指导工作，并采取各种有力措施，检查督促所属单位做好档案工作；
六、做好档案利用服务工作，编制多种检索工具，迅速准确地查调档案，汇编档案资料；
七、遵守保密制度。未经批准，不得利用职权擅自扩大档案的利用范围，不得泄露档案的机密内容，确保档案机密的安全。
第四章 档案的接收
第十条 各单位应建立、健全文件材料的立卷归档制度。凡本单位各项活动中形成的具有保存价值的文件材料，均由文书部门或业务部门进行整理、立卷，并定期向档案部门归档。
第十一条 档案部门接收的档案，应符合交通部发布的有关案卷质量标准的规定和要求。
第十二条 文书档案一般应在第二年上半年向档案部门归档；科技档案按工程项目、产品、课题分阶段或全部竣工验收后两月内向档案部门归档；声像档案一般在年终向档案部门归档，会议形成的声像档案，在会议结束两个月内由会议主办单位负责归档。交接双方应对档案进行检查、清点、核对，并履行签字手续。
第十三条 有档案馆的，声像档案由档案馆迳向声像档案的形成单位接收；没有档案馆的，由档案部门接收。
第五章 档案的管理
第十四条 各单位应积极采用先进技术，逐步实现档案管理现代化。各单位的档案，应作为一个档案全宗进行整理和保管。
一个全宗内的文书档案按年度、机构、问题排列。
科技档案应按交通部颁发的《交通部科学技术档案分类编号办法》进行分类、整理，按照规定编制科学技术档案总目录和科学技术档案分类目录。
第十五条 各单位档案部门应建立本单位的全宗卷，把有关一个全宗历史情况的文件集中立卷保管。
第十六条 案卷分别按永久、长期和短期三种保管期限进行系统排列。
案卷目录应编号排列，专柜保存。并随时填写交通档案案卷目录登记簿。
第十七条 各单位应有专门的库房保管档案，绘制库藏档案存放示意图，配置必要的设备，认真做好防盗、防火、防光、防潮、防尘、防污染、防有害生物等“七防”工作。坚持库房检查制度和库房温湿度记录制度，注意调节和控制库房的温湿度，确保档案的安全。
第十八条 档案库房（含胶片库、磁带库）的温度应控制在14摄氏度——24摄氏度，有调节设备的库房温度日变化幅度不得超过正负2摄氏度；相对湿度应控制在45％—60％，配有调节设备的库房湿度日变化幅度不得超过正负5％。保存母片的胶片库温度应控制在13摄氏度——15摄氏度，相对湿度应控制在35％—45％。
第十九条 声像档案管理人员，应着工作服、带洁净手套操作，防止汗渍、细菌等有害物污染档案。
第二十条 档案部门应建立定期检查库存档案和设备制度，并做检查记录。对破损和字迹模糊或变质的档案，应及时修补或复制；对库存档案发现可疑情况或者发生意外事故，应及时进行检查，并将检查的结果立即向单位领导报告。
第二十一条 档案部门应该建立收入、移出档案总登记簿，及时把收入和移出的档案分别进行登记。按照要求，准确编制交通档案工作基本情况统计年报表，于次年一月底报送交通部档案处。
第二十二条 档案部门应按档案的保管期限，定期用直接鉴定法对档案进行鉴定。文书档案的鉴定工作应在单位负责人或机关办公厅（室）主任的领导下，由档案部门和有关业务部门组成鉴定小组共同进行。科技档案的鉴定工作，要在总工程师或科学技术负责人的领导下，由档案人员和科技人员共同进行。
第二十三条 鉴定工作结束后，应由档案部门提出档案鉴定工作报告，编写档案销毁清册，经本单位领导人签字批准后，方予销毁，并报上级档案部门备案。销毁档案时，应指定两人监销，监销人应在档案销毁清册上签字。未经鉴定和批准，不得销毁任何档案。
第二十四条 档案保管人员调动工作时，应在离职前办好档案的交接手续。
第六章 档案的利用与公布
第二十五条 积极开展档案利用工作。编制多种切实可行的检索工具，并视具体情况进行档案著录工作。经常主动了解各部门的需要，开展档案的编研工作，为行政管理、生产建设、经营管理和科研教育等提供档案服务。
汇编的档案资料如需印发或出版，应经本单位领导批准，并报主管部门备案。
第二十六条 各单位档案部门应设立档案阅览室，健全档案借阅和复制、复印制度。本单位工作人员，因工作需要借用本单位的档案时，应填写借用档案证明单，复印档案需填写复印档案报批表、案卷复制目录，经本单位处、科、室负责人签批后借用。借阅声像档案须经档案部门批准并征得声像档案形成部门同意，方可借阅。声像档案原声带、母片严禁外借。档案部门出借档案时，必须严格履行登记手续，在借用档案登记簿上登记，并当面点交清楚。归还时要严格检查，防止受损和污染的档案入库，并在借用档案登记簿上注销。
借用党务工作档案时，应由党员干部借用，并履行党委有关部门负责人签字批准手续。借用党组、党委文件和会议记录、纪要等档案时，应经党组（委）书记批准，并一律不准借走，只能在档案阅览室查阅。
第二十七条 部属各单位相互借用或部外单位借用本单位一般档案时，必须持有单位的介绍信（介绍信中应说明借用档案人员的政治面貌，借用的范围和用途），经档案部门同意后方可借阅。重要的档案应经办公厅（室）主任或单位负责人批准，并一律不能借出档案部门。
第二十八条 声像档案实行两套制，以复制件提供利用。借出的声像档案不得在有磁场和不洁的环境中保存，不得转借他人或擅自复制。归还时必须保证声像档案完整无损。
第二十九条 档案从库房调出时，档案人员及时填写案卷代理卡放置于原案卷位置。档案归还时，将代理卡放入案卷内，以备下次调卷使用。
第三十条 凡根据档案材料缩微、抄录、复制、复印的材料，经档案部门核对无误后，加盖档案部门“档案材料证明专用章”。
第三十一条 本单位工作人员借用本单位档案的期限：文书档案一般为十五天，科技档案一般为一个月，声像档案借阅期一般为七天。若因特殊情况需延长借期，应到档案部门办理续借手续。
借用档案的人员，因公出差、休假、探亲、调动工作和离休、退休时，应即将所借档案归还。
第三十二条 因借用档案解决重大问题，并产生较大的经济效益和社会效益的，应填写档案利用效果登记表。
第三十三条 借用档案的人员，对所借档案要负安全、保密之责，不得损毁、丢失和抽取、拆散，不得自行转借、翻印、擅自带出机关，严禁在文件上涂改和作任何文字标记。
第三十四条 交通系统各档案馆保管的档案向社会开放和公布，按照《档案法实施办法》和有关规定，制定开放档案实施细则，报请主管部门批准后实施。
档案馆应当加强对档案的研究整理，经上级主管部门和保密机构批准，有计划地出版档案材料，在指定范围内发行。
第三十五条 遵守《中华人民共和国保守国家秘密法》，认真贯彻执行国家、交通部的保密法规，做好保密工作。档案部门在收到保密委员会和有关部门关于档案解密的通知后，应及时调整密级。
第七章 进馆与移交
第三十六条 各单位永久保存的档案，在档案部门保存十五年后，连同“案卷目录”（一式三份），向交通部档案馆移交。
第三十七条 凡合并、撤销机构的全部档案根据国家有关规定，必须将本机构全部档案进行认真整理，不得分散，并按下列办法进行处理：
一、撤销机构的档案，应向档案馆进行移交或交由主管机关代管；
二、撤销机构的业务划归几个单位或部门的，原机构的档案材料不得分散，可由其中一个单位代管或向档案馆移交；
三、一个机关并入另一个机关或几个机关合并为一个新的机关，其档案材料应移交合并后的机关代管或向档案馆移交；
四、一个机关内一部分业务或者一个部门划给另一个机关接收，其档案材料不得带入接收机关，如果接收机关需要利用，可以借阅或复制；
五、机关撤销或者合并时，没有处理完毕的文件材料，可以移交给新的机关继续处理，并作为新的机关的档案加以保存；
六、一个机关改变隶属关系，在其工作活动中形成的全部档案仍属原来的全宗，实行集中统一管理；
七、各种临时工作机构撤销时，其档案应向主管机关或档案馆移交。
第八章 奖励与处罚
第三十八条 凡是有《档案法实施办法》第五章第二十七条规定所列事迹之一的，有关单位应当给予表彰和奖励。
第三十九条 对于违反《档案法》和本办法相应有关条款的行为，应按照《档案法实施办法》第五章有关规定予以处罚。
第九章 附 则
第四十条 本办法自一九九二年一月九日起施行。各单位应根据本办法，结合本单位的实际情况，制定实施细则，并报部备案。交通部一九八○年十一月五日（80）交办字2343号文颁发的《交通部文书档案管理办法》和一九八○年十一月十二日（80）交办字2414号文颁发的《交通部科学技术档案管理办法》同时废止。
中华人民共和国个人所得税法实施条例(附英文)
国务院
中华人民共和国个人所得税法实施条例(附英文)
1994年1月28日，国务院
第一条 根据《中华人民共和国个人所得税法》(以下简称税法)的规定，制定本条例。
第二条 税法第一条第一款所说的在中国境内有住所的个人，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。
第三条 税法第一条第一款所说的在境内居住满一年，是指在一个纳税年度中在中国境内居住365日。临时离境的，不扣减日数。
前款所说的临时离境，是指在一个纳税年度中一次不超过30日或者多次累计不超过90日的离境。
第四条 税法第一条第一款、第二款所说的从中国境内取得的所得，是指来源于中国境内的所得；所说的从中国境外取得的所得，是指来源于中国境外的所得。
第五条 下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得：
(一)因任职、受雇、履约等而在中国境内提供劳务取得的所得；
(二)将财产出租给承租人在中国境内使用而取得的所得；
(三)转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得；
(四)许可各种特许权在中国境内使用而取得的所得；
(五)从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
第六条 在中国境内无住所，但是居住一年以上五年以下的个人，其来源于中国境外的所得，经主管税务机关批准，可以只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税；居住超过五年的个人，从第六年起，应当就其来源于中国境外的全部所得缴纳个人所得税。
第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。
第八条 税法第二条所说的各项个人所得的范围：
(一)工资、薪金所得，是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。
(二)个体工商户的生产、经营所得，是指：
1.个体工商户从事工业、手工业、建筑业、交通运输业、商业、饮食业、服务业、修理业以及其他行业生产、经营取得的所得；
2.个人经政府有关部门批准，取得执照，从事办学、医疗、咨询以及其他有偿服务活动取得的所得；
3.其他个人从事个体工商业生产、经营取得的所得；
4.上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。
(三)对企事业单位的承包经营、承租经营所得，是指个人承包经营、承租经营以及转包、转租取得的所得，包括个人按月或者按次取得的工资、薪金性质的所得。
(四)劳务报酬所得，是指个人从事设计、装璜、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。
(五)稿酬所得，是指个人因其作品以图书、报刊形式出版、发表而取得的所得。
(六)特许权使用费所得，是指个人提供专利权、商标权、著作权、非专利技术以及其他特许权的使用权取得的所得；提供著作权的使用权取得的所得，不包括稿酬所得。
(七)利息、股息、红利所得，是指个人拥有债权、股权而取得的利息、股息、红利所得。
(八)财产租赁所得，是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
(九)财产转让所得，是指个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
(十)偶然所得，是指个人得奖、中奖、中彩以及其他偶然性质的所得。
个人取得的所得，难以界定应纳税所得项目的，由主管税务机关确定。
第九条 对股票转让所得征收个人所得税的办法，由财政部另行制定，报国务院批准施行。
第十条 个人取得的应纳税所得，包括现金、实物和有价证券。所得为实物的，应当按照取得的凭证上所注明的价格计算应纳税所得额；无凭证的实物或者凭证上所注明的价格明显偏低的，由主管税务机关参照当地的市场价格核定应纳税所得额。所得为有价证券的，由主管税务机关根据票面价格和市场价格核定应纳税所得额。
第十一条 税法第三条第四项所说的劳务报酬所得一次收入畸高，是指个人一次取得劳务报酬，其应纳税所得额超过20000元。
对前款应纳税所得额超过20000元至50000元的部分，依照税法规定计算应纳税额后再按照应纳税额加征五成；超过50000元的部分，加征十成。
第十二条 税法第四条第二项所说的国债利息，是指个人持有中华人民共和国财政部发行的债券而取得的利息所得；所说的国家发行的金融债券利息，是指个人持有经国务院批准发行的金融债券而取得的利息所得。
第十三条 税法第四条第三项所说的按照国家统一规定发给的补贴、津贴，是指按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴。
第十四条 税法第四条第四项所说的福利费，是指根据国家有关规定，从企业、事业单位、国家机关、社会团体提留的福利费或者工会经费中支付给个人的生活补助费；所说的救济金，是指国家民政部门支付给个人的生活困难补助费。
第十五条 税法第四条第八项所说的依照我国法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得，是指依照《中华人民共和国外交特权与豁免条例》和《中华人民共和国领事特权与豁免条例》规定免税的所得。
第十六条 税法第五条所说的减征个人所得税，其减征的幅度和期限由省、自治区、直辖市人民政府规定。
第十七条 税法第六条第一款第二项所说的成本、费用，是指纳税义务人从事生产、经营所发生的各项直接支出和分配计入成本的间接费用以及销售费用、管理费用、财务费用；所说的损失，是指纳税义务人在生产、经营过程中发生的各项营业外支出。
从事生产、经营的纳税义务人未提供完整、准确的纳税资料，不能正确计算应纳税所得额的，由主管税务机关核定其应纳税所得额。
第十八条 税法第六条第一款第三项所说的每一纳税年度的收入总额，是指纳税义务人按照承包经营、承租经营合同规定分得的经营利润和工资、薪金性质的所得；所说的减除必要费用，是指按月减除800元。
第十九条 税法第六条第一款第五项所说的财产原值，是指：
(一)有价证券，为买入价以及买入时按照规定交纳的有关费用；
(二)建筑物，为建造费或者购进价格以及其他有关费用；
(三)土地使用权，为取得土地使用权所支付的金额、开发土地的费用以及其他有关费用；
(四)机器设备、车船，为购进价格、运输费、安装费以及其他有关费用；
(五)其他财产，参照以上方法确定。
纳税义务人未提供完整、准确的财产原值凭证，不能正确计算财产原值的，由主管税务机关核定其财产原值。
第二十条 税法第六条第一款第五项所说的合理费用，是指卖出财产时按照规定支付的有关费用。
第二十一条 税法第六条第一款第四项、第六项所说的每次收入，是指：
(一)劳务报酬所得，属于一次性收入的，以取得该项收入为一次；属于同一项目连续性收入的，以一个月内取得的收入为一次。
(二)稿酬所得，以每次出版、发表取得的收入为一次。
(三)特许权使用费所得，以一项特许权的一次许可使用所取得的收入为一次。
(四)财产租赁所得，以一个月内取得的收入为一次。
(五)利息、股息、红利所得，以支付利息、股息、红利时取得的收入为一次。
(六)偶然所得，以每次取得该项收入为一次。
第二十二条 财产转让所得，按照一次转让财产的收入额减除财产原值和合理费用后的余额，计算纳税。
第二十三条 二个或者二个以上的个人共同取得同一项目收入的，应当对每个人取得的收入分别按照税法规定减除费用后计算纳税。
第二十四条 税法第六条第二款所说的个人将其所得对教育事业和其他公益事业的捐赠，是指个人将其所得通过中国境内的社会团体、国家机关向教育和其他社会公益事业以及遭受严重自然灾害地区、贫困地区的捐赠。
捐赠额未超过纳税义务人申报的应纳税所得额30%的部分，可以从其应纳税所得额中扣除。
第二十五条 税法第六条第三款所说的在中国境外取得工资、薪金所得，是指在中国境外任职或者受雇而取得的工资、薪金所得。
第二十六条 税法第六条第三款所说的附加减除费用，是指每月在减除800元费用的基础上，再减除本条例第二十八条规定数额的费用。
第二十七条 税法第六条第三款所说的附加减除费用适用的范围，是指：
(一)在中国境内的外商投资企业和外国企业中工作的外籍人员；
(二)应聘在中国境内的企业、事业单位、社会团体、国家机关中工作的外籍专家；
(三)在中国境内有住所而在中国境外任职或者受雇取得工资、薪金所得的个人；
(四)财政部确定的其他人员。
第二十八条 税法第六条第三款所说的附加减除费用标准为3200元。
第二十九条 华侨和香港、澳门、台湾同胞，参照本条例第二十六条、第二十七条、第二十八条的规定执行。
第三十条 在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，应当分别计算应纳税额。
第三十一条 税法第七条所说的已在境外缴纳的个人所得税税额，是指纳税义务人从中国境外取得的所得，依照该所得来源国家或者地区的法律应当缴纳并且实际已经缴纳的税额。
第三十二条 税法第七条所说的依照税法规定计算的应纳税额，是指纳税义务人从中国境外取得的所得，区别不同国家或者地区和不同应税项目，依照税法规定的费用减除标准和适用税率计算的应纳税额；同一国家或者地区内不同应税项目的应纳税额之和，为该国家或者地区的扣除限额。
纳税义务人在中国境外一个国家或者地区实际已经缴纳的个人所得税税额，低于依照前款规定计算出的该国家或者地区扣除限额的，应当在中国缴纳差额部分的税款；超过该国家或者地区扣除限额的，其超过部分不得在本纳税年度的应纳税额中扣除，但是可以在以后纳税年度的该国家或者地区扣除限额的余额中补扣。补扣期限最长不得超过五年。
第三十三条 纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。
第三十四条 扣缴义务人在向个人支付应税款项时，应当依照税法规定代扣税款，按时缴库，并专项记载备查。
前款所说的支付，包括现金支付、汇拨支付、转帐支付和以有价证券、实物以及其他形式的支付。
第三十五条 自行申报的纳税义务人，应当向取得所得的当地主管税务机关申报纳税。从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经原主管税务机关批准。
第三十六条 自行申报的纳税义务人，在申报纳税时，其在中国境内已扣缴的税款，准予按照规定从应纳税额中扣除。
第三十七条 纳税义务人兼有税法第二条所列的二项或者二项以上的所得的，按项分别计算纳税。在中国境内二处或者二处以上取得税法第二条第一项、第二项、第三项所得的，同项所得合并计算纳税。
第三十八条 税法第九条第二款所说的特定行业，是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。
第三十九条 税法第九条第二款所说的按年计算、分月预缴的计征方式，是指本条例第三十八条所列的特定行业职工的工资、薪金所得应纳的税款，按月预缴，自年度终了之日起30日内，合计其全年工资、薪金所得，再按12个月平均并计算实际应纳的税款，多退少补。
第四十条 税法第九条第四款所说的由纳税义务人在年度终了后30日内将应纳的税款缴入国库，是指在年终一次性取得承包经营、承租经营所得的纳税义务人，自取得收入之日起30日内将应纳的税款缴入国库。
第四十一条 依照税法第十条的规定，所得为外国货币的，应当按照填开完税凭证的上一月最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。依照税法规定，在年度终了后汇算清缴的，对已经按月或者按次预缴税款的外国货币所得，不再重新折算；对应当补缴税款的所得部分，按照上一纳税年度最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。
第四十二条 税务机关按照税法第十一条的规定付给扣缴义务人手续费时，应当按月填开收入退还书发给扣缴义务人。扣缴义务人持收入退还书向指定的银行办理退库手续。
第四十三条 个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。
第四十四条 税法和本条例所说的纳税年度，自公历1月1日起至12月31日止。
第四十五条 1994纳税年度起，个人所得税依照税法以及本条例的规定计算征收。
第四十六条 本条例由财政部会同国家税务总局解释。
第四十七条 本条例自发布之日起施行。1987年8月8日国务院发布的《中华人民共和国国务院关于对来华工作的外籍人员工资、薪金所得减征个人所得税的暂行规定》同时废止。
REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA
(State Council: 28 January 1994)
Whole Doc.
Article 1
These Regulations are formulated in accordance with the Individual
Income Tax law of the People's Republic of China (the "Tax Law").
Article 2
For the Purposes of the first paragraph of Article 1 of the Tax Law,
the term "individuals who have domicile in China" shall mean individuals
who by reason of their permanent registered address, family or economic
interests, habitually reside in the People's Republic of China.
Article 3
For the purposes of the first paragraph of Article 1 of the Tax Law,
the term "have resided for one year or move in China" shall mean to have
resided within the People's Republic of China for 365 days in a Tax Year.
No deductions shall be made from that number of days for Temporary Trips
out of the People's Republic of China.
For the purposes of preceding paragraph, the term "Temporary Trips
out of the People's Republic of China" shall mean absence from the
People's Republic of China for not more than 30 days during a single trip,
or not more than a cumulative total of 90 days over a number of trips,
within the same Tax Year.
Article 4
For the purposes of the first and second paragraphs of Article 1 of
the Tax Law, the term "income derived from sources within China" shall
mean income the source of which is inside the People's Republic of China,
and the term "from sources outside China" shall mean income the source of
which is outside the People's Republic of China.
Article 5
The following income, whether the place of payment is inside the
People's Republic of China or not, shall be income derived from sources
inside the People's Republic of China.
(1) income from personal services provided inside the People's
Republic of China because of the tenure of an office, employment, the
performance of a contract, etc.;
(2) income from the lease of property to a lessee for use inside the
People's Republic of China;
(3) income from the assignment of property such as buildings, land
use rights, etc. inside the People's Republic of China or the assignment
inside the People's Republic of China of any other property;
(4) Income from the licensing for use inside the People's Republic of
China of any kind of licensing rights;
(5) income from interest, dividends and extra dividends derived from
companies, enterprises and other economic organizations or individuals
inside the People's Republic of China.
Article 6
For income derived from sources outside the People's Republic of
China of individuals not domiciled in the People's Republic of China, but
resident for more than one year and less than five years, subject to the
approval of the tax authorities-in-charge, individual income tax may be
paid on only that part which was paid by companies, enterprises or other
economic organizations or individuals which are inside the People's
Republic of China. Individuals who reside for more than five years shall,
commencing from the sixth year, pay individual income tax on the whole
amount of income derived from sources outside the People's Republic of
China.
Article 7
For individuals who are not domiciled in the People's Republic of
China, but who reside inside the People's Republic of China consecutively
or accumulatively for not more than 90 days in any one Tax Year, their
income derived from sources inside the People's Republic of China which is
paid by an employer outside the People's Republic of China, and which is
not borne by the employer's establishment or business place within the
People's Republic of China, shall be exempt from individual income tax.
Article 8
The scope of the categories of income mentioned in Article 2 of the
Tax Law shall be as set forth below;
(1) The term "income from wages and salaries" shall mean wages,
salaries, bonuses, year-end extras, profit shares, subsidies, allowances
and other income related to the tenure of an office or employment that is
derived by individuals by virtue of the tenure of an office or employment.
(2) The term "income from production or business operation derived by
individual industrial and commercial households" shall mean the following:
(a) income derived by individual industrial and commercial households
from engagement in industry, handicrafts, construction, transportation,
commerce, the food and beverage industry, the service industry, the repair
industry and production and business in other industries;
(b) income derived by individuals from engagement, with approval from
the relevant government authorities and after having obtained licenses, in
the provision of educational. medical, advisory and other services
activities for consideration;
(c) other income derived by individuals from engagement in individual
industrial and commercial production and business;
(d) all taxable income related to production and business of the
above individual industrial and commercial households and individuals.
(3) The term "income from contracted or leased operation of
enterprises or institutions" shall mean income derived by individuals from
contracted or leased operations, or from assigning such contracts or
leases, including income of a wage or salary nature derived by individuals
on a monthly basis or from time to time.
(4) The term "income from remuneration for personal services" shall
mean income derived by individuals from engagement in design, decoration,
installation, drafting, laboratory testing, other testing, medical
treatment, legal accounting, advisory, lecturing, news, broadcasting,
translation, proofreading, painting and calligraphic, carving, moving
picture and television, sound recording, video recording, show,
performance, advertising, exhibition and technical services, introduction
services, brokerage services, agency services and other personal services.
(5) The term "income from author's remuneration" shall mean income
derived by individuals by virtue of the publication of their works in
books, newspapers and periodicals.
(6) The term "income from royalties" shall mean income derived by
individuals from provision of the right to use patent rights, trademark
rights, copyrights, non-patented technology and other licensing rights,
Income from provision of the fight to use copyrights shall not include
income from author's remuneration.
(7) The term "income from interest, dividends and extra dividends"
shall mean income from interest, dividends and extra dividends that is
derived by individuals by virtue of their possession of creditor's rights
and share rights.
(8) The term "income from lease of property" shall mean income
derived by individuals from the lease of buildings, land use rights,
machinery, equipment, means of transportation and other property.
(9) The term "income from transfer of properly" shall mean income
derived by individuals from the assignment of negotiable securities, share
rights, structures, land use rights, machinery, equipment, means of
transportation and other property.
(10) The term "contingent income" shall mean income derived by
individuals from winning awards, prizes and lotteries and other income of
an occasional nature.
Income derived by individuals for which the taxable category is
difficult to determine shall be decided upon by the tax
authorities-in-charge.
Article 9
Measures for the levy and collection if individual income tax on
income from the transfer of shares shall be separately formulated by the
Ministry of Finance and implemented upon approval by the State Council.
Article 10
Taxable income derived by individuals shall include cash, physical
objects and negotiable securities. If the income is in the form of
physical objects, the amount of taxable income shall be determined
according to the price specified on the voucher obtained. If there is no
receipt for the physical objects or if the price specified on the voucher
is obviously on the low side, the tax authorities-in-charge shall
determine the amount of taxable income by reference to the local market
price, If the income is in the form of negotiable securities, the amount
of taxable income shall be determined by the tax authorities-in-charge
according to the face value and the market price.
Article 11
For the purposes of item (4) of Article 3 of the Tax Law, the phrase
"a specific payment of income from remuneration for personal service is
excessively high" shall mean a payment received as remuneration for
personal service with an amount of taxable income exceeding RMB 20000.
That part of taxable income as mentioned in the preceding paragraph
which exceeds RMB 20000 but does not exceed RMB 50000 shall, after the
amount of tax payable is calculated in accordance with the Tax Law. be
subject to an additional levy at the rate of 50 percent of the amount of
tax payable. That part which exceeds RMB 50000 shall be subject to an
additional levy at the rate of 100 percent of tax payable.
Article 12
For the purposes of item (2) of Article 4 of the Tax Law, the term
"interest on national debt obligations" shall mean interest income derived
by individuals by virtue of holding bonds issued by the Ministry of
Finance of the People's Republic of China, and the term "interest on
financial debentures issued by the state" shall mean interest income
derived by individuals by viture of holding financial bonds issued with
State Council approval.
Article 13
For the purposes of item (3) of Article 4 of the Tax Law, the term
"subsidies and allowances paid in accordance with uniform regulations of
the state" shall mean special government subsidies issued in accordance
with State Council regulations and allowances and subsidies that are
exempt from individual income tax by State Council regulations.
Article 14
For the purposes of item (4) of Article 4 of the Tax Law, the term
"welfare benefits" shall mean cost-of-living subsidies paid to individuals
according to relevant state regulations out of the welfare benefits or
labor union funds allocated by enterprises, institutions, government
agencies and social organizations, and the term "relief payments" shall
mean hardship subsidies paid to individuals by civil affairs authorities
of the state.
Article 15
For the purposes of item (8) of Article 4 of the Tax Law, the "income
derived by the diplomatic agents, consular officers and other personnel
who are exempt from tax under the provisions of the relevant Laws of
China" shall mean income that is tax-exempt under the Regulations of the
People's Republic of China Concerning Diplomatic Privileges and Immunities
and the Regulations of the People's Republic of China concerning Consular
Privileges and Immunities.
Article 16
The ranges and periods of the reductions in individual income tax
referred to in Article 5 of the Tax Law shall be stipulated by the
People's Governments of the provinces, autonomous regions and
municipalities directly under the central government.
Article 17
For the purposes of item (2) of the first paragraph of Article 6 of
the Tax Law, the terms "costs" and "expenses" shall mean all direct
expenditures, indirect expenses allocated as costs, as well as marketing
expenses, administrative expenses and financial expenses incurred by
taxpayers while engaging in production and business, and the term "losses"
shall mean all non-operating expenditures incurred by taxpayers in the
course of production and business.
If a taxpayer engaging in production or business fails to provide
complete and accurate tax information and is unable to correctly calculate
the amount of taxable income, his amount of taxable income shall be
determined by the tax authorities-in-charge.
Article 18
For the purposes of item (3) of the first paragraph of Article 6 of
the Tax Law, the term "the gross income in a tax year" shall mean the
share of the operating profit or the income of a wage or salary nature
derived by the taxpayer according to the contract for the contracted or
leased operation and the term "deduction of necessary expenses" shall mean
a monthly deduction of RMB 800.
Article 19
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "the original value of the property" shall mean:
(1) in the case of negotiable securities, the price for which they
were purchased and related expenses paid according to regulations at the
time of purchase;
(2) in the case of buildings, the construction expenses or purchase
price, and other related expenses;
(3) in the case of land use rights, amount paid to acquire the land
use rights, land development expenses and other related expenses;
(4) in the case of machinery, equipment, vehicles and vessels, the
purchase, freight, installation expenses and other related expenses;
(5) in the case of other property, the original value shall be
determined by reference of the above methods.
If a taxpayer fails to provide complete and accurate vouchers
concerning the original value of the property and is unable to correctly
calculate the original value of the property, the original value of the
property shall be determined by the tax authorities-in-charge.
Article 20
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "reasonable expenses" shall mean relevant expenses
paid in accordance with regulations at the time of sale.
Article 21
For the purposes of items (4) and (6) of the first paragraph of
Article 6 of the Tax Law, the term "each payment" shall mean:
(1) in the case of income from remuneration for personal services,
the amount, if the income is derived in a lump sum, of that lump sum; and,
if the income is of a continuing nature and pertains to the same project,
the income derived during one month;
(2) in the case of income from author's remuneration, the income
derived on each instance of publication;
(3) in the case of income from royalties, the income derived from
each instance of licensing a licensing right;
(4) in the ease of income from the lease of property, the income
derived during one month;
(5) in the case of income from interest, dividends and extra
dividends, the income derived each time interest, dividends or extra
dividends are paid;
(6) in the case of contingent income, each payment of such income
obtained.
Article 22
Tax on income from the assignment of property shall be calculated and
paid on the proceeds of a single assignment of property less the original
value of the property and reasonable expenses.
Article 23
If the same item of income is derived by two or more individuals, tax
thereon shall be calculated and paid separately on the income derived by
each individual after the deduction of expenses respectively in accordance
with the Tax Law.
Article 24
For the purposes of the second paragraph of Article 6 of the Tax Law,
the term "individual income donated to educational and other public
welfare undertakings" refers to the donation by individuals of their
income to educational and other public welfare undertakings, and to areas
suffering from serious natural disasters or poverty, through social
organizations or government agencies in the People's Republic of China.
That part of the amount of donations which does not exceed 30 percent
of the amount of taxable income declared by the taxpayer may be deducted
from his amount of taxable income.
Article 25
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "income from wages and salaries from sources outside China" shall
mean income from wages and salaries derived from the tenure of an office
or employment outside the People's Republic of China.
Article 26
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term: "additional deductions for expenses" shall mean a monthly
deduction for expenses in the amount specified in Article 28 hereof in
addition to the deduction for expenses of RMB 800.
Article 27
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "the scope of applicability of such additional deductions for
expenses" shall mean:
(1) foreign nationals working in foreign investment enterprises and
foreign enterprises in the People's Republic of China;
(2) foreign experts hired to work in enterprises, institutions,
social organizations and government agencies in the People's Republic of
China;
(3) individuals who are domiciled in the People's Republic of China
and derive income from wages and salaries by virtue of their tenure of an
office or employment outside the People's Republic of China; and
(4) other personal as determined by the Ministry of Finance.
Article 28
The standard for the additional deductions for expenses mentioned in
the third paragraph of Article 6 of the Tax Law shall be RMB 3200.
Article 29
Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be
treated by reference to Article 26, 27 and 28 hereof.
Article 30
Individuals who are domiciled in the People's Republic of China, or
who are not domiciled but have resided in the People's Republic of China
for at least one year shall calculate the amounts of tax payable for
income derived from sources within and outside the People's Republic of
China separately.
Article 31
For the purposes of Article 7 of the Tax Law, the term "income tax
paid to foreign authorities" shall mean the amount of income tax payable,
and actually paid, on income derived by a taxpayer from sources outside
the People's Republic of China, according to the laws of the country or
region from which that income was derived.
Article 32
For the purposes of Article 7 of the Tax Law, the term "the amount of
tax otherwise payable under this Law" shall mean the amount of tax payable
on income derived by a taxpayer from sources outside the People's Republic
of China, computed separately for each different country or region and for
each different income category, in accordance with the standards for the
deduction of expenses and the applicable tax rates stipulated in the Tax
Law. The sum of the amounts of tax payable in the different income
categories within the same country or region shall be the limit for
deductions for that country or region.
If the actual amount of individual income tax paid by a taxpayer in a
country or region outside the People's Republic of China is less than the
limit for deductions for that country or region computed in accordance
with the provisions of the preceding paragraph, the balance shall be paid
in the People's Republic of China. If the amount exceeds the limit for
deductions for that country or areas, the excess portion may not be
deducted from the amount of tax payable for that Tax Year; however, such
excess portion may be deducted from any unused portion of the limit for
deductions for that country or region during subsequent Tax Years, for a
maximum period of five years.
Article 33
When taxpayers apply for approval to deduct the amounts of individual
income tax paid outside the People's Republic of China in accordance with
Article 7 of the Tax Law, they shall provide the original tax payment
receipts issued by the tax authorities outside the People's Republic of
China.
Article 34
When withholding agents make taxable payments to individuals, they
shall withhold tax in accordance with the Tax Law, pay the tax over to the
treasury in a timely manner, and keep special records for future
inspection.
For the purposes of the preceding paragraph, the term "payments"
shall include payments in cash, payments by remittance, payments by
account transfer, and payments in the form of negotiable securities,
physical objects and other forms.
Article 35
Taxpayers who personally file tax returns shall file the returns with
and pay tax to the tax authorities-in-charge of the place where their
income is derived. Taxpayers who derive income from sources outside the
People's Republic of China, or who derive income in two or more places
inside the People's Republic of China, may select one place in which to
file tax returns and pay tax. Taxpayers who wish to change the location in
which they file tax returns and pay tax shall obtain the approval of the
original tax authorities-in-charge.
Article 36
When taxpayers who personally file tax returns file their returns,
tax payments that have been withheld inside the People's Republic of China
may be deducted from the amount of tax payable, in accordance with
relevant regulations.
Article 37
Taxpayers who concurrently derive income under two or more of the
categories listed in Article 2 of the Tax Law shall compute and pay tax
separately for each category. Taxpayers who derive income under items
(1), (2) or (3) of Article 2 of the Tax Law in two or more places inside
the People's Republic of China shall combine the income under the same
category for the computation and payment of tax.
Article 38
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "specified industries" shall mean the excavation industry,
ocean-shipping industry, deepsea fishing industry and other industries as
determined by the Ministry of Finance.
Article 39
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "tax computed on an annual basis and paid in advance in monthly
installments" shall mean the monthly prepayment of the tax payable on the
income from wages and salaries of staff and workers in the specified
industries listed in Article 38 hereof, and the computation of the actual
tax payment due, within 30 days from the last day of the year, by
averaging over 12 months the total wages and salary income for the whole
year, at which time excess payments shall be refunded and deficiencies
shall be made good.
Article 40
For the purposes of the fourth paragraph of Article 9 of the Tax Law,
the phrase "the tax shall be paid into the state treasury within 30 days
after the end of each tax year" shall mean that taxpayers who derive their
income from contracted or leased operation of enterprises in a lump sum
payment at the end of the year, shall pay the tax payable thereon into the
State treasury within 30 days of the date on which the income is derived.
Article 41
In accordance with Article 10 of the Tax Law, foreign currency income
shall be converted into Renminbi for the computation of the amount of
taxable income at the exchange rate published by the People's Bank of
China on the last day of the month preceding that in which the tax payment
receipt is issued. At the time of the annual settlement after the end of
the year in accordance with the Tax Law, the amounts of foreign currency
income on which tax has been prepaid on a monthly basis or each time the
income was derived shall not be converted again. As for the portion of
income the tax on which is to be made up, the amount of taxable income
shall be computed by converting such portion of income into Renminbi
according to the exchange rate published by the People's Bank of China on
the last day of the preceding Tax Year.
Article 42
When tax authorities pay commissions to withholding agents in
accordance with Article 11 of the Tax Law, they shall issue to the
withholding agents monthly refund certificate, on the strength of which
the withholding agent shall carry out treasury refund procedures with
designated banks.
Article 43
The models for individual income tax returns, individual income tax
withholding returns and individual income tax payment receipts shall be
formulated by the State Administration of Taxation in a unified manner.
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