关于对国家经贸委《关于审理行政复议案件中有关法律适用问题的请示》的复函

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新闻出版署 国家工商局


关于加强集体、个体、私营书店（摊）管理的暂行规定

1989年11月25日，新闻出版署、国家工商局

为了贯彻国家有关方针、政策和法规，进一步加强对集体、个体、私营书店（摊）的管理，繁荣文化市场，促进社会主义精神文明建设，特作如下规定：
一、各地新闻出版、文化和工商行政管理机关要加强对集体、个体、私营书店（摊）的管理，监督集体、个体、私营书店（摊）经营者认真执行国家有关书刊发行的规定，鼓励、支持他们多发好书，讲求社会效益，并保护他们的合法权益。
二、各地新华书店和出版社、期刊社的发行部门要关心和扶植集体、个体、私营书店（摊）的发展，对其书刊发行业务给予必要的帮助和指导，在货源上尽量满足其需求，引导他们发行健康有益的书刊。
三、开办集体、个体、私营书店（摊）必须向县级新闻出版或文化管理机关申请，由其审核同意后，再向所在地工商行政管理机关申请登记，经核发营业执照后，方可营业。
四、个体、私营书店（摊）一律不准经营图书、期刊（包括挂历、画册、明信片）的批发业务，只能按有关规定开展零售业务。
五、集体书店经营二级批发业务（指从国营书店、出版社、期刊社批进书刊进行转批），必须具备下列条件：
（一）有能够承担经济责任的主管部门。
（二）有足够的流动资金。流动资金金额须与其经营规模、发行范围相适应，一般应有10万元以上的自有流动资金。
（三）有与开展批发业务相适应的一定数量的发行专业人员。专业人员须具有高中或中专以上学历，并取得初级以上技术职称或从事书刊发行工作3年以上。其他从业人员也须具备初中或初中以上文化程度。
（四）有固定的经营场所和必需的设备（包括店堂、仓储设备和交通运输工具）。
（五）有健全的财务管理制度。
六、具备以上条件的集体书店经营二级批发业务，必须经当地新闻出版或文化管理机关审核，报省级新闻出版局批准，发给书刊批发许可证，持证向所在地工商行政管理机关申请登记，领取营业执照后，方可经营。集体书店跨地区开办分店或代办站，其申报、审核手续与在当地新开办书店相同。
七、各地新闻出版、文化和工商行政管理机关对集体书店经营批发业务的审批，要严格把关，在同等条件下，要优先考虑审批那些有多年零售业务经验，且经营思想端正，遵纪守法，信誉好的集体书店开展批发业务。
八、集体、个体、私营书店（摊）必须遵守下列规定：
（一）不得经营进口书刊、港澳台书刊和限定“内部发行”的书刊。
（二）不得经营国家明令禁止的出版物和其他非法出版物。
（三）不得办理租型造货和代理出版业务（如代印代发，代制封面、广告、插图和编印征订单等），不得以“协作出版”为名，向出版社（期刊社）“买”书（刊）号。
（四）不得向出版社和期刊社承揽书刊的总批发（总发行）。
（五）不得以任何形式批发由新华书店包销的党和国家领导人著作、重要文献、党和政府统一规定学习的政治理论书籍、中小学课本和大中专教材，以及国家新闻出版管理机关规定集体、个体、私营书店（摊）不能经营的其他类书刊。
（六）经营批发业务的集体书店须每季度向所在地（市、州）新闻出版或文化管理机关报送进销、存书刊报表（含品种、数量、金额、折扣、出版单位、批发单位等项）。


（七）书刊批发许可证和营业执照须同时在营业地点张挂，不得以任何形式直接或变相转借、出租、转让和买卖。
（八）要文明经营，不得以不健康、蛊惑性、欺骗性的文字、图画、广告进行书刊的宣传。
（九）不准加价或强行搭售书刊。
九、各地新闻出版、文化和工商行政管理机关应根据本规定所列的开业条件和经营要求，对本规定下达之前已批准的经营批发业务的集体书店重新进行一次审核登记，经省级新闻出版局批准后，方可继续经营书刊批发业务；凡不符合条件者，不得再经营书刊批发业务。
十、各出版社、期刊社的发行部门和国营书店对集体、个体、私营书店（摊）开展批发业务时，凡违反本规定，将不应由集体、个体、私营书店（摊）经营的书刊批发给集体、个体、私营书店（摊）的，新闻出版、文化和工商行政管理机关有权没收这些书刊。由此造成的经济损失由批发这些书刊的出版社、期刊社或国营书店负担。
十一、各集体、个体、私营书店（摊）均应遵守国家法律和有关规定，坚持为人民服务、为社会主义服务的方向，自觉接受新闻出版、文化和工商行政管理机关的管理、监督和检查，端正经营思想，注重社会效益，遵纪守法，按时缴纳税款。
十二、各地新闻出版、文化和工商行政管理机关要大力表彰和奖励那些诚实经营、遵纪守法、讲求职业道德的集体、个体、私营书店（摊）。
十三、凡违反本规定者，视情节轻重给予行政处罚：
（一）对违反本规定第四条者，由工商行政管理机关吊销其营业执照。
（二）对违反本规定第三、六、八条者，可由新闻出版、文化和工商行政管理机关根据各自的权限，视其情节轻重，分别予以警告、没收书刊、没收非法所得、罚款、停业整顿，直至吊销书刊批发许可证、吊销营业执照。
十四、对违反本规定第八条情节严重构成犯罪的，由司法机关依法追究其刑事责任。
十五、本规定自发布之日起执行。


财政部 国家税务总局


关于个人所得税若干政策问题的通知(附英文)
财政部、国家税务总局



各省、自治区、直辖市财政厅（局）、税务局，各计划单列市财政局、税务局，海洋石油税务管理局各分局：
根据《中华人民共和国个人所得税法》及其《实施条例》的有关规定精神，现将个人所得税的若干政策问题通知如下：
一、关于对个体工商户的征税问题
（一）个体工商户业主的费用扣除标准和从业人员的工资扣除标准，由各省、自治区、直辖市税务局确定。个体工商户在生产、经营期间借款的利息支出，凡有合法证明的，不高于按金融机构同类、同期贷款利率计算的数额的部分，准予扣除。
（二）个体工商户或个人专营种植业、养殖业、饲养业、捕捞业，其经营项目属于农业税（包括农业特产税，下同）、牧业税征税范围并已征收了农业税、牧业税的，不再征收个人所得税；不属于农业税、牧业税征税范围的，应对其所得征收个人所得税。兼营上述四业并四业的所得单
独核算的，比照上述原则办理，对于属于征收个人所得税的，应与其他行业的生产、经营所得合并计征个人所得税；对于四业的所得不能单独核算的，应就其全部所得计征个人所得税。
（三）个体工商户与企业联营而分得的利润，按利息、股息、红利所得项目征收个人所得税。
（四）个体工商户和从事生产、经营的个人，取得与生产、经营活动无关的各项应税所得，应按规定分别计算征收个人所得税。
二、下列所得，暂免征收个人所得税：
（一）外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费。
（二）外籍个人按合理标准取得的境内、外出差补贴。
（三）外籍个人取得的探亲费、语言训练费、子女教育费等，经当地税务机关审核批准为合理的部分。
（四）个人举报、协查各种违法、犯罪行为而获得的奖金。
（五）个人办理代扣代缴税款手续，按规定取得的扣缴手续费。
（六）个人转让自用达五年以上、并且是唯一的家庭生活用房取得的所得。
（七）对按国发（1983）141号《国务院关于高级专家离休退休若干问题的暂行规定》和国办发（1991）40号《国务院办公厅关于杰出高级专家暂缓离退休审批问题的通知》精神，达到离休、退休年龄，但确因工作需要，适当延长离休退休年龄的高级专家（指享受国家发
放的政府特殊津贴的专家、学者），其在延长离休退休期间的工资、薪金所得，视同退休工资、离休工资免征个人所得税。
（八）外籍个人从外商投资企业取得的股息、红利所得。
（九）凡符合下列条件之一的外籍专家取得的工资、薪金所得可免征个人所得税：
1．根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家；
2．联合国组织直接派往我国工作的专家；
3．为联合国援助项目来华工作的专家；
4．援助国派往我国专为该国无偿援助项目工作的专家；
5．根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
6．根据我国大专院校国际交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
7．通过民间科研协定来华工作的专家，其工资、薪金所得由该国政府机构负担的。
三、关于中介费扣除问题
对个人从事技术转让、提供劳务等过程中所支付的中介费，如能提供有效、合法凭证的，允许从其所得中扣除。
四、对个人从基层供销社、农村信用社取得的利息或股息、红利收入是否征收个人所得税，由各省、自治区、直辖市税务局报请政府确定，报财政部、国家税务总局备案。

CIRCULAR ON SOME POLICY QUESTIONS CONCERNING INDIVIDUAL INCOME TAX

(Ministry of Finance and State Administration of Taxation May 131994 [94] Coded Cai Shui Zi No. 020)

Whole Doc.

To the financial departments (bureaus) and tax bureaus of various
provinces, autonomous regions and municipalities directly under the
central government, to the financial bureaus and tax bureaus of various
cities with independent planning and to various sub-bureaus of Offshore
Oil Tax Administrative Bureau:
In accordance with the spirit of the related stipulations of the
Individual Income Tax Law of the People's Republic of China and the
regulations for its implementation, the Circular On Some Policy Questions
Concerning Individual Income Tax is hereby given as follows:

I. Questions concerning the levying of tax on individual industrial
and commercial units
(1) The expense deducting standard for the proprietors of individual
industrial and commercial units and the wage deducting standard for the
employees shall be determined by the tax bureaus of various provinces,
autonomous regions and municipalities. For the expenditure of interest on
the loans borrowed by the individual industrial and commercial units
during the period of production and operation, that part with legal
certificate and not higher than the amount calculated in accordance with
the interest rate for loans of the same category and in the same period
which are extended by financial institutions shall be allowed to be
deducted.
(2) For the plantation, agriculture, animal husbandry and fishing
industry operated exclusively by individual industrial and commercial
units or individuals, when the items they operate come within the dutiable
scope of agricultural tax (including special agricultural product tax, the
same below) and animal husbandry tax and on which agricultural tax and
animal husbandry tax have already been levied, no more individual income
tax shall be levied; when their operational items do not come under the
dutiable scope of agricultural tax and animal husbandry tax, individual
income tax shall be levied on their earnings. For those who concurrently
operate the above-mentioned four industries and the income from which are
calculated separately, the matter shall be handled in light of the
above-mentioned principle. For those from whom individual income shall be
levied, individual income tax shall be calculated and levied on the
combined income earned from the production and operation of other trades;
when the income from the four industries cannot keep separate accounts,
individual income tax shall be levied on the whole lot of income.
(3) For the profits earned from the joint management of individual
industrial and commercial units and enterprises, individual income tax
shall be levied on the items of incomes such as interest, dividends and
bonuses.
(4) When individual industrial and commercial units and individuals
engaging in production and operation have various items of taxable incomes
earned from unrelated production and management activities, individual
income tax shall be calculated and levied separately according to
regulations.

II. The incomes listed below are exempt from individual income tax
for the time being:
(1) Housing subsidies, food allowances, moving fees and laundry fees
gained by individual foreigners in the non-cash form or in the form of
being reimbursed for what they spend.
(2) Travelling allowances at home and abroad gained by individual
foreigners in accordance with rational standards.
(3) The visiting relatives expense, language training expense and
children education expense gained by individual foreigners, that part
considered to be reasonable through examination and approval by local tax
authorities.
(4) Money awards gained by individual's crime-reporting, assisting in
investigating various law-breaking and criminal acts.
(5) The withholding service charge gained according to regulations by
individual who performs the withholding procedures.
(6) The income gained by individual from the transfer of house which
has been used by oneself for over five years and which is one's only
residential house.
(7) In accordance with the spirit of the Provisional Regulations of
the State Council On Some Questions Concerning the Retirement of Senior
Experts, a document Coded Guo Fa (1993) No. 141 and the Circular of the
General Office of the State Council On the Question Concerning the
Examination and Approval of the Temporary Postponement of Retirement of
Outstanding Senior Experts, senior experts (referring to experts and
scholars enjoying special government allowances issued by the state) who
have reached the age of retirement are allowed to appropriately extend
their age of retirement due really to the need of work, their wage and
salary incomes received during the period of retirement are regarded as
retirement wages and are exempt from individual income tax.
(8) The incomes gained by individual foreigners from dividends and
bonuses of enterprise with foreign investment.
(9) The wage and salary incomes gained by foreign experts who conform
with one of the following conditions may be exempt from individual income
tax:
1. Foreign experts directly sent by the World Bank to work in China
in accordance with a special loan agreement;
2. Experts directly sent by the United Nations' Organizations to work
in China;
3. Experts coming to work in China for the UN aid projects;
4. Experts sent by an aid-granting country to China to work specially
for the project granted gratis by the country;
5. Cultural and educational experts coming to China to work for two
years on the cultural exchange project under an agreement signed between
two governments, with their wages and salaries being borne by the country;
6. Cultural and educational exerts coming to China to work for two
years on the international exchange projects of China's universities and
colleges, with their wages and salaries being borne by the country
concerned;
7. Experts coming to work in China through a non-government
scientific research agreement, with their wages and salaries being borne
by the government organization of the country concerned.

III. Questions concerning the deduction of intermediate expenses The
intermediate expenses, paid by an individual in the process of engaging in
technological transfer and providing labor services, may be deducted from
his income if he can provide effective and legal certificates

IV. With regard to whether or not individual income tax should be
levied on the interest, dividends and bonuses gained by an individual from
grass-roots supply and marketing cooperatives and rural credit
cooperatives, the matter shall be reported by the tax bureaus in various
provinces, autonomous regions and municipalities to the governments for
determination and then reported to the Ministry of Finance and the State
Administration of Taxation for the record.



1994年5月13日