Circular of the State Administration of Taxation on the Issues concerning Definition of the Scope of the Living Allowance

Circular of the State Administration of Taxation on the Issues concerning Definition of the Scope of the Living Allowance


Circular of the State Administration of Taxation on the Issues concerning Definition of the Scope of the Living Allowance

Guo Shui Fa [1998] No. 155

September 25, 1998

The Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly under State planning,

According to the recent response from several regions, the living allowance paid to individuals from welfare funds or trade union outlays provided in Article 14 of the Implementing Regulation of the Individual Income Tax Law of the People's Republic of China is difficult to be specifically defined in actural implementation due to absence of clear scope, therefore each region has different standard.
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