Circular of Ministry of Finance (MOF) and State Administration of Taxation (SAT) on Issues concerning Individual Income Tax (IIT) Policies on Contributions to the Basic Pension Insurance premiums, Basic Medical Insurance premiums, Unemployment Insurance premiums and Housing Reserve Fund

Circular of The Ministry of Finance (MOF) and the State Administration of Taxation (SAT) on Issues concerning Individual Income Tax (IIT) Policies on Contributions to the Basic Pension Insurance Premiums, Basic Medical Insurance Premiums, Unemployment Insurance Premiums and Housing Reserve Fund

Cai Shui [2006] No.10

June 27,2006

The State Administration of Taxation offices, local taxation bureaus, and Departments (Bureaus)of Finance of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in State planning, ,local resident finance supervisory commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in State planning, and the Finance Bureau of the Xinjiang Production and Construction Crops,

In accordance with relevant provisions of The Implementing Rules of the Individual Income Law of the People's Republic of China promulgated in December, 2005, individual income tax policies on the Basic Pension Insurance Premiums, Basic Medical Insurance Premiums, Unemployment Insurance Premiums and Housing Reserve Fund are hereby notified as follows:

I.
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