Circular of the State Administration of Taxation on Issues concerning the Policies on Individual Income Tax

Circular of the State Administration of Taxation on Issues concerning the Policies on Individual Income Tax

Guo Shui Fa [1999] No.58

April 9 ,1999

Local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

Lately we have received some requests from certain areas asking regulations to be made on relevant policies regarding individual income tax. Upon study, we hereby give our explanation as follows:

I. About "Reducing staff for improving efficiency" and issues with respect to imposing taxation on income of persons applicable to early retirement during reform of administration departments, institutions or social organizations.
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