Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies Concerning the Standards for the Deduction of Fees from the Incomes from Wages and Incomes for Individual Income Tax

Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies Concerning the Standards for the Deduction of Fees from the Incomes from Wages and Incomes for Individual Income Tax


Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies Concerning the Standards for the Deduction of Fees from the Incomes from Wages and Incomes for Individual Income Tax

Cai Shui [2005] No. 183

December 19, 2005

The public finance departments (bureaus) and bureaus of local taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and municipalities under separate state planning, and the Financial Bureau of Xinjiang Production and Construction Corps.:

According to the Amendment of the Individual Income Tax Law of the People's Republic of China as deliberated and adopted at the 18th meeting of the Standing Committee of the Tenth National People's Congress, the issue concerning the standards for the deduction of fees from the incomes from wages and incomes subject to individual income tax is hereby notified as follows:

I.
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