财政部、国家税务总局关于严格执行个人所得税费用扣除标准和不征
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财税[2004]40号

颁布日期:20040206  实施日期:20040206  颁布单位:财政部、 国家税务总局

  CaiShui [2004] No.40

  February 6, 2004

  Finance offices or bureaus and administrations of local taxation1 of all provinces, autonomous2 regions, and municipalities directly under the Central Government, and cities directly under state planning, and finance bureau of Xinjiang Production and Construction s:

  Recently, some regions have, in violation3 of tax laws and the national uniform provisions, increased the standard for expenses exempted5 from “income from wages and salaries” of individual income tax without permission, and enlarged the application scope for non-taxable items. These violations6 have breached7 the principle of administering taxation according to law, and are harmful for achieving uniform tax policies, equitable8 tax burdens and normalized taxation systems, and have brought about very negative influence on the adjustment of income distribution , the organization of the revenue from individual income tax, and the rectification9 and normalization10 of taxation order. In order to implement11 the policy and strategy of managing state affairs according to law, and genuinely materialize the requirements for administration by law, and maintain the seriousness, authority and unity12 of the tax law, we hereby give the following Notice on issues concerning the regulation of the standard for expenses exempted from individual income tax and non-taxable items:

  I. To administer taxation according to law and unify13 tax policies is the embodiment of implementing14 the basic policy of managing state affairs by law and administration by law, and is also an important measure for perfecting the system of socialist15 market economy, and rectifying16 and regulating the order of market economy. As was pointed17 out in the Decision of the Central Committee of the Communist Party of China on Some Issues Concerning the Improvement of the Socialist Market Economy, which was adopted by the third Plenary Session of the 16th CPC Central Committee, efforts shall be made to enhance law enforcement and to improve the capabilities18 and levels of administrative19 law enforcement, so as to guarantee the effective implementation20 of laws and regulations and to safeguard the unity and dignity of the legal system. The Law of the People's Republic of China on the Administration of Tax Collection and its detailed21 implementation rules prescribe that “No departments, entities22 or individuals are permitted to make without authorization23, by violating laws or administrative regulations, decisions regarding the collection of tax or the cessation thereof, the reduction, exemption24 or refund25 of tax, the payment of tax evaded26 or overdue27 or other decisions in conflict with tax laws or administrative regulations”。 “Any decision conflicting with the tax laws and administrative regulations, made by whatever department, entity28 or individual, is void without exception, and the tax authorities shall not execute such a decision and shall report to the higher tax authorities.” And the Individual Income Tax Law of the People's Republic of China is the tax law formulated29 by the National People's Congress, and all the regions, departments, entities and individuals shall have the duty to maintain the seriousness, integrity and uniformity of the Individual Income Tax Law consciously, and have no right to change the provisions of the tax law at will.

  II. For the ten years since the implementation of the existing Individual Income Tax Law. The construction of socialist market economy of our country has seen great developments, and the conditions of national economy and individual income have changed greatly. As a result, some provisions of the existing Individual Income Tax Law cannot fully30 meet the requirements for such developments and changes, and indeed needs to be revised and further perfected according to the new changes. Therefore, the Central Committee of the Communist Party of China and the State Council have attached high importance to it, and the requirement for “improving individual income tax” has been put forward in the Decision of the Central Committee of the Communist Party of China on Some Issues Concerning the Improvement of Socialist Market Economy, and on this basis the state legislative31 departments have listed the revision of Individual Income Tax Law into the lawmaking plan. But, before the completion of the revision on Individual Income Tax Law, the existing provisions must be abided by. No district, department or entity may be permitted to improve the standards for deduction33 of expenses for Individual Income Tax without authorization of the National People's Congress and the Standing34 Committee of the National People's Congress, nor shall they enlarge the application scope for non-taxable items in any disguised form or exceeding their power. According to the state law for the administration on tax collection, all levels of taxation authorities shall not implement the provisions of documents concerning the improvement of standard for expenses exempted from individual income tax without permission or enlarging the application scope for non-taxable items by some regions in violation of the uniform policy, and the provisions having been implemented35 shall be stopped.

  III. Since the implementation of the new taxation system in 1994, in order to meet the requirements for economic development and the continuous deepening the reform of economic system, the Ministry36 of Finance and the State Administration of Taxation have, according to their power for taxation administration, distributed documents concerning items exempt4 from individual tax. The policies prescribed in these documents have clearly specified37 the contents, standards and application scope (object)。 The taxation authorities at all levels shall strictly38 abide32 by the provisions as required in their implementation, and shall not enlarge the application scope (objects) or improve standards without permission, nor shall they enlarge these provisions to a uniform standard applicable to all individuals.

  IV. The finance and taxation authorities at all levels shall perform their functions resolutely39 in accordance with the provisions of the law on the administration of tax collection, and propose opinions of administering taxation according to law when the local governments are making research and planning to make provisions not in conformity40 with the Individual Income Tax Law. And they shall elaborate on the relevant provisions of tax law to the respective government, and report to the upper level finance and taxation authorities according to the provisions of law on the administration of tax collection. After receiving this Notice,the finance and taxation authorities at all levels shall report to the local Party and government leaders in time, and do a good job in publicizing and explaining this to the Party and government leaders and all circles of the society as well as the vast taxpayers41, so as to ensure the accurate implementation of the Individual Income Tax Law and promote the overall, coordinated42 and healthy development of socialist economy.



点击收听单词发音收听单词发音  

1 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
3 violation lLBzJ     
n.违反(行为),违背(行为),侵犯
参考例句:
  • He roared that was a violation of the rules.他大声说,那是违反规则的。
  • He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。
4 exempt wmgxo     
adj.免除的;v.使免除;n.免税者,被免除义务者
参考例句:
  • These goods are exempt from customs duties.这些货物免征关税。
  • He is exempt from punishment about this thing.关于此事对他已免于处分。
5 exempted b7063b5d39ab0e555afef044f21944ea     
使免除[豁免]( exempt的过去式和过去分词 )
参考例句:
  • His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
  • Her illness exempted her from the examination. 她因病而免试。
6 violations 403b65677d39097086593415b650ca21     
违反( violation的名词复数 ); 冒犯; 违反(行为、事例); 强奸
参考例句:
  • This is one of the commonest traffic violations. 这是常见的违反交通规则之例。
  • These violations of the code must cease forthwith. 这些违犯法规的行为必须立即停止。
7 breached e3498bf16767cf8f9f8dc58f7275a5a5     
攻破( breach的现在分词 ); 破坏,违反
参考例句:
  • These commitments have already been breached. 这些承诺已遭背弃。
  • Our tanks have breached the enemy defences. 我方坦克车突破了敌人的防线。
8 equitable JobxJ     
adj.公平的;公正的
参考例句:
  • This is an equitable solution to the dispute. 这是对该项争议的公正解决。
  • Paying a person what he has earned is equitable. 酬其应得,乃公平之事。
9 rectification NUwx3     
n. 改正, 改订, 矫正
参考例句:
  • The process of producing a shift of the average value is called rectification. 产生平均值移动的过程叫做整流。
  • This effect, in analogy to its radiofrequency counterpart, is known as optical rectification. 同它的射频对应物相仿,这种现象称为光学整流。
10 normalization qnCzVH     
n.(normalisation)正常化,标准化
参考例句:
  • The visit signalled the normalization of relations between the two countries.这次访问显示两国关系已经正常化。
  • He was pleased to the normalization of relationship between the police and the people.他很高兴警方和人民之间关系的正常化。
11 implement WcdzG     
n.(pl.)工具,器具;vt.实行,实施,执行
参考例句:
  • Don't undertake a project unless you can implement it.不要承担一项计划,除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
12 unity 4kQwT     
n.团结,联合,统一;和睦,协调
参考例句:
  • When we speak of unity,we do not mean unprincipled peace.所谓团结,并非一团和气。
  • We must strengthen our unity in the face of powerful enemies.大敌当前,我们必须加强团结。
13 unify okOwO     
vt.使联合,统一;使相同,使一致
参考例句:
  • How can we unify such scattered islands into a nation?我们怎么才能把如此分散的岛屿统一成一个国家呢?
  • It is difficult to imagine how the North and South could ever agree on a formula to unify the divided peninsula.很难想象南北双方在统一半岛的方案上究竟怎样才能达成一致。
14 implementing be68540dfa000a0fb38be40d32259215     
v.实现( implement的现在分词 );执行;贯彻;使生效
参考例句:
  • -- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。 来自汉英非文学 - 白皮书
  • He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。 来自辞典例句
15 socialist jwcws     
n.社会主义者;adj.社会主义的
参考例句:
  • China is a socialist country,and a developing country as well.中国是一个社会主义国家,也是一个发展中国家。
  • His father was an ardent socialist.他父亲是一个热情的社会主义者。
16 rectifying 93741cb43328d77343c113e8ef08eea9     
改正,矫正( rectify的现在分词 ); 精馏; 蒸流; 整流
参考例句:
  • James Gregory gave in in his "Geometriae Pars Universalis" a method of rectifying curves. James Gregory在他的《几何的通用部分》中给出了计算曲线长度的方法。
  • Significant progress was made in rectifying and standardizing nonbank financial institutions. 整顿和规范非银行金融机构取得重要进展。
17 pointed Il8zB4     
adj.尖的,直截了当的
参考例句:
  • He gave me a very sharp pointed pencil.他给我一支削得非常尖的铅笔。
  • She wished to show Mrs.John Dashwood by this pointed invitation to her brother.她想通过对达茨伍德夫人提出直截了当的邀请向她的哥哥表示出来。
18 capabilities f7b11037f2050959293aafb493b7653c     
n.能力( capability的名词复数 );可能;容量;[复数]潜在能力
参考例句:
  • He was somewhat pompous and had a high opinion of his own capabilities. 他有点自大,自视甚高。 来自辞典例句
  • Some programmers use tabs to break complex product capabilities into smaller chunks. 一些程序员认为,标签可以将复杂的功能分为每个窗格一组简单的功能。 来自About Face 3交互设计精髓
19 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
20 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
21 detailed xuNzms     
adj.详细的,详尽的,极注意细节的,完全的
参考例句:
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
22 entities 07214c6750d983a32e0a33da225c4efd     
实体对像; 实体,独立存在体,实际存在物( entity的名词复数 )
参考例句:
  • Our newspaper and our printing business form separate corporate entities. 我们的报纸和印刷业形成相对独立的企业实体。
  • The North American continent is made up of three great structural entities. 北美大陆是由三个构造单元组成的。
23 authorization wOxyV     
n.授权,委任状
参考例句:
  • Anglers are required to obtain prior authorization from the park keeper.垂钓者必须事先得到公园管理者的许可。
  • You cannot take a day off without authorization.未经批准你不得休假。
24 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
25 refund WkvzPB     
v.退还,偿还;n.归还,偿还额,退款
参考例句:
  • They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
  • We'll refund your money if you aren't satisfied.你若不满意,我们愿意退款给你。
26 evaded 4b636015da21a66943b43217559e0131     
逃避( evade的过去式和过去分词 ); 避开; 回避; 想不出
参考例句:
  • For two weeks they evaded the press. 他们有两周一直避而不见记者。
  • The lion evaded the hunter. 那狮子躲开了猎人。
27 overdue MJYxY     
adj.过期的,到期未付的;早该有的,迟到的
参考例句:
  • The plane is overdue and has been delayed by the bad weather.飞机晚点了,被坏天气耽搁了。
  • The landlady is angry because the rent is overdue.女房东生气了,因为房租过期未付。
28 entity vo8xl     
n.实体,独立存在体,实际存在物
参考例句:
  • The country is no longer one political entity.这个国家不再是一个统一的政治实体了。
  • As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体,公司必须纳税。
29 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
30 fully Gfuzd     
adv.完全地,全部地,彻底地;充分地
参考例句:
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气,然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
31 legislative K9hzG     
n.立法机构,立法权;adj.立法的,有立法权的
参考例句:
  • Congress is the legislative branch of the U.S. government.国会是美国政府的立法部门。
  • Today's hearing was just the first step in the legislative process.今天的听证会只是展开立法程序的第一步。
32 abide UfVyk     
vi.遵守;坚持;vt.忍受
参考例句:
  • You must abide by the results of your mistakes.你必须承担你的错误所造成的后果。
  • If you join the club,you have to abide by its rules.如果你参加俱乐部,你就得遵守它的规章。
33 deduction 0xJx7     
n.减除,扣除,减除额;推论,推理,演绎
参考例句:
  • No deduction in pay is made for absence due to illness.因病请假不扣工资。
  • His deduction led him to the correct conclusion.他的推断使他得出正确的结论。
34 standing 2hCzgo     
n.持续,地位;adj.永久的,不动的,直立的,不流动的
参考例句:
  • After the earthquake only a few houses were left standing.地震过后只有几幢房屋还立着。
  • They're standing out against any change in the law.他们坚决反对对法律做任何修改。
35 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 );执行;贯彻;使生效
参考例句:
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革,经济就面临崩溃的危险。 来自辞典例句
36 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
37 specified ZhezwZ     
adj.特定的
参考例句:
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
38 strictly GtNwe     
adv.严厉地,严格地;严密地
参考例句:
  • His doctor is dieting him strictly.他的医生严格规定他的饮食。
  • The guests were seated strictly in order of precedence.客人严格按照地位高低就座。
39 resolutely WW2xh     
adj.坚决地,果断地
参考例句:
  • He resolutely adhered to what he had said at the meeting. 他坚持他在会上所说的话。
  • He grumbles at his lot instead of resolutely facing his difficulties. 他不是果敢地去面对困难,而是抱怨自己运气不佳。
40 conformity Hpuz9     
n.一致,遵从,顺从
参考例句:
  • Was his action in conformity with the law?他的行动是否合法?
  • The plan was made in conformity with his views.计划仍按他的意见制定。
41 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人,纳税的机构( taxpayer的名词复数 )
参考例句:
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。
42 coordinated 72452d15f78aec5878c1559a1fbb5383     
adj.协调的
参考例句:
  • The sound has to be coordinated with the picture. 声音必须和画面协调一致。
  • The numerous existing statutes are complicated and poorly coordinated. 目前繁多的法令既十分复杂又缺乏快调。 来自英汉非文学 - 环境法 - 环境法
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