财政部、国家税务总局关于企业以免费旅游方式提供对营销人员个人_法律英语

财政部、国家税务总局关于企业以免费旅游方式提供对营销人员个人

文章来源：文章作者：发布时间：2007-06-22 01:35 字体： [大中小]　进入论坛

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财税[2004]11号

颁布日期：20040120 　实施日期：20040120 　颁布单位：财政部、国家税务总局

　　CaiShui [2004] No.11

　　January 20， 2004

　　The finance offices or bureaus and the local taxation¹ bureaus of all provinces， autonomous² regions， municipalities directly under the Central Government， and cities directly under state planning， and the finance bureau of Xinjiang Production and Construction Corps³：

　　Recently， we have heard from the finance departments of some regions that it has become a widespread phenomenon that some enterprises and entities⁴ would grant awards to their employees with outstanding achievements in marketing⁵ by organizing training classes， proseminars， and work visits free of charge at home or abroad， and they ask the State to further clarify the policy of individual income tax on these kinds of awards. Upon deliberation， we hereby clarify the relevant individual income tax policy concerning the granting of awards to marketing personnel for their outstanding achievements by an enterprise or entity⁶ in the form of free training classes， proseminars， or work visits：

　　According to the relevant provisions of the existing individual income tax laws and regulations of our country， the awards （including the material form and securities， etc.） for an individual's outstanding achievements in marketing， which are granted by enterprises or entities through organizing tourism activities in the name of training classes， proseminars or work visits by exempting⁷ him/her from travel or touring expenses， shall be reckoned in the taxable income of the sales staff member in full amount on the basis of the expenses occurred， and the individual income tax shall be collected in accordance with the law and be withheld⁸ by the enterprises or entities that bear the foregoing expenditures⁹. The awards enjoyed by the employees of an enterprise shall be included into the wages and salaries of the current term， and the individual income tax shall be collected on the item of “income from wages and salaries”。 The awards enjoyed by other persons shall be regarded as the labor¹⁰ income of the current term， and the individual income tax shall be collected on the item of “income from labor remunerations”。

　　The above prescriptions¹¹ shall be implemented¹² as of the date of the promulgation¹³ of this Circular.

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收听单词发音

1 taxation
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
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 corps
n.(通信等兵种的)部队；(同类作的)一组
参考例句：
The medical corps were cited for bravery in combat.医疗队由于在战场上的英勇表现而受嘉奖。 When the war broke out,he volunteered for the Marine Corps.战争爆发时，他自愿参加了海军陆战队。

4 entities
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。

5 marketing
n.行销，在市场的买卖，买东西
参考例句：
They are developing marketing network.他们正在发展销售网络。 He often goes marketing.他经常去市场做生意。

6 entity
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。

7 exempting
使免除[豁免]( exempt的现在分词 )
参考例句：
EPA adopted regulations exempting discharges from agricultural activities, with certain exceptions for relatively major pollution sources. 环境保护局采用管制规章，禁止源自农业活动的各种排放，对于一些相关的大型污染源也有例外。来自英汉非文学 - 环境法 - 环境法

8 withheld
withhold过去式及过去分词
参考例句：
I withheld payment until they had fulfilled the contract. 他们履行合同后，我才付款。来自《简明英汉词典》 There was no school play because the principal withheld his consent. 由于校长没同意，学校里没有举行比赛。来自《简明英汉词典》

9 expenditures
n.花费( expenditure的名词复数 )；使用；（尤指金钱的）支出额；（精力、时间、材料等的）耗费
参考例句：
We have overspent.We'll have to let up our expenditures next month. 我们已经超支了，下个月一定得节约开支。来自《简明英汉词典》 The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。来自《简明英汉词典》

10 labor
n.劳动，努力，工作，劳工；分娩；vi.劳动，努力，苦干；vt.详细分析；麻烦
参考例句：
We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。 He was completely spent after two weeks of hard labor.艰苦劳动两周后，他已经疲惫不堪了。

11 prescriptions
药( prescription的名词复数 )；处方；开处方；计划
参考例句：
The hospital of traditional Chinese medicine installed a computer to fill prescriptions. 中医医院装上了电子计算机来抓药。 Her main job was filling the doctor's prescriptions. 她的主要工作就是给大夫开的药方配药。

12 implemented
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

13 promulgation
n.颁布
参考例句：
The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。来自《简明英汉词典》 Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。来自经济法规部分

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