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

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.