财政部 商务部


关于做好2013年度承接国际服务外包业务发展资金申报管理工作的通知


财企[2013]52号



各省、自治区、直辖市、计划单列市财政厅（局）、商务主管部门，新疆生产建设兵团财务局、商务局，有关中央管理企业：

　　为落实国务院关于促进服务外包产业发展的精神，加快我国服务外包产业发展，支持服务外包企业做大做强，积极承接国际服务外包业务，促进外贸增长方式转变，财政部、商务部决定继续安排承接国际服务外包业务发展资金(以下简称发展资金)，对2013年度承接国际服务外包的相关业务予以支持。现就有关事项通知如下：

　　一、2013年资金支持的领域和重点

　　根据《2013年度承接国际服务外包业务发展资金管理指南》（详见附件，以下简称《管理指南》）的适用范围，2013年发展资金支持的领域和重点如下：

　　（一）支持示范城市公共服务平台建设。

　　（二）支持服务外包企业取得国际通行的资质认证。

　　（三）支持承接国际服务外包业务企业的人才培训。

　　（四）支持培训机构（含大专院校，以下统称培训机构）培训承接国际服务外包人才。

　　二、申请资金支持的企业和培训机构、示范城市需具备的条件

　　（一）服务外包企业应当具备下列条件：

　　1.属于在中国境内注册、具有企业法人资格、依法备案登记的对外贸易经营者，且如实填报《服务外包统计报表制度》中规定的报表；

　　2.近两年未因在进出口业务管理、财务管理、税收管理、外汇管理、海关管理等方面受到处理处罚；

　　3.已与服务外包发包商签订中长期提供服务外包业务合同，且满足以下条件之一：

　　（1）企业2012年提供服务外包业务额不低于50万美元，其中向境外最终客户提供服务外包业务额占本企业服务外包业务额50%以上；

　　（2）企业2012年提供服务外包业务额不低于500万美元，其中向境外最终客户提供服务外包业务额占本企业服务外包业务额35%以上。

　　4.具有服务外包承接能力及服务外包市场开拓和项目管理人员，大学（含大专，下同）毕业及以上学历员工占员工总数70%以上。

　　（二）培训机构应当具备下列条件：

　　1.具有服务外包人才培训的从业资格；

　　2.具有符合条件的场地、设施、专业教材和师资力量；

　　3.具有为服务外包企业提供定制培训的经验；

　　4.具有健全的财务制度和合格的财务管理人员；

　　5.所申报的培训项目原则上为非盈利培训；

　　6.上年度培训机构无虚报、瞒报等违规行为。

　　各省、自治区、直辖市、计划单列市（含示范城市）商务主管部门应当根据上述条件制定培训机构管理办法并报商务部备案，对培训机构进行规范化管理和指导，对符合规定的培训机构进行备案。

　　（三）示范城市应为经国家批准的21个示范城市，申请2013年度资金支持前，已制定并公布了示范城市服务外包公共服务平台建设资金使用管理办法。

　　三、支持的标准和支持方式

　　对2012年7月1日～2013年3月31日期间的服务外包业务予以支持：

　　（一）给予示范城市500万元的定额支持，专项用于公共技术服务平台、公共信息服务平台和公共培训服务平台所需设备购置、运营及维护费用；建立服务外包信息安全及知识产权保护体系、国际市场品牌推广、开展产业研究等。

　　（二）对服务外包企业取得的开发能力成熟度模型集成（CMMI）、开发能力成熟度模型（CMM）、人力资源成熟度模型（PCMM）、信息安全管理（ISO27001/BS7799）、IT服务管理（ISO20000）、服务提供商环境安全性（SAS70）、国际实验动物评估和认可委员会认证（AAALAC）、优良实验室规范（GLP）、信息技术基础架构库认证（ITIL）、客户服务中心认证（COPC）、环球同业银行金融电讯协会认证（SWIFT）、质量管理体系要求（ISO9001）、业务持续性管理标准（BS25999）等相关认证及认证的系列维护、升级给予支持，每个企业每年最多可申报3个认证项目，每个项目不超过50万元的资金支持。

　　（三）服务外包企业每新录用1名大学以上学历员工从事服务外包工作并签订1年以上（含1年，下同）劳动合同的，给予企业每人不超过4500元的定额培训支持（定向用于上述人员的培训）。对被录用人员提前解除合同，并在原合同规定的1年期内，与其他服务外包企业或原企业签订新的劳动合同的不再予以资金支持。

　　（四）服务外包培训机构培训的从事服务外包业务人才（大学以上学历），通过服务外包业务专业知识和技能培训考核，并与服务外包企业签订1年以上劳动合同的，给予培训机构每人不超过500元的定额培训支持。

　　四、资金的申请和拨付

　　发展资金的申请、拨付和跟踪问效，严格执行《管理指南》的有关规定。

　　请各省、自治区、直辖市、计划单列市商务和财政主管部门按照规定审核、汇总相关申请材料，于2013年6月10日前上报到商务部、财政部，逾期不予受理。

　　各地区(单位)在工作中如发现问题，请及时向财政部（企业司）、商务部（财务司、服务贸易和商贸服务业司）反映。

　　特此通知。

　　财政部 商务部

　　2013年4月9日


附件下载:

附件：2013年度承接国际服务外包业务发展资金管理指南.doc
http://qys.mof.gov.cn/zhengwuxinxi/gongzuotongzhi/201304/P020130419533318869496.doc
财政部 国家税务总局


关于个人所得税若干政策问题的通知(附英文)
财政部、国家税务总局



各省、自治区、直辖市财政厅（局）、税务局，各计划单列市财政局、税务局，海洋石油税务管理局各分局：
根据《中华人民共和国个人所得税法》及其《实施条例》的有关规定精神，现将个人所得税的若干政策问题通知如下：
一、关于对个体工商户的征税问题
（一）个体工商户业主的费用扣除标准和从业人员的工资扣除标准，由各省、自治区、直辖市税务局确定。个体工商户在生产、经营期间借款的利息支出，凡有合法证明的，不高于按金融机构同类、同期贷款利率计算的数额的部分，准予扣除。
（二）个体工商户或个人专营种植业、养殖业、饲养业、捕捞业，其经营项目属于农业税（包括农业特产税，下同）、牧业税征税范围并已征收了农业税、牧业税的，不再征收个人所得税；不属于农业税、牧业税征税范围的，应对其所得征收个人所得税。兼营上述四业并四业的所得单
独核算的，比照上述原则办理，对于属于征收个人所得税的，应与其他行业的生产、经营所得合并计征个人所得税；对于四业的所得不能单独核算的，应就其全部所得计征个人所得税。
（三）个体工商户与企业联营而分得的利润，按利息、股息、红利所得项目征收个人所得税。
（四）个体工商户和从事生产、经营的个人，取得与生产、经营活动无关的各项应税所得，应按规定分别计算征收个人所得税。
二、下列所得，暂免征收个人所得税：
（一）外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费。
（二）外籍个人按合理标准取得的境内、外出差补贴。
（三）外籍个人取得的探亲费、语言训练费、子女教育费等，经当地税务机关审核批准为合理的部分。
（四）个人举报、协查各种违法、犯罪行为而获得的奖金。
（五）个人办理代扣代缴税款手续，按规定取得的扣缴手续费。
（六）个人转让自用达五年以上、并且是唯一的家庭生活用房取得的所得。
（七）对按国发（1983）141号《国务院关于高级专家离休退休若干问题的暂行规定》和国办发（1991）40号《国务院办公厅关于杰出高级专家暂缓离退休审批问题的通知》精神，达到离休、退休年龄，但确因工作需要，适当延长离休退休年龄的高级专家（指享受国家发
放的政府特殊津贴的专家、学者），其在延长离休退休期间的工资、薪金所得，视同退休工资、离休工资免征个人所得税。
（八）外籍个人从外商投资企业取得的股息、红利所得。
（九）凡符合下列条件之一的外籍专家取得的工资、薪金所得可免征个人所得税：
1．根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家；
2．联合国组织直接派往我国工作的专家；
3．为联合国援助项目来华工作的专家；
4．援助国派往我国专为该国无偿援助项目工作的专家；
5．根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
6．根据我国大专院校国际交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；
7．通过民间科研协定来华工作的专家，其工资、薪金所得由该国政府机构负担的。
三、关于中介费扣除问题
对个人从事技术转让、提供劳务等过程中所支付的中介费，如能提供有效、合法凭证的，允许从其所得中扣除。
四、对个人从基层供销社、农村信用社取得的利息或股息、红利收入是否征收个人所得税，由各省、自治区、直辖市税务局报请政府确定，报财政部、国家税务总局备案。

CIRCULAR ON SOME POLICY QUESTIONS CONCERNING INDIVIDUAL INCOME TAX

(Ministry of Finance and State Administration of Taxation May 131994 [94] Coded Cai Shui Zi No. 020)

Whole Doc.

To the financial departments (bureaus) and tax bureaus of various
provinces, autonomous regions and municipalities directly under the
central government, to the financial bureaus and tax bureaus of various
cities with independent planning and to various sub-bureaus of Offshore
Oil Tax Administrative Bureau:
In accordance with the spirit of the related stipulations of the
Individual Income Tax Law of the People's Republic of China and the
regulations for its implementation, the Circular On Some Policy Questions
Concerning Individual Income Tax is hereby given as follows:

I. Questions concerning the levying of tax on individual industrial
and commercial units
(1) The expense deducting standard for the proprietors of individual
industrial and commercial units and the wage deducting standard for the
employees shall be determined by the tax bureaus of various provinces,
autonomous regions and municipalities. For the expenditure of interest on
the loans borrowed by the individual industrial and commercial units
during the period of production and operation, that part with legal
certificate and not higher than the amount calculated in accordance with
the interest rate for loans of the same category and in the same period
which are extended by financial institutions shall be allowed to be
deducted.
(2) For the plantation, agriculture, animal husbandry and fishing
industry operated exclusively by individual industrial and commercial
units or individuals, when the items they operate come within the dutiable
scope of agricultural tax (including special agricultural product tax, the
same below) and animal husbandry tax and on which agricultural tax and
animal husbandry tax have already been levied, no more individual income
tax shall be levied; when their operational items do not come under the
dutiable scope of agricultural tax and animal husbandry tax, individual
income tax shall be levied on their earnings. For those who concurrently
operate the above-mentioned four industries and the income from which are
calculated separately, the matter shall be handled in light of the
above-mentioned principle. For those from whom individual income shall be
levied, individual income tax shall be calculated and levied on the
combined income earned from the production and operation of other trades;
when the income from the four industries cannot keep separate accounts,
individual income tax shall be levied on the whole lot of income.
(3) For the profits earned from the joint management of individual
industrial and commercial units and enterprises, individual income tax
shall be levied on the items of incomes such as interest, dividends and
bonuses.
(4) When individual industrial and commercial units and individuals
engaging in production and operation have various items of taxable incomes
earned from unrelated production and management activities, individual
income tax shall be calculated and levied separately according to
regulations.

II. The incomes listed below are exempt from individual income tax
for the time being:
(1) Housing subsidies, food allowances, moving fees and laundry fees
gained by individual foreigners in the non-cash form or in the form of
being reimbursed for what they spend.
(2) Travelling allowances at home and abroad gained by individual
foreigners in accordance with rational standards.
(3) The visiting relatives expense, language training expense and
children education expense gained by individual foreigners, that part
considered to be reasonable through examination and approval by local tax
authorities.
(4) Money awards gained by individual's crime-reporting, assisting in
investigating various law-breaking and criminal acts.
(5) The withholding service charge gained according to regulations by
individual who performs the withholding procedures.
(6) The income gained by individual from the transfer of house which
has been used by oneself for over five years and which is one's only
residential house.
(7) In accordance with the spirit of the Provisional Regulations of
the State Council On Some Questions Concerning the Retirement of Senior
Experts, a document Coded Guo Fa (1993) No. 141 and the Circular of the
General Office of the State Council On the Question Concerning the
Examination and Approval of the Temporary Postponement of Retirement of
Outstanding Senior Experts, senior experts (referring to experts and
scholars enjoying special government allowances issued by the state) who
have reached the age of retirement are allowed to appropriately extend
their age of retirement due really to the need of work, their wage and
salary incomes received during the period of retirement are regarded as
retirement wages and are exempt from individual income tax.
(8) The incomes gained by individual foreigners from dividends and
bonuses of enterprise with foreign investment.
(9) The wage and salary incomes gained by foreign experts who conform
with one of the following conditions may be exempt from individual income
tax:
1. Foreign experts directly sent by the World Bank to work in China
in accordance with a special loan agreement;
2. Experts directly sent by the United Nations' Organizations to work
in China;
3. Experts coming to work in China for the UN aid projects;
4. Experts sent by an aid-granting country to China to work specially
for the project granted gratis by the country;
5. Cultural and educational experts coming to China to work for two
years on the cultural exchange project under an agreement signed between
two governments, with their wages and salaries being borne by the country;
6. Cultural and educational exerts coming to China to work for two
years on the international exchange projects of China's universities and
colleges, with their wages and salaries being borne by the country
concerned;
7. Experts coming to work in China through a non-government
scientific research agreement, with their wages and salaries being borne
by the government organization of the country concerned.

III. Questions concerning the deduction of intermediate expenses The
intermediate expenses, paid by an individual in the process of engaging in
technological transfer and providing labor services, may be deducted from
his income if he can provide effective and legal certificates

IV. With regard to whether or not individual income tax should be
levied on the interest, dividends and bonuses gained by an individual from
grass-roots supply and marketing cooperatives and rural credit
cooperatives, the matter shall be reported by the tax bureaus in various
provinces, autonomous regions and municipalities to the governments for
determination and then reported to the Ministry of Finance and the State
Administration of Taxation for the record.



1994年5月13日