国家工商行政管理总局


关于建立红盾护农工作联系点制度的通知

工商市字〔2008〕173号


各省、自治区、直辖市工商行政管理局：

为贯彻落实周伯华局长提出的关于建立联系基层制度的重要指示精神，进一步推进红盾护农工作制度化、规范化、程序化、法治化建设，实现红盾护农工作监管与发展、监管与服务、监管与维权、监管与执法的“四个统一”，切实增强指导基层的针对性和实效性，提高决策的科学化、民主化水平，不断开创工商行政管理工作新局面。现就建立红盾护农工作联系点制度有关事项通知如下：

一、总体要求

红盾护农联系点制度，是指总局在一定的时间内，采取适当的方式，与所确定的基层单位建立相对稳定的联系关系，深入了解基层农资市场监管实际情况，及时总结基层工作经验，充分听取基层意见和建议，密切与基层干部群众的联系，研究解决基层工作中出现的新情况、新问题，以点带面，科学指导基层工作，进一步深入开展红盾护农行动。

建立和落实红盾护农联系点联系基层制度，要坚持以邓小平理论和“三个代表”重要思想为指导，全面树立和落实科学发展观，围绕落实监管与发展、监管与服务、监管与维权、监管与执法的四个统一，带头转变工作作风，强化责任制和责任追究制，深入基层调查研究，及时掌握基层农资市场监管情况，切实增强指导基层的针对性和实效性，提高决策的科学化、民主化水平，不断开创农资市场监管工作新局面。

建立红盾护农联系点制度，总局市场规范管理司领导要定期或不定期地深入联系点，就加强基层农资市场监管工作开展调查研究、了解掌握情况、听取意见建议、进行具体指导。建立联系点制度，是加强对工商基层工作指导，推动红盾护农行动深入开展的有效举措。要注重发挥联系点工作的示范和引导作用，充分发挥联系点的积极性、主动性、创造性，进一步推动红盾护农工作的深入开展。

二、联系的主要内容

（一）调查了解基层贯彻党的路线方针政策和总局关于农资市场监管的工作部署，履行工商行政管理职能，开展红盾护农行动，维护农民利益，促进粮食生产和农民增收的好做法、好经验。

（二）调查了解基层牵头承担“严肃查处制售假冒伪劣农资坑农害农行为，促进农村基层党风廉政建设”工作的落实情况。

（三）调查了解基层开展红盾护农行动取得的成效，重点是农资质量状况、查处假冒伪劣农资坑农害农的典型案例、处理消费者农资消费投诉情况。

（四）调查了解基层创新农资市场监管机制，进一步规范执法行为、提高执法效能的长效机制。

（五）调查了解基层开展红盾护农行动责任制和责任追究制的落实情况，听取当地政府和农民消费者对联系点红盾护农工作的评价和意见。

（六）学习基层干部尽职尽责、忠于职守，尽心尽力、服务群众，甘于奉献、勇于创新，依法行政、廉洁自律等方面的好思想、好作风，进一步加强市场监管队伍作风建设。

（七）牢固树立关心基层、情系基层的思想，调查了解基层工作中存在的带有普遍性和倾向性问题，听取基层对总局红盾护农工作的意见和建议，进一步改进工作。

三、工作要求

红盾护农联系点，是总局调研和督查的重点，也是总局安排农资质量监测和信息统计的重点。总局市场规范管理司根据工作安排每年要听取联系单位工作汇报、召开座谈会。红盾护农联系点在每年的6月30日、11月30日前分别将红盾护农工作情况、存在的问题和建议书面直接报送总局市场规范管理司。

四、有关事项

（一）今年4月份，总局专门研究制定了关于建立红盾护农联系点的要求和原则，重点是开展红盾护农行动措施有特色、工作有成效、制度有创新、理论有研究的农资主产区、主销区，粮食主产区基层工商部门。在各省级工商局的报送的名单中，经研究确定了46个基层工商局为总局红盾护农工作联系点（名单见附件）。

(二)总局市场规范管理司联系基层，要严格领导干部廉政自律的有关规定，轻车简从，不给基层增加负担。

(三)总局市场规范管理司联系基层，要深入群众，深入实际，虚心向基层干部学习，倾听基层干部呼声，及时反映基层实际情况，提高工作指导的预见性和前瞻性。

(四)总局市场规范管理司在每年底专题研究一年来联系基层的有关情况，总结红盾护农工作经验，树立基层执法人员中的先进典型，推广开展红盾护农行动的经验和做法，研究解决联系中发现的问题。

附件：总局红盾护农工作联系点名单

国家工商行政管理总局

二ＯＯ八年八月十五日

附件：

国家工商行政管理总局红盾护农工作联系点名单

黑龙江省齐齐哈尔市工商局

黑龙江省海伦市工商局

吉林省吉林市工商局

吉林省前郭县工商局

辽宁省鞍山市工商局

辽宁省铁岭市工商局

辽宁省北镇市工商局

辽宁省大洼县工商局

河北省藁城市工商局

河北省保定市工商局

内蒙古自治区赤峰市工商局

内蒙古自治区通辽市工商局科尔沁区分局

山东省潍坊市工商局

山东省滕州市工商局

河南省商丘市工商局

河南省罗山县工商局

安徽省滁州市工商局

安徽省和县工商局

江苏省扬州工商局

江苏省泰州市兴化工商局

湖北省随州市工商局

湖北省潜江市工商局

湖南省长沙市工商局

湖南省湘潭县工商局

四川省南充市工商局

四川省绵阳市三台县工商局

江西省九江市工商局

江西省吉安市青原区工商局

北京市工商局海淀分局市场科

天津市工商局武清分局

上海市工商局南汇分局

重庆市工商局永川区分局

山西省永济市工商局

浙江省温岭市工商局

福建省建瓯市工商局

广东省云浮市郁南县工商局

广西自治区桂林市灵川县工商局

海南省乐东工商局

云南省曲靖市陆良县工商局

贵州省黔南州龙里县工商局

西藏自治区日喀则地区江孜县工商局

陕西省眉县工商局

甘肃省张掖市工商局

宁夏自治区吴忠市工商局利通二分局

青海省乐都县工商局

新疆自治区昌吉回族自治州玛纳斯县工商局

国家税务总局


国家税务总局关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知(附英文)
国家税务总局



各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
依照中华人民共和国个人所得税法（以下简称税法）及其实施条例（以下简称实施条例）和我国对外签订的避免双重征税协定（以下简称税收协定）的有关规定，现对在中国境内无住所的个人由于在中国境内公司、企业、经济组织（以下简称中国境内企业）或外国企业在中国境内设立
的机构、场所以及税收协定所说常设机构（以下简称中国境内机构）担任职务，或者由于受雇或履行合同而在中国境内从事工作，而取得的工资薪金所得应如何确定征税问题，明确如下：
一、关于工资、薪金所得来源地的确定
根据实施条例第五条第（一）项的规定，属于来源于中国境内的工资薪金所得应为个人实际在中国境内工作期间取得的工资薪金，即：个人实际在中国境内工作期间取得的工资薪金，不论是由中国境内还是境外企业或个人雇主支付的，均属来源于中国境内的所得；个人实际在中国境外
工作期间取得的工资薪金，不论是由中国境内还是境外企业或个人雇主支付的，均属于来源于中国境外的所得。
二、关于在中国境内无住所而在一个纳税年度中在中国境内连续或累计居住不超过90日或在税收协定规定的期间中在中国境内连续或累计居住不超过183日的个人纳税义务的确定。
根据税法第一条第二款和实施条例第七条以及税收协定的有关规定，在中国境内无住所而在一个纳税年度中在中国境内连续或累计工作不超过90日或在税收协定规定的期间中在中国境内连续或累计居住不超过183日的个人，由中国境外雇主支付并且不是由该雇主的中国境内机构负
担的工资薪金，免于申报缴纳个人所得税。对前述个人应仅就其实际在中国境内工作期间由中国境内企业或个人雇主支付或者由中国境内机构负担的工资薪金所得申报纳税。凡是该中国境内企业、机构属于采取核定利润方法计征企业所得税或没有营业收入而不征收企业所得税的，在该中国
境内企业、机构任职、受雇的个人实际在中国境内工作期间取得的工资薪金，不论是否在该中国境内企业、机构会计帐簿中有记载，均应视为该中国境内企业支付或由该中国境内机构负担的工资薪金。
上述个人每月应纳的税款应按税法规定的期限申报缴纳。
三、关于在中国境内无住所而在一个纳税年度中在中国境内连续或累计居住超过90日或在税收协定规定的期间中在中国境内连续或累计居住超过183日但不满一年的个人纳税义务的确定 根据税法第一条第二款以及税收协定的有关规定，在中国境内无住所而在一个纳税年度中在
中国境内连续或累计工作超过90日或在税收协定规定的期间中在中国境内连续或累计居住超过183日但不满一年的个人，其实际在中国境内工作期间取得的由中国境内企业或个人雇主支付和由境外企业或个人雇主支付的工资薪金所得，均应申报缴纳个人所得税；其在中国境外工作期间
取得的工资薪金所得，除属于本通知第五条规定的情况外，不予征收个人所得税。
上述个人每月应纳的税款应按税法规定的期限申报缴纳。其中，取得的工资薪金所得是由境外雇主支付并且不是由中国境内机构负担的个人，事先可预定在一个纳税年度中连续或累计居住超过90日或在税收协定规定的期间中连续或累计居住超过183日的，其每月应纳的税款应按税
法规定期限申报纳税；对事先不能预定在一个纳税年度或税收协定规定的有关期间中连续或累计居住超过90日或183日的，可以待达到90日或183日后的次月七日内，就其以前月份应纳的税款一并申报缴纳。
四、关于在中国境内无住所但在境内居住满一年的个人纳税义务的确定
根据税法第一条第一款、实施条例第六条的规定，在中国境内无住所但在境内居住满一年而不超过五年的个人，其在中国境内工作期间取得的由中国境内企业或个人雇主支付和由中国境外企业或个人雇主支付的工资薪金，均应申报缴纳个人所得税；其在实施条例第三条所说临时离境工
作期间的工资薪金所得，仅就由中国境内企业或个人雇主支付的部分申报纳税，凡是该中国境内企业、机构属于采取核定利润方法计征企业所得税或没有营业收入而不征收企业所得税的，在该中国境内企业、机构任职、受雇的个人取得的工资薪金，不论是否在中国境内企业、机构会计账簿
中有记载，均应视为由其任职的中国境内企业、机构支付。
上述个人，在一个月中既有在中国境内工作期间的工资薪金所得，也有在临时离境期间由境内企业或个人雇主支付的工资薪金所得的，应合并计算当月应纳税款，并按税法规定的期限申报缴纳。
五、中国境内企业董事、高层管理人员纳税义务的确定
担任中国境内企业董事或高层管理职务的个人，其取得的由该中国境内企业支付的董事费或工资薪金，不适用本通知第二条、第三条的规定，而应自其担任该中国境内企业董事或高层管理职务起，至其解除上述职务止的期间，不论其是否在中国境外履行职务，均应申报缴纳个人所得税
；其取得的由中国境外企业支付的工资薪金，应依照本通知第二条、第三条、第四条的规定确定纳税义务。
六、不满一个月的工资薪金所得应纳税款的计算
属于本通知第二条、第三条、第四条、第五条所述情况中的个人，凡应仅就不满一个月期间的工资薪金所得申报纳税的，均应按全月工资薪金所得计算实际应纳税额，其计算公式如下：
当月实际
当月工资 在中国天数
应纳税额＝（薪金应纳×适用税率—速算扣除数）×－－－－－－
税所得额 当月天数



如果属于上述情况的个人取得的是日工资薪金，应以日工资薪金乘以当月天数换算成月工资薪金后，按上述公式计算应纳税额。
七、本通知规定自1994年7月1日起执行。以前规定与本通知规定内容有不同的，应按本通知规定执行。

示例说明
示例1：某人为一家外国公司雇员，于1994年度受派来华，为该外国公司承包的中国境内一工程项目提供劳务，天数累计为85天。其在华工作期间取得的工资、薪金报酬，属于来源于中国境内的所得，但由于其在一个纳税年度内在华工作累计不超过90天，需依照我国个人所得
税法实施条例第七条以及国家税务总局《关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知》（以下简称通知）第二条第一款的规定，判定其可否享受免征个人所得税优惠待遇。经核查，该承包工程项目采用核定利润的方式征收企业所得税，在华会计帐簿中未列明人员工
资费用，但由于该个人为该承包工程的外国公司雇员，并且是受派在该工程项目中工作的，其工资应由该工程项目负担，根据通知第二条的有关规定，该人员的工资、薪金虽然未在工程项目帐簿中记明，但应视为该承包工程项目负担，其在华工作85天期间的工资、薪金所得，应按月依照
税法规定的期限申报缴纳个人所得税（有协定国家处理原则同上）。
示例2：某外籍个人担任中国境内某国公司驻华机构代表职务，其1994年度在华工作的天数连续计算为60天。其在华工作期间取得的工资、薪金报酬，属于来源于中国境内的所得，但由于其在一个纳税年度内在华工作时间连续计算不超过90天，需依照我国个人所得税法实施条
例第七条以及通知第二条第一款的规定，判定其可否享受免征个人所得税优惠待遇。经核查，该机构仅为其总机构进行了解市场情况，提供商情资料以及其他业务联络、咨询、服务活动，没有营业收入而不征收企业所得税，因而没有设立明细帐簿列明该代表的工资薪金。但由于该个人是该
外国公司驻华机构任职人员，其工资薪金应由该机构负担，根据通知第二条的规定，虽然该个人工资薪金没有在该机构帐簿中列明，但应视为由该机构负担了其工资、薪金，应视就其在华工作60天期间的工资、薪金所得，按月依照税法规定的期限申报缴纳个人所得税，在境外工作期间的
工资，薪金所得，不需在我国申报缴纳个人所得税。（有协定国家处理原则同上）。
示例3．某人为一家外国公司雇员，在1994年度中受派在中国境内工作，天数累计为200天，其工资、薪金是由境外公司支付的，且不是由该公司在中国境内的机构负担的，但由于其在华工作时间超过了90天以及我国与其国家签订税收协定规定的期限，其在华200天工作期
间取得的工资、薪金所得应依照个人所得税法以及通知第三条的规定申报缴纳个人所得税。
示例4：与我国未签有税收协定国家的外籍个人担任我国境内一家外商投资企业市场推广部经理助理，该企业每月支付其工资1万元，该企业境外母公司每月另支付其工资4千美元，该个人1994年度在境内履行职务实际工作250天，在境外实际工作115天。由于该个人在我国
境内居住不满一年，但已超过90天，因此根据个人所得税法第一条第二款和通知第三条的规定，应就其在我国境内实际工作250天期间取得的由境内企业和境外企业支付的工资薪金一并缴纳个人所得税，对其在境外工作期间取得的由境内企业和境外企业支付的工资均不征收个人所得税
。
示例5：一香港人担任一家香港公司驻北京代表机构首席代表，其1994年度在我国税务管辖境内居住不满一年，实际工作200天。根据个人所得税法第一条第二款和通知第三条的规定，应就其取得的来源我国境内的所得缴纳个人所得税，因此，不论其工资薪金是否在中国境内支
付，均应仅就其在境内200天实际工作期间取得的部分缴纳个人所得税。
示例6一外籍个人担任我国境内一家外商投资企业财务经理，每月工资由该企业支付1万元，由外方公司支付4千美元，该个人1994年度在我国境内实际工作340天，有25天出差在境外履行职务。该个人在我国境内居住满一年，根据个人所得税法第一条第一款、税法实施条例
第六条和通知第四条的规定，其在我国境内340天工作期间取得的由境内企业和境外企业支付的工资均应在我国缴纳个人所得税；其在境外25天工作期间取得的工资薪金所得属于来源于中国境外的所得，可以只就由我国境内企业支付的部分缴纳个人所得税。
示例7：某外籍个人在1994年1月1日起担任中国境内某外商投资企业的副总经理，由该企业每月支付其工资2万元，同时，该企业外方的境外总机构每月也支付其工资4千美元，其大部分时间是在境外履行职务，1994年来华工作时间累计计算为180天，根据个人所得税法
以及通知第五条的规定，其1994年度在我国的纳税义务确定：
1．由于其系属企业的高层管理人员，因此，根据通知第五条的规定，该人员于1994年1月1日起至12月31日在华任职期间，由该企业支付的每月2万元工资、薪金所得，应按月依照税法规定的期限申报缴纳个人所得税。
2．由于其1994年来华工作时间未超过183天，根据税收协定的规定，其境外雇主支付的工资、薪金所得，在我国可免予申报纳税（如果该个人属于与我国未签订税收协定国家的居民或港、澳、台居民，则其由境外雇主按每月4千美元标准支付的工资、薪金，凡属于在我境内1
80天工作期间取得的部分，应与我国境内企业每月支付的2万元工资合并计算缴纳个人所得税。

CIRCULAR ON QUESTIONS CONCERNING TAX PAYMENTS FOR WAGE AND SALARYINCOME GAINED BY INDIVIDUALS WITHOUT RESIDENCE WITHIN THE TERRITORY OFCHINA

(State Administration of Taxation: 30 June 1994 Coded Guo Shui Fa[1994] No. 148)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, and various sub-bureaus of the Offshore Oil Tax Administration:
In accordance with the Individual Income Tax Law of the People's
Republic of China (hereinafter referred to as Tax Law) and its Detailed
Rules for Implementation (hereinafter referred to as Detailed Rules for
Implementation) as well as related stipulations of the agreement on the
avoidance of double taxation China signs with other countries (hereinafter
referred to as tax agreement), we hereby clarify the following question
concerning how to determine tax on the wage and salary incomes gained by
individuals without residence in the territory of China who hold a post in
companies, enterprises and economic organizations (hereinafter referred to
as enterprises within China) or agencies and sites as well as permanent
organizations (hereinafter referred to as organizations within China) as
stated in the tax agreement set up in China by foreign enterprises, or who
engage in work within China for being employed or implementing the
contract:

I. Concerning determination of the sources of wage and salary income
In line with the stipulation of Section (1) of Article 5 of the
Detailed Rules for Implementation, the wage and salary income originates
from the territory of China shall be considered the wage and salary gained
by individuals during the period of actual work within China, that is: the
wage and salary gained by individuals during the period of actual work
within China which are paid by enterprises or individual employers whether
inside or outside China, all belong to incomes originate from within the
territory of China: the wage and salary gained by an individual during the
period of actual work outside China, which are paid by enterprises or
individual employers whether inside or outside China, all belong to
incomes originate from outside China.

II. Concerning the determination of individual tax payers with no
residence within the territory of China but who, within a tax- paying
year, live continuously or for an accumulated period of no more than 90
days within the territory of China, or who live continuously or for an
accumulated period of no more than 183 days within the territory of China
during the period as set in the tax agreement
In accordance with the related stipulations of Clause 2 of Article 1
of the Tax Law, Article 7 of the Detailed Rule for Implementation as well
as the Tax Agreement, the wage and salary for the individuals with no
residence in the territory of China but who, within a tax-paying year,
work continuously or for an accumulated period of no more than 90 days or
live continuously or for an accumulated period of no more than 183 days
within the territory of China, which are paid by the employers outside
China and which are not borne by the organization within China of the said
employers, are exempt from declaration for payment of individual income
tax. The above-mentioned individuals shall declare tax payment for the
wage and salary incomes gained during the period of their actual work
within China, which are paid by the enterprises or individual employers or
borne by the organizations within the territory of China. If these
enterprises or organizations within China for which enterprise income tax
is calculated and levied by the method of appraising and deciding profits
or enterprise income tax is not calculated and levied for having no
business income, wages and salaries gained by individuals during the
period or their actual work in China who assume office in and are employed
by the enterprises or organizations within China, which, whether are or
are not recorded in the account books of the enterprises or organizations
within China, shall all be regarded as wages and salaries paid by
enterprises within China or borne by the organizations within China.
The above-mentioned individuals shall declare tax payment within the
time limit as set in the Tax Law for their monthly payable tax.

III. Concerning determination of tax payment by individuals without
residence within the territory of China but who, in the tax-paying year,
live continuously or for an accumulated period not more than 90 days or
live continuously or for an accumulated period exceeding 183 days but less
than one year within the territory of China during the period specified in
the tax agreement.
In accordance with the related stipulations of Clause 2 of Article 1
as well as the tax agreement, the individuals without residence within the
territory of China but who, within the tax- paying year, work continuously
or for an accumulated period exceeding 90 days within China or who, during
the period as set in the tax agreement, live continuously or for an
accumulated period exceeding 183 days but less than one year within the
territory of China, shall all declare payment of individual income tax on
the wage and salary income gained during the period of the actual work in
China paid by the enterprises or individual employers within China and by
enterprises or individual employers outside China; the wage and salary
income they gained during the period of their work outside China, with the
exception of what is stipulated in Article 5 of the Circular, are exempt
from individual income tax.
The above-mentioned individuals shall declare payment of the monthly
payable tax in accordance with the time limit as stipulated in the Tax
Law. Individuals, who have wage and salary income paid by employers
outside China and not borne by the organizations within China, may
predetermine that within the taxpaying year they live continuously or for
an accumulated period exceeding 90 days or live continuously or for an
accumulated period exceeding 183 days within the period as specified in
the tax agreement, they shall declare payment for the monthly payable tax
within the time limit specified in the Tax Law; individuals, who cannot
predetermine that within the tax-paying year or during the related period
as set in the tax agreement, live continuously or for an accumulated
period exceeding 90 days or 183 days, may, within seven days of the
following month after reaching 90 days or 183 days, declare tax payment
together with the payable tax of the previous month.

IV. Concerning determination of tax payment by individuals without
residence within the territory of China but who have lived in China for a
full year.
In accordance with the stipulation of Clause 1 of Article 1 of the
Tax Law and Article 6 of the Regulations for Implementation, individuals
without residence within the territory of China but who have lived in
China for a full year but not exceeding five years shall all declare
payment of individual income tax on the wages and salaries gained by them
during the period of their work in China and paid by the enterprises or
individual employers within China and by enterprises or individual
employers outside China. An individual who has wage and salary income
gained during the period of work when he temporarily leaves China as
stated in Article 3 of the Regulations for Implementation shall declare
payment of tax only on the part paid by enterprises or individual
employers within China. If enterprises and organizations within the
territory of China which calculate and levy enterprise income tax by
adopting the method of verifying profit or those which do not have
business income and therefore enterprise income tax is not levied, the
wage and salary gained by individuals who assume office in or are employed
by the enterprises or organizations within China, no matter whether or not
recorded in the account books of the enterprises or organizations within
China, shall all be regarded as paid by the enterprises or organizations
within China where they assume office.
The above-mentioned individuals who, within one month, has both wage
and salary income gained during the period of work within China and wage
and salary income gained during the period when they temporarily leave
China and paid by the enterprises or individual employers within China,
shall have the month's payable tax calculated for both incomes and declare
tax payment within the time limit as set in the Tax Law.

V. Concerning determination of tax payment directors and high- level
managerial personnel within China.
For individuals who take the post as directors or high-level managers
of the enterprises within China, the director fees or wage and salary
gained by them and paid by the enterprises within China, the stipulations
of Articles 2 and 3 of this Circular are not applicable to them, shall
declare payment of individual income tax no matter whether or not they
perform their duties outside China during the period from the day they
hold the past as directors or high-level managers of the enterprises
within China to the day when they terminate the above-mentioned post; they
shall perform the tax paying obligation as set in the stipulations of
Articles 2, 3 and 4 of this Circular on the wage and salary gained by them
and paid by the enterprises outside China.

VI. The calculation of payable tax on the wage and salary income
gained in less than one month
Individuals fit in with the situation as mentioned in Articles 2, 3,
4 and 5 of this Circular who declare payment for the wage and salary
incomes gained during the period of less than one month shall have the
actual payable tax amount calculated for the wage and salary income in
line with a full month, the formula for calculation is as follows:

Payable tax amount =
The amount of payable tax on current wage & salary income X
Applicable tax rate - Rapid calculating deducting number X
(Actual days in China in the month ?Days in the month)

If what an individual of the above-mentioned case receives is daily
wage and salary, the daily wage and salary should be multiplied by the
number of days in the current month and, after being converted into
monthly wage and salary, the above-mentioned formula should be followed in
calculating the payable tax amount.

VII. The stipulations of this Circular takes effect from July 1,
1994. If the content of previous regulations is different from the content
of the stipulations of this Circular, the matter shall be carried out in
accordance with the stipulations of this Circular.

Appendix: Explanations on Examples