Local Tax Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate planning, State Tax Bureaus of Tibet, Ningxia, Qinghai Province (autonomous region):
Recently, some areas have reported that the implementation criteria for several individual income tax policies are not clear enough. In order to balance the tax burden and strengthen collection and management, according to relevant regulations such as the "Individual Income Tax Law of the People's Republic of China" and its implementing regulations, the following notice regarding the implementation criteria for several individual income tax policies is hereby issued:
1. The taxation method related to the "double-salary system" mentioned in the first article of the "State Administration's Approval Regarding Several Individual Income Tax Policies" (Guoshui Han [2002] No. 629) will cease to be implemented.
2. Issues regarding the taxation of director fees
(a) Director fees taxed under the labor remuneration category as stipulated in Article Eight of the "State Administration's Notice on Issuing the Provisions on Several Issues Concerning the Collection of Individual Income Tax" (Guoshui Fa [1994] No. 089)...