国家税务总局


国家税务总局关于个人所得税有关政策衔接问题的通知(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：
为了贯彻落实好个人所得税法及其实施条例的有关规定，经研究，现对实施个人所得税法后，与原个人收入调节税、城乡个体工商业户所得税的一些政策衔接问题明确如下：
一、对于按照国发〔1993〕79号《国务院关于机关和事业单位工作人员工资制度改革问题的通知》精神，实行工资制度改革，于1994年补发的工资，应区别不同情况征税。属于补发1993年第四季度各月的工资，应与原发工资合并计征个人收入调节税；属于1994年的
工资，应按个人所得税法及其实施条例的有关规定征收个人所得税，其中未纳入工资总额的原补贴、津贴差额部分，暂免征收个人所得税。
二、个人于1994年1月1日后取得属于以前年度的应税所得，应按该所得所属期限适用的税收法律、法规计征税款。
三、对于查出的属于1994年以前年度的应税所得，应按其所属时期的适用税收法律、法规补征税款和进行处理。
四、对属于按查账征收办法征收所得税的个体工商户，其1993年度应纳的所得税，应按照城乡个体工商户所得税暂行条例的有关规定进行汇算清缴。
五、对于私营企业1993年及以前年度未分配的税后利润，应在1993年度所得税汇算清缴结束前，按有关规定进行分配，并计征个人收入调节税。仍不进行分配的，其未分配利润的50％视同用于个人消费，并按40％的税率计征个人收入调节税。
六、1993年12月31日以前国家统一税收政策已明确规定免征个人收入调节税的债券，在1994年1月1日以后支付的利息，免征个人所得税。
特此通知，请遵照执行。

CIRCULAR ON QUESTIONS CONCERNING LINKS OF POLICIES ON INDIVIDUALINCOME TAX

(State Administration of Taxation: 8 March 1994 Coded Guo Shui Fa[1994] No. 045)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning and to various sub-bureaus of the Offshore Oil Tax
Administration:
In order to properly implement the relevant stipulations of the
Individual Income Tax Law and Regulations on Its Implementation, after
study, we hereby clarify some questions concerning the links of policies
on the original individual income regulatory tax and the income tax of
urban and rural individual industrial and commercial units as follows:
I. With regard to the back pay given for 1994 due to reform of the
wage system conducted in the spirit of the Circular of the State Council
on Questions Concerning Reform of the Wage System for Personnel of
Organizations and Institutions Coded Guo Fa [1993] No. 79, tax shall be
levied in light of different circumstances. the back pay given for various
months of the fourth quarter of 1993 shall be merged with the originally
issued wages on which individual income regulatory tax is calculated and
levied; for wages belonging to 1994, individual income tax shall be levied
in accordance with relevant stipulations of the Individual Income Tax Law
and Regulations for Its Implementation, individual income tax is
temporarily exempt from the differences of the original subsidies and
allowances which have not been incorporated into the total amount of
wages.
II. For the taxable income earned by an individual after January 1,
1994 but belonging to previous years, tax shall be calculated and levied
in accordance with the applicable tax laws and regulations in the period
during which the income is earned.
III. With regard to taxable income ferreted out as belonging to years
before 1994, the overdue tax shall be levied and dealt with in accordance
with the applicable tax laws and regulations of the period to which the
taxable income belongs.
IV. With regard to individual industrial and commercial units whose
income tax is levied in light of the method of auditing account, a final
settlement shall be made in accordance with relevant stipulations of the
Provisional Regulations for Income Tax on Urban and Rural Individual
Industrial and Commercial Units in regard to their payable income tax for
1993.
V. For the post-tax profits earned by private enterprises in 1993 and
the previous years which have not yet been distributed, distribution shall
be conducted in accordance with relevant stipulations before the end of a
final settlement of the income tax for 1993, and individual income
regulatory tax shall be calculated and levied. If distribution is still
not conducted, 50 percent of the undistributed profits shall be regarded
as money of personal consumption and individual income regulatory tax
shall be calculated and levied at a 40 percent tax rate.
VI. For bonds from which individual income regulatory tax is exempt
as clearly set in unified state tax policies before December 31, 1993,
individual income is exempt from the interest which was paid after January
1, 1994.
The circular is hereby specially issued, please put it into practice.



1994年3月8日
煤炭部


关于开展煤炭工业安全监察员培训工作的通知

煤炭部

19960109

煤安字（１９９６）第１０号



各煤炭工业管理局、省（区）煤炭工业厅（局、公司），直管矿务局（公司），北京

矿务局，神华集团公司，华晋焦煤公司：

根据《煤炭工业安全监察暂行规定》（煤安字〔１９９５〕第１６５号，为提高煤炭

工业安全监察人员素质，部决定从１９９６年起，按照“统一教材、分级培训、考核发证

、持证上岗”的原则，对所有从事煤炭工业安全监察与管理的人员进行业务培训。现将有

关事宜通知如下：

一、培训工作的安排

１．培训的组织领导。煤炭工业安全监察员培训工作由各级煤炭工业主管部门和煤炭

工业企业的安全监察机构负责。煤炭部按年度下达省（区）煤炭工业主管部门、直管矿务

局煤炭工业安全监察员培训计划。由部组织培训的，按照煤炭部下达的计划到指定煤矿安

全培训中心培训；由省（区）煤炭工业主管部门、直管矿务局组织培训的，按照部下达的

计划，到各自选择的培训地点进行培训。

２．分级培训范围。部负责组织对各级煤炭工业主管部门和煤炭工业企业的安全监察

局、处、站长，从事安全监察与管理工作的区（科）级以上干部、主任工程师以上技术人

员的培训；其他安全监察与管理人员和工程技术人员由省（区）煤炭工业主管部门及直管

矿务局负责培训。

３．培训工作的考核。培训工作计划完成情况由部安全司按年度进和考核，并将考核

情况作为安全生产工作评比和争创标准化安监局（处）的依据。

４．结业发证。对参加培训的学员在学习期满，经考试、考核合格后，均可颁发由煤

炭部统一印制的《中华人民共和国煤炭工业安全监察员证》。

二、培训工作的要求

１．加强对培训工作的领导。各单位要有专人抓培训工作，按部下达的计划制定好培

训方案，及时选派人员参加培训，认真抓好落实。

２．用统一教材进行教学。培训统一使用部安全司组织编写的《煤炭工业安全监察与

管理》一书进行教学。主要内容为煤矿安全法规和技术标准；煤矿安全监察与管理知识；

煤矿安全新技术、新工艺和煤矿典型事故案例分析等。每期学习不少于１５天（７０个学

时）。

３．保证培训质量。各单位在组织培训过程中，要选拔好师资队伍，搞好教学、教务

等方面的管理，按照统一教学大纲，完成教学任务，并适当组织学员进行安全经验交流和

典型事故案例分析及教学实验等。

附：１９９６年煤炭工业安全监察员培训名额分配表（略）