Article 12.For the purposes of item (2) of Article 4 of the Tax Law, the term "interest on national debt obligations" shall mean interest income derived by individuals by virtue of holding bonds issued by the Ministry of Finance of the People's Republic of China, and the term "interest on financial debentures issued by the state" shall mean interest income derived by individuals by virtue of holding financial bonds issued with State Council approval.

第十三条 税法第四条第三项所说的按照国家统一规定发给的补贴、津贴，是指按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴。

Article 13.For the purposes of item (3) of Article 4 of the Tax Law, the term "subsidies and allowances paid in accordance with uniform regulations of the state" shall mean special government subsidies issued in accordance with State Council regulations and allowances and subsidies that are exempt from individual income tax by State Council regulations.

第十四条 税法第四条第四项所说的福利费，是指根据国家有关规定，从企业、事业单位、国家机关、社会团体提留的福利费或者工会经费中支付给个人的生活补助费；所说的救济金，是指国家民政部门支付给个人的生活困难补助费。

Article 14.For the purposes of item (4) of Article 4 of the Tax Law, the term "welfare benefits" shall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits or labor union funds allocated by enterprises, institutions, government agencies and social organizations, and the term "relief payments" shall mean hardship subsidies paid to individuals by civil affairs authorities of the state.

第十五条 税法第四条第八项所说的依照我国法律规定应予免税的国家驻华使馆、领事馆的外交代表、领事官员和其他人员的所得，是指依照《中华人民共和国外交特权与豁兔条例》和《中华人民共和国领事特权与豁免条例》规定免税的所得。

Article 15.For the purposes of item (8) of Article 4 of the Tax Law, the "income derived by the diplomatic agents, consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China" shall mean income that is tax-exempt under the Regulations of the People's Republic of China Concerning Diplomatic Privileges and Immunities and the Regulations of the People's Republic of China concerning Consular Privileges and Immunities.

第十六条 税法第五条所说的减征个人所得税，其减征的幅度和期限由省、自治区、直辖市人民政府规定。

Article 16.The ranges and periods of the reductions in individual income tax referred to in Article 5 of the Tax Law shall be stipulated by the People's Governments of the provinces, autonomous regions and municipalities directly under the central government.

第十七条 税法第六条第一款第二项所说的成本、费用，是指纳税人从事生产、经营所发生的各项直接支出和分配计入成本的间接费用以及销售费用、管理费用、财务费用；所说的损失，是指纳税义务人在生产、经营过程中发生的各项营业外支出。

Article 17.For the purposes of item (2) of the first paragraph of Article 6 of the Tax Law, the terms "costs" and "expenses" shall mean all direct expenditures, indirect expenses allocated as costs, as well as marketing expenses, administrative expenses and financial expenses incurred by taxpayers while engaging in production and business, and the term "losses" shall mean all non-operating expenditures incurred by taxpayers in the course of production and business.

从事生产、经营的纳税义务人未提供完整、准确的纳税资料，不能正确计算应纳税所得额的，由主管税务机关核定其应纳税所得额。

If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income, his amount of taxable income shall be determined by the tax authorities-in-charge.

第十八条 税法第六条第一款第三项所说的每一纳税年度的收入总额，是指纳税义务人按照承包经营、承租经营合同规定人分的经营利润和工资、薪金性质的所得；所说的减除必要费用，是指按月减除800元。

Article 18.For the purposes of item (3) of the first paragraph of Article 6 of the Tax Law, the term "the gross income in a tax year" shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term "deduction of necessary expenses" shall mean a monthly deduction of RMB 800.

第十九条 税法第六条第一款第五项所说的减财产原值，原指：

Article 19.For the purposes of item (5) of the first paragraph of Article 6 of the Tax Law, the term "the original value of the property" shall mean:

（一）有价证券，为买入价以及买入时按照规定交纳的有关费用；

(1) in the case of negotiable securities, the price for which they were purchased and related expenses paid according to regulations at the time of purchase;

（二）建筑物，为建造费或者购进价格以及其他有关费用；

(2) in the case of buildings, the construction expenses or purchase price, and other related expenses;

（三）土地使用权，为取得土地使用权所支付的金额，开发土地的费用以及其他有关费用；

(3) in the case of land use rights, amount paid to acquire the land use rights, land development expenses and other related expenses;

（四）机器设备、车船，为购进价格、运输费、安装费以及其他有关费用；

(4) in the case of machinery, equipment, vehicles and vessels, the purchase, freight, installation expenses and other related expenses;

（五）其他财产，参照以上方法确定。

(5) in the case of other property, the original value shall be determined by reference of the above methods.

纳税义务人未提供完整、准确的财产原值凭证，不能正确计算财产原值的，由主管税务机关核定其财产原值。

If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property, the original value of the property shall be determined by the tax authorities-in-charge.

第二十条 税法第六条第一款第五项所说的合理费用，是指卖出财产时按照规定支付的有关费用。

Article 20.For the purposes of item (5) of the first paragraph of Article 6 of the Tax Law, the term "reasonable expenses" shall mean relevant expenses paid in accordance with regulations at the time of sale.

第二十一条 税法第六条第一款第四项、第六项所说的每次收入，是指：

Article 21.For the purposes of items (4) and (6) of the first paragraph of Article 6.of the Tax Law, the term "each payment" shall mean:

（一）劳务报酬所得，属于一次性收入的，以取得该项收人为一次；用于同一项目连续收入的，以一个月内取得的收人为一次。

(1) in the case of income from remuneration for personal services, the amount, if the income is derived in a lump sum, of that lump sum; and, if the income is of a continuing nature and pertains to the same project, the income derived during one month;

（二）稿酬所得，以每次出版、发表取得的收人为一次。

(2) in the case of income from author's remuneration, the income derived on each instance of publication;

（三）特许权使用费所得，以一项特许权的一次许可使用所取得的收入为一次。

(3) in the case of income from royalties, the income derived from each instance of licensing a licensing right;

（四）财产租赁所得，以一个月内取得的收人为一次。

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