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Special Review and Approval Procedure for Drug Registration of the State Food and Drug Administration

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Special Review and Approval Procedure for Drug Registration of the State Food and Drug Administration

Commissioner of SFDA


Special Review and Approval Procedure for Drug Registration of the State Food and Drug Administration



(SFDA Decree No. 21)

The Special Review and Approval Procedure for Drug Registration of the State Food and Drug Administration, adopted at the executive meeting of the State Food and Drug Administration (SFDA) on November 18, 2005, is hereby promulgated and shall go into effect as of the date of promulgation.


Shao Mingli
Commissioner of SFDA
November 18, 2005





Special Review and Approval Procedure for Drug Registration of the State Food and
Drug Administration


Chapter 1 General Provisions

Article 1 This Procedure is formulated for the purpose of effective prevention, timely control and elimination of the hazards of public health emergencies to ensure the health and safety of the public in accordance with the Drug Administration Law of the People’s Republic of China, Law of the People’s Republic of China on the Prevention and Treatment of Infectious Diseases, Regulations for Implementation of the Drug Administration Law of the People’s Republic of China, Regulations on Preparedness for and Response to Emergent Public Health Hazards, and other relevant laws and regulations.

Article 2 The special review and approval procedure for drug registration refers to the procedure and requirements of the State Food and Drug Administration to carry out special review and approval of drugs for handling public heath emergencies under the principle of unified leadership, early involvement, expeditiousness and efficiency, and scientific review and approval, in an effort to approve drugs for the prevention and treatment of public health emergencies as soon as possible under the threat or after the occurrence of public heath emergencies.

Article 3 The State Food and Drug Administration may, according to law, decide to follow the Procedure to conduct special review and approval of drugs for public health emergencies in any of the following circumstances:
(1) Where the President of the People’s Republic of China declares a state of emergency or the State Council decides that certain areas within a province, autonomous region or municipality directly under the Central Government are in a state of emergency;
(2) Where the contingency program for public health emergencies is initiated according to law;
(3) Where the drug reserve department or the health administrative department of the State Council proposes a special review and approval for drugs having existing national drug standard;
(4) Other circumstances applicable to special review and approval.

Article 4 The State Food and Drug Administration is responsible for the review and approval of clinical trials, production and importation of drugs for the prevention and treatment of public health emergencies.

The (food and) drug regulatory department of a province, autonomous region, or municipality directly under the Central Government shall, upon entrustment of the State Food and Drug Administration, be responsible for on-site inspection and sampling of the pilot products of the drugs for the prevention and treatment of public health emergencies.


Chapter 2 Application Acceptance and On-site Inspection

Article 5 Where the special review and approval procedure for drug registration is initiated, the State Food and Drug Administration is responsible for the acceptance of registration applications for drugs for public health emergencies.

Where a drug or a preventive biological product for public health emergencies has not been marketed in China, the applicant shall, before submission of the registration application, provide the State Food and Drug Administration with relevant research and development information.

Article 6 The applicant shall submit a registration application with relevant technical dossier to the State Food and Drug Administration according to the relevant provisions and requirements on administration of drug registration.

The registration application for drug for public health emergencies may be submitted in electronic form.

Article 7 Before submitting an application for registration, the applicant may provide a feasibility assessment application with general information and relevant explanations. The State Food and Drug Administration shall only comment on the scientific rationality and feasibility of the drug project, and respond within 24 hours.

The response to a feasibility assessment application shall be neither deemed as the review and approval opinion nor legally binding on the review and approval result of a registration application.

Article 8 The State Food and Drug Administration shall organize an expert group to evaluate and review the registration application for drug for the prevention and treatment of public health emergencies, make a decision within 24 hours on whether or not to accept the application, and notify the applicant.

Article 9 Where a registration application is accepted, the State Food and Drug Administration shall organize technical review of submitted dossier within 24 hours and at the same time notify the (food and) drug regulatory department of the province, autonomous region or municipality directly under the Central Government where the applicant is located to conduct an on-site inspection on drug research and development conditions, and organize sampling and testing of pilot products.

The (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government shall, within five days, submit the on-site inspection result and relevant opinion to the State Food and Drug Administration.

Article 10 The (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government shall organize staff from the departments of drug registration, drug safety and inspection, etc. to participate in the on-site inspection.

The National Institute for the Control of Pharmaceutical and Biological Products shall be notified to send staff to participate in the on-site inspection and sampling of preventive biological products.

Article 11 For drugs that have existing national standards for the prevention and treatment of public health emergencies, the State Food and Drug Administration may directly review and approve the drug in accordance with the relevant provisions in Chapter 6 of the Procedure when it deems there is no need for a clinical trial in accordance with law.

Article 12 With respect to the registration application for a specific vaccine, where only the original virus strain used in the manufacturing is changed while the manufacturing processes or quality specifications are maintained, the State Food and Drug Administration shall make a decision on whether or not to grant the approval within three days after verifying the changed strain used in the manufacturing.


Chapter 3 Testing for Registration

Article 13 After receiving the samples taken by the (food and) drug regulatory department of a province, autonomous region, or municipality directly under the Central Government, the drug testing institution shall immediately organize verification of specifications and laboratory testing on the samples.

The drug testing institution shall complete the testing within the time frame for the drug being applied.

Article 14 For a drug applied first time for marketing, the State Food and Drug Administration may, when necessary, make early involvement by appointing the National Institute for the Control of Pharmaceutical and Biological Products to communicate with the applicant prior to testing for registration so as to timely resolve technical problems which may arise in the process of quality specifications verification and laboratory testing.

With respect to preventive biological products used to prevent and control the epidemic of serious infectious diseases, the State Food and Drug Administration may, depending on the situation, allow the testing for registration and the manufacturer’s self-testing to be performed in parallel.

Article 15 After completion of the specifications verification and laboratory testing on a drug, the drug testing institution shall, within two days, issue its verification opinion and submit it along with the drug test report to the State Food and Drug Administration.


Chapter 4 Technical Review

Article 16 The State Food and Drug Administration shall, within 15 days after acceptance of the registration application for drug for the prevention and treatment in public health emergencies, complete the first round of technical review.

Article 17 Where the State Food and Drug Administration considers that additional data are needed, it shall immediately inform the applicant of the content and timeline.

Where the applicant submits the supplementary data within the specified timeline, the State Food and Drug Administration shall complete the technical review within three days, or, depending on the situations, organize another review meeting within five days, and then complete the review report within two days.


Chapter 5 Clinical Trial

Article 18 Where the technical review is completed, the State Food and Drug Administration shall, within three days, complete the administrative examination, make a decision and inform the applicant.

Where the State Food and Drug Administration decides to approve a clinical trial, it shall issue a Drug Clinical Trial Approval. Where it decides not to approve, it shall issue a Disapproval Notice with reasons.

Article 19 Where an applicant obtains a clinical trial approval, it shall conduct the trial strictly following the relevant requirements in the approval document, and comply with the Good Clinical Practice.

Article 20 Drug clinical trials shall be conducted in institutions legally certified for drug clinical trials. If a clinical trial has to be conducted by an institution not yet certified, a special approval by the State Food and Drug Administration should be obtained.

The application for a clinical trial conducted by an institution not yet certified for drug clinical trials may be submitted along with the application for drug registration.

Article 21 The investigator responsible for a drug clinical trial shall, in accordance with the relevant provisions, timely report adverse events occurred in the process of the clinical trial to the State Food and Drug Administration. If no adverse event occurs, the investigator shall collect relevant information and report to the State Food and Drug Administration monthly.

Article 22 The State Food and Drug Administration shall, in accordance with law, supervise and inspect the clinical trials of drugs for public health emergencies.


Chapter 6 Review, Approval and Monitoring of Drug Production

Article 23 The applicant shall, after completion of the drug clinical trials, submit the relevant data to the State Food and Drug Administration in accordance with the Provisions for Drug Registration.

Article 24 The State Food and Drug Administration shall, within 24 hours after receiving data submitted by the applicant, organize technical review, and at the same time notify the (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government where the applicant is located to conduct the on-site inspection on the drug manufacturing conditions, and organize the sampling and testing of pilot products.

The (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government shall, within five days, submit the result and opinion of the on-site inspection to the State Food and Drug Administration.

Article 25 Any newly-established drug manufacturer or manufacturer with newly-built manufacturing workshops or newly-added dosage forms for production may apply to the State Food and Drug Administration for a certificate of the Good Manufacturing Practice along with the application for drug registration. The State Food and Drug Administration shall, when conducting the drug registration review, immediately carry out an inspection on the Good Manufacturing Practice certification.

Article 26 The drug testing institution shall, after receiving the samples of three batches taken by the (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government, immediately arrange the testing.

Upon completion of testing, the drug testing institution shall, within two days, complete the test report and submit it to the State Food and Drug Administration.

Article 27 The State Food and Drug Administration shall carry out technical review in accordance with Chapter 4 of the Procedure, and shall, within three days after the completion of the technical review, complete the administrative examination, make a decision and inform the applicant.
Where the State Food and Drug Administration decides to approve the drug, it shall issue the Letter of Approval for Drug Registration, and may grant an approval number for the drug at the same time if the applicant has appropriate manufacturing conditions; if it decides to disapprove the manufacturing, it shall issue a Disapproval Notice with reasons.

Article 28 Where a drug manufacturer or distributor, or a medical and health institution finds any new or serious adverse drug reaction or cluster adverse reaction relating to a specially approved drug for public health emergencies, it shall immediately report the case to the local (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government, the health administrative department at the provincial level and the professional institution for adverse drug reactions monitoring.

The professional institution for adverse drug reactions monitoring shall regard drugs specially approved for public health emergencies as critically monitored products, analyze the collected case reports in accordance with the relevant provisions and timely report to the (food and) drug regulatory department of the province, autonomous region, or municipality directly under the Central Government and the State Food and Drug Administration.

The State Food and Drug Administration shall reinforce the reevaluation of approved drugs for public health emergencies after they are marketed.


Chapter 7 Supplementary Provisions

Article 29 The measures for special review and approval of the medical devices for public health emergencies shall be separately formulated by the State Food and Drug Administration with reference to the relevant provisions of the Procedure.

Article 30 The Procedure shall go into effect as of the date of promulgation.





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大庆市人民政府关于印发《大庆市人民政府督办检查工作若干规定》的通知

黑龙江省大庆市人民政府


大庆市人民政府关于印发《大庆市人民政府督办检查工作若干规定》的通知
庆政发〔2006〕22号

各县、区人民政府,各中、省直单位,市政府各直属单位:
  经2006年6月5日市政府第六次常务会议讨论通过,现将《大庆市人民政府督办检查工作若干规定》印发给你们,请遵照执行。

                        二○○六年六月十九日

            大庆市人民政府督办检查工作若干规定

                第一章 总  则

  第一条 为保证市委、市政府的各项决策得到有效贯彻落实,根据国务院、省政府关于加强督办检查工作的要求和《大庆市人民政府工作规则》,结合我市实际,制定本规定。
  第二条 督办检查是各级政府及直属部门的重要职责;是政府工作和领导活动的重要组成部分;是保证党的路线、方针、政策和政府决策落实的重要手段;是增强政府工作透明度,提高工作效率的有效措施;是加强党和政府同人民群众联系的重要渠道。
  第三条 督办检查工作要紧紧围绕党和政府的中心工作,围绕党委、政府主要领导的重要批示和关注的重点工作,围绕人大对政府工作审议的意见和人大代表、政协委员的建议、意见、批评、提案,围绕人民群众关心、关注的热点难点问题抓好落实。
  第四条 督办检查机构要充分发挥督促查办、协调反馈、参谋助手的作用,不断强化督办职能,延伸督办领域,除固定列席本级政府全体会议、常务会议等重要会议外,还要参加本级政府主要领导重要的政务活动,并按照分级负责的原则,尽职尽责地做好督办检查工作。

                第二章 工作任务

  第五条 政府系统督办检查工作的重点是保证党的路线、方针、政策和政府重大决策、重要工作部署的贯彻落实,主要工作任务包括:
  (一)政府的重大决策、重要工作部署的贯彻落实;
  (二)政府的重要文件、电报规定事项的贯彻落实;
  (三)政府全体会议、常务会议等重要会议决定事项的贯彻落实;
  (四)上级文件决定需由本级政府承办的重要事项的贯彻落实;
  (五)上级和本级政府领导同志的重要批示及交办事项的贯彻落实;
  (六)人大代表建议、意见、批评和政协提案的办理;
  (七)重大的信访案件和重要的群众建议;
  (八)其他需要督办检查的事项。

                第三章 工作程序

  第六条 政府重大决策和重要工作部署及会议、文件、电报确定事项的督办检查工作。
  (一)分解立项。对所督查的工作任务进行分解立项,明确牵头单位、协办单位、责任人和完成时限;征求有关单位和领导的意见,提交政府会议或分管领导审定后,以政府或政府办公室文件形式下发督办要点。
  (二)督促检查。督促各承办单位在规定的时限内按要求完成所承办的工作任务。除采取电话和信函督查等常规督查方式外,对决策实施和工作部署落实中涉及全局或难以落实的问题,采取跟踪督查、实地督查、联合督查、协调督查等方式进行督查落实。
  (三)综合反馈。负责各类督办事项落实情况的综合反馈,并及时向市政府报告。对政府确定的年度重点工作和大事实事,通过《督查专报》每季度报告一次进展情况,年底报告总体落实情况。对重大问题或需呈请领导批示的工作,以《督查专报》呈政府有关领导。
  第七条 政府领导批示和交办事项的督办检查工作。
  (一)登记分发。对领导批示和交办事项进行登记,根据批示和交办事项内容提出拟办意见,经督查部门或办公室分管领导审定后转承办领导和单位。对列入督办的批示和交办事项要同时填写并下发《督查通知》。
  (二)督办检查。采取电话、信函等方式,对承办单位落实领导批示和交办事项情况进行督促检查。对于领导关注的重要事项要进行实地督查,及时催要办理结果。一般情况下,急件一至五日内办结;非急件15日内办结,办理难度较大的件30日内办结;特殊情况按领导要求办理。
  (三)综合反馈。对承办单位上报的反馈报告进行审核把关,并及时呈送政府领导阅批。
  第八条 人大代表建议、政协提案的办理工作。
  (一)登记分发。根据人大代表建议或政协提案内容分类、编号、登记,确定答复时限,经督查部门或办公室领导审定后通过《督查通知》交承办单位办理。
  (二)督办检查。用电话、信函、抽查或组织实地检查等方式督促承办单位按期办结。
  (三)综合反馈。对省人大代表建议、政协提案的办理,由承办单位代市政府起草答复函,经市政府分管领导审定后,以市政府办公室文件形式答复省人大代表或政协委员,并抄报省人大常委会办公厅或省政协办公厅、政府办公厅;对市以下人大代表建议、政协委员提案的办理,由本级政府承办单位起草答复函,经市政府督查室把关后,以正式文件形式答复人大代表或政协委员,并抄报同级人大人事委员会、政协提案委员会及同级政府办公室。
  第九条 立卷归档。凡由督查部门处理办结的督办检查事项的有关资料,均按档案部门要求,立卷归档,妥善保管,以备查用。

                第四章 工作方式

  第十条 定期督查。对常规性工作任务,政府督查部门可采用电话、信函等方式,定期督促承办单位完成工作任务,报告贯彻落实情况。
  第十一条 跟踪督查。对重点工作、大事实事或难以落实的工作任务,可采取跟踪督查的方式,随时了解工作进展情况,及时建议有关部门采取相应措施,推进工作落实。
  第十二条 协调督查。对督查落实中出现的问题,政府督查部门可协调有关部门进行解决;督查部门协调不了的,应及时将情况向政府有关领导报告,提交政府领导协调。
  第十三条 实地督查。对上级或本级政府领导批示的重点督查事项或人民群众关心的热点难点问题,督查部门可派人或组织有关单位有针对性地深入到实地调查研究,通过明查暗访等形式掌握真实、准确、详尽的第一手材料,抓好查办和综合反馈。
  第十四条 联合督查。对一个时期的重点工作,可同党委督查部门或政府有关部门联合进行督查,根据实际要求统一或分别向有关领导报告贯彻落实情况。
  第十五条 领导督查。督查部门根据政府决策精神和工作部署,及时向政府领导提出开展领导督查的建议,向领导提供一个时期需要政府领导督办检查的内容和方式,供领导参考。督查时要做好组织和协调工作,督查后要及时总结经验,反馈领导督查后的落实情况。
  第十六条 其他督查方式。

                第五章 工作制度

  第十七条 工作责任制度。
  (一)各级政府督查部门是本级政府督办检查工作的组织实施部门,负责本规则第五条内容的督办检查、沟通协调、综合反馈等项工作。
  (二)各级政府及直属单位部门要严格按照要求,组织落实好上级领导或督查部门交办的督办事项,同时负责抓好本级政府、本单位的督办检查工作。
  (三)牵头或承办单位在接受工作任务后,必须建立工作责任制,做到任务层层分解,工作细化量化,具体责任到人,确保取得实效。
  (四)协办单位要结合工作职能和实际任务,积极支持、配合牵头单位开展工作,不得以任何理由搪塞、推诿,因协办单位不支持、不配合致使工作任务没有如期完成的,要严肃追究协办单位责任。
  第十八条 工作协调制度。
  接受督办任务的牵头或承办单位要按照政府督办通知要求,负责召集协办单位研究具体落实措施,制订切实可行的工作落实方案,协办单位要积极配合。在落实中需要协调有关部门的,由牵头单位负责协调,及时做好协调工作;牵头单位协调不了的,提出意见,由政府分管领导协调;需提交政府常务会议研究确定的事项,要提出具体意见。各承办单位在落实中要以大局为重,局部利益、部门利益必须无条件服从全局利益,不得以各种借口推诿扯皮不执行政府的督办通知。
  第十九条 请示报告制度。
  列入政府督办的工作,牵头或承办单位必须按规定时限向政府督查部门报告工作落实情况,不得以任何借口瞒报、漏报、迟报或不报。各牵头或承办单位在办理过程中遇有自身难以解决的疑难问题、重大问题要及时向政府督查部门说明。各级督查部门要定期向分管领导报告督办检查工作的开展情况。
  第二十条 考核评比制度。
  对督办事项的落实情况进行严格的考核评比。考核对象为各级政府和各直属单位,考核内容为列入政府督办的各项工作。
  第二十一条 工作通报制度。
  政府督查部门每年要定期或不定期对列入督办的各项工作任务完成情况进行通报,对工作任务完成好的,给予通报表扬;对完成差的,甚至敷衍塞责、拒不办理的,给予通报批评或通过新闻媒体曝光。

                第六章 工作职责

  第二十二条 政府督查部门代表政府开展督办检查工作,直接对本级政府负责,在本级政府辖区内可以充分行使督查权,其主要职权:
  (一)工作布置权。根据国家和省政府的有关规定,政府督查部门对上级和本级政府的各项决策有权按照工作分工和政府领导意见对列入督办的工作任务进行分解交办,落实牵头或承办单位。
  (二)现场督查权。督查人员可持《大庆市人民政府督查证》深入机关、企事业单位、农村、娱乐场所和突发事件现场进行督办检查,相关单位、部门必须无条件支持和配合。
  (三)听取汇报权。对列入政府督办的事项,有权要求牵头或承办单位、部门向其报告工作任务的完成情况。
  (四)沟通协调权。在办理督办事项中,对单位、部门之间推诿扯皮、掣肘而出现的矛盾、问题有权进行沟通,协调解决督办过程中出现的“中梗阻”问题。
  (五)批评通报权。对督办事项敷衍塞责甚至久督不办的单位、部门及领导,除定期或年底通报外,还可依情况随时予以通报批评或通过新闻媒体曝光。
  (六)建议处分权。对在督办事项中因推诿扯皮、拒不办理造成一定损失或恶劣影响的,要建议有关领导和有关部门对其进行诫免谈话或行政处分;对涉及违法违纪问题的,要建议有关单位和部门对其进行刑事处分。

                第七章 工作组织

  第二十三条 各县、区政府应设立专门的督查机构,统一名称为县、区人民政府督办检查室。
  第二十四条 各级政府及直属单位办公部门要配齐配强督查工作人员,选调政治素质好、业务能力强、有政策水平和事业心的同志从事督办检查工作。根据工作需要,督查干部的职级应高配。
  第二十五条 各级政府及直属部门要加强督查工作人员的业务培训,不断增强督查人员素质,提高督办检查工作的整体水平。
  第二十六条 各级政府要不断改善督查工作人员的工作环境,在办公经费、交通工具、通讯手段等方面给予保障和支持,为阅读重要文件、参加会议、跟随领导下基层等方面创造条件。
  第二十七条 各级政府督查部门要建立业务指导关系,上级督查部门要指导下级督查部门开展工作。下级督查部门要定期向上级督查部门  报告督办检查工作开展情况,经常沟通,互通信息,交流经验。各级政府及直属部门要在本辖区内建立督办检查工作网络,形成上下联动、左右衔接的督查工作格局。

                 第八章 附 则

  第二十八条 本规定由市政府办公室负责解释和修订。
  第二十九条 本规定自印发之日起施行。



中华人民共和国个人所得税法施行细则

财政部


中华人民共和国个人所得税法施行细则
财政部


(一九八0年十二月十日国务院批准)


第一条 本细则依据《中华人民共和国个人所得税法》(以下简称税法)第十四条的规定制定。
第二条 税法第一条所说的在中华人民共和国境内居住满一年的个人,是指一个纳税年度内在中国境内居住满三百六十五日的个人。在纳税年度内临时离境的,不扣减日数。
前项纳税年度指公历每年一月一日起至十二月三十一日止。
第三条 在中华人民共和国境内居住满一年,但未超过五年的个人,其从中国境外取得的所得,只就汇到中国的部分缴纳个人所得税;居住超过五年的个人,从第六年起,应当就从中国境外取得的全部所得纳税。
第四条 税法第二条所说的各项所得,其范围如下:
一、工资、薪金所得,是指个人在机关、团体、学校、企业、事业等单位从事工作的工资、薪金、奖金、年终加薪等所得。
前项奖金,不包括科学、技术、文化成果奖金。
二、劳务报酬所得,是指个人从事设计、安装、制图、医疗、法律、会计、咨询、讲学、新闻、广播、投稿、翻译、书画、雕刻、电影、戏剧、音乐、舞蹈、杂技、曲艺、体育、技术服务等项劳务的所得。
三、特许权使用费所得,是指提供、转让专利权、版权及专有技术使用权等项的所得。
四、利息、股息、红利所得,是指存款、贷款及各种债券的利息和投资的股息、红利所得。
五、财产租赁所得,是指出租房屋、机器设备、机动车船及其它财产的所得。
六、其它所得,是指上述各项所得以外,经中华人民共和国财政部确定征税的所得。
第五条 下列来源于中国境内的所得,不论支付地点是否在中国境内,都应当按照税法规定纳税:
一、个人在中国境内工作、提供劳务的所得。但在中国境内连续居住不超过九十日的个人,从中国境外雇主取得的报酬,免予征税。
二、个人从中国境内取得的股息、红利。但从中外合资经营企业、城乡合作组织分得的股息、红利,免予征税。
三、中华人民共和国各级政府机关派往国外工作人员取得的报酬。
四、个人从中国境内取得的特许权使用费、利息和出租中国境内财产的租金以及经中华人民共和国财政部确定征税的其它所得。
第六条 纳税义务人兼有税法第二条规定的各项应纳税所得,应当分别计算纳税。
第七条 纳税义务人取得的应纳税所得,如有实物或有价证券,应当按照取得时的市场价格折算金额。
第八条 税法第四条第一项所说的科学、技术、文化成果奖金,是指个人在科学、技术、文化方面有发明创造的成果,由中国政府或中外科技、文化等组织发给的奖金。
第九条 税法第四条第二项所说的在中国的国家银行、信用社储蓄存款的利息,包括人民币和外国货币储蓄存款所得的利息、国家银行委托其它银行代办储蓄存款的利息。
对个人在中国各地建设(投资)公司的投资,不分红利,其股息不高于国家银行、信用社储蓄存款利息的,也免予征税。
第十条 税法第四条第七项所说的各国政府驻华使馆、领事馆的外交官员薪金所得,是指各国驻华使馆外交官、领事官和其他享受外交官待遇人员的薪金所得。
各国驻华使、领馆内其他人员的薪金所得的免税,应当以该国对中国驻该国使、领馆内的其他人员给予同等待遇为限。
第十一条 不在中国境内居住的个人,从中国境内取得的劳务报酬所得、特许权使用费所得和财产租赁所得,应当就收入全额纳税。
第十二条 税法第五条所说的劳务报酬所得、特许权使用费所得、财产租赁所得的每次收入,是指只有一次性的收入或完成一件事物(务)的收入,以取得该项收入为一次;属于同一项目连续性的收入,不能划分次数的,可以对一个月内连续取得的收入,合并为一次。
第十三条 两个以上的个人共同取得同一所得项目的收入,按照税法规定需要减除费用的,可以对每个人分得的收入分别减除费用。
第十四条 扣缴义务人在支付各种应当纳税的款项时,必须按照税法规定代扣税款,按时缴库,并专项记载备查。
前项所说支付各种应当纳税的款项,包括现金支付、汇拨支付、转帐支付和以有价证券、实物支付时折算的金额。
第十五条 扣缴义务人和自行申报纳税人,应当按照税法规定期限报送纳税申报表。如遇特殊原因,不能按照规定期限报送时,应当在报送期限内提出申请,经当地税务机关批准,可以适当延长。
缴纳税款和报送纳税申报表期限的最后一日,如遇公休假日,可以顺延。
第十六条 在中国境内居住满一年的个人,从中国境外取得的所得,应当与中国境内应纳税所得分别计算纳税,并按税法第五条的规定分项减除费用,计算应纳税额。
纳税义务人在中国境外的所得,已在外国缴纳的所得税,可持纳税凭证在按照中国税法规定税率计算的应纳所得税额内申请抵免。
第十七条 个人所得为外国货币的,应当按照填开纳税凭证当日国家外汇管理总局公布的外汇牌价,折合成人民币缴纳税款。
第十八条 在中国负有纳税义务需要出境的个人,应当在未离开中国七日以前向当地税务机关缴清税款,方可办理出境手续。
第十九条 税务机关派员对扣缴义务人或自行申报纳税人的纳税情况进行检查时,应当出示证件,并负责保密。
第二十条 税法第十条规定付给扣缴义务人百分之一的手续费,应当由当地税务机关根据实际扣缴税款的金额,按月填开收入退还书发给扣缴义务人,向指定的银行办理退库手续。
第二十一条 扣缴义务人和自行申报纳税人违反税法第九条规定的,税务机关根据情节轻重,可处以五百元以下的罚金。
第二十二条 扣缴义务人和自行申报纳税人违反本细则第十四条和第十五条规定的,税务机关可处以五百元以下的罚金。
第二十三条 税务机关根据税法和本细则规定,处以罚金的案件,应当填发违章案件处理通知书。
第二十四条 扣缴义务人和自行申报纳税人按照税法第十三条的规定,提出申请复议的案件,税务机关应当在接到申请后三个月内作出处理决定。
第二十五条 个人所得税的纳税申报表和纳税凭证,由中华 人民共和国财政部税务总局统一印制。
第二十六条 本细则的解释权,属于中华人民共和国财政部。
第二十七条 本细则以《中华人民共和国个人所得税法》的公布施行日期为施行日期。



1980年12月14日