(Issued by the Ministry of Finance and the State Administration of Taxation on June 3 2008.)
(财政部、国家税务总局于二零零八年六月三日公布。)
Cai Shui [2008] No.65
财税 [2008] 65号
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，西藏、宁夏、青海省（自治区）国家税务局，新疆生产建设兵团财务局：
Circular on Issues Relevant to the Revision of the Rates of Pre-tax Deductions from Individual Income Tax of Family Proprietorships, Wholly Individually-owned Enterprises and Partnerships
关于调整个体工商户个人独资企业和合伙企业个人所得税税前扣除标准有关问题的通知
The rate for the deduction of the expenses before individual income tax of the owners of family proprietorships and of investors in wholly individually-owned enterprises and partnerships is uniformly set at Rmb24,000 per year (Rmb2,000 per month).
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