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).

(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：

Finance departments (bureaux) and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the Tibet, Ningxia and Qinghai Provincial (Autonomous Region) Offices of the State Administration of Taxation and the Finance Bureau of the Xingjiang Production and Construction Corp:

根据现行个人所得税法及其实施条例和相关政策规定，现将个体工商户、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通知如下：

Pursuant to the current Individual Income Tax Law, its Implementing

一、对个体工商户业主、个人独资企业和合伙企业投资者的生产经营所得依法计征个人所得税时，个体工商户业主、个人独资企业和合伙企业投资者本人的费用扣除标准统一确定为24000元/年(2000元/月)。