张生贵:实用新型专利无效宣告行政案件的法律分析
【案情】公民王某研发了球形水箱的支架技术,2008年被授予实用新型专利,一家民营公司在生产经营此类支架,王某为些提出专利权主张,公司则向专利局申请宣告专利无效,专利复审委经口审后,认为本专利不具有创造性,随做出宣告无效的决定,王某不服,向法院提起行政之诉。
【法理】专利无效宣告是否被撤销,需要通过司法审查,在司法审查程序当中,依据行政诉讼法规定,主要审查行政机关宣告无效的法律依据、事实理由、审查程序是否合法。
【诉由】王某认为第XXX号无效宣告请求审查决定书,认定事实错误,专利复审委的审查员在判断实用新型专利的创造性时,存在脱离审查原则的行为,依据《行政诉讼法》第五十四条第(二)项规定,应予依法撤销行政决定。
【争点】
权利人认为行政决定存在的主要问题1)、违背的具体法律条款:《专利法》第二十二条 授予专利权的发明和实用新型,应当具备新颖性、创造性和实用性。“创造性”是指与现有技术相比,该“实用新型”具有实质性特点和进步;2)、2010年1月21日国家知识产权局令第55号公布的《专利审查指南》第六章 无效宣告程序中实用新型专利审查的若干规定 4.实用新型专利创造性的审查 在实用新型专利创造性的审查中,应当考虑其技术方案中的所有技术特征,包括材料特征和方法特征。实用新型专利创造性审查的有关内容,包括创造性的概念、创造性的审查原则、审查基准以及不同类型发明的创造性判断等内容,参照本指南第二部分第四章的规定。实用新型的创造性,是指与现有技术相比,该实用新型具有实质性特点和进步。因此,实用新型专利创造性的标准应当低于发明专利创造性的标准。两者在创造性判断标准上的不同,主要体现在现有技术中是否存在“技术启示”。在判断现有技术中是否存在技术启示时,发明专利与实用新型专利存在区别,这种区别体现在下述两个方面。对于实用新型专利而言,一般着重于考虑该实用新型专利所属的技术领域。但是现有技术中给出明确的启示,例如现有技术中有明确的记载,促使本领域的技术人员到相近或者相关的技术领域寻找有关技术手段的,可以考虑其相近或者相关的技术领域。
基于上述法律及审查指南,复委会在无效宣告审查程序中出现的错误:专利复审委在考虑实用新型专利的创造性时,仅仅考虑专利技术解决方案本身,没有考虑本专利的目的和实际技术效果,将权利要求与专利目的和效果割裂开来,未作为一个整体看待,违背审查原则。专利审查指南规定,要克服简单地将对比文的技术特征结合起来轻率地否定一项专利的创造性,应当将专利的技术方案、目的和效果作为一个整体来看待。第XXX号无效宣告请求审查决定书的审查判断方法,正是放弃了对专利目的和技术效果的审查,简单对比,而没有充分地考查各自的目的和要达到的有益效果;专利复审委员会在认定专利技术与对比文献时,忽略了本专利与现有技术在水箱安装及连接方式、大小圆环、水箱入孔检修及水箱侧体装置爬梯的区别,没有考虑为本专利带来的优于或不同于已有技术的“安装操作方便、简单实用的技术效果和克服结构复杂的技术难题”。依据法律规定,复审评价时,应当评价技术方案是否具备创造性,而不是评价某一技术特征是否具备创造性。
【标准】
将“球形水箱的角钢支架”专利技术解决方案与“水塔底座”现有技术相比,对比文献“水塔底座”披露了“塔底”、“塔壁”、“框架”、“容置空间”、“顶托配件”、“抵撑片”、“锁固片”;“对比文献证据1”其中涉及的塔底、塔壁、框架、顶托连接带要素以及自下而上的组合式技术结构,明显不同于专利技术。
对比文献没有披露水塔与底座的连接技术,对框架向下设角限定为三脚杆,对比文献1的设计目的和效果重要“底座”,专利技术的设计目的是角钢“支架”,这些均与要保护的专利是两种结构完全不同的装置。“球形水箱角钢支架”专利独立权利要求的特征部分:“支架”、“环体”、“焊接于环体边缘的多个垂直的支撑杆”、“连接于同一侧的支撑杆之间的上、下横杆及分别连接于环体与上、下横杆上的连接杆”;“水箱体的上端开设有检修入孔”、“水箱一侧的边缘上设置有方便用户安装、检修的爬梯”、“爬梯的一端连接于检修入孔附近的水箱体边缘,另一端置于箱体底端”;这是“球形水箱的角钢支架”专利的整体结构中各主要部件相互结合关系的最本质技术特征,正是这种各部件的紧密组合的关系,使实用新型专利具有实质性特点。
对比文献证据2《设计通讯》“支架式水塔计算方法的研究”披露的是“若干支柱组成”、“垂直地面或自顶部略向外倾斜”、“顶部与底部与环梁连接”、“顶部环梁和水箱环梁为一整体”。“对比文献2”虽然采用了“若干支柱”的网络组合式结构,这种装置并没有披露水箱安装及水箱入孔检修、爬梯技术,且主要强调的技术特征是“箱底环梁”与“支柱顶梁”为一个整体结构,没有披露水箱与支架的安装连接方法,也没有披露“环体、焊接于环体边缘的多个垂直的支撑杆、连接于同一侧的支撑杆之间的上、下横杆以及分别连接于环体与上、下横杆上的连接杆”。
对比文献《建筑力学》“桁架结构”的梁和刚架,属于“桥梁、吊车梁”技术领域,与水箱支架并非相同的技术领域,不具有可比性。对比文献1、2、3的组合与要保护的专利技术各构件装配之间的组合无直接关系。
球形水箱的角钢支架是一种“安装方便、结构简单以及实用的球形水箱的角钢支架”,其连接杆与支撑架装置,不仅结构简单,同时提高了装配速度,达到经济实用的效果,正是为了达到实用这一目的,球形水箱的角钢支架的技术解决方案采用了“水箱”、“安装于水箱体底部的支架”、“角钢支架”包括环体、焊接于环体边缘的多个垂直的支撑杆、连接于同一侧的支撑杆之间的上、下横杆以及分别连接于环体与上、下横杆上的连接杆。目的是便于安装组合,并设有爬梯将水箱体与角钢支架有效组合,大大方便了安装和检修,入孔在上的球形箱体、结构简单的支架与由底端到顶端的爬梯构成一个整体;角钢与球形水箱体的连接方式是焊接或镙铨固定,填补了球形水箱结构的整体技术空白。本专利作用是简单实用,达到制造组装方便,提高了效率,实现了目的。相比之下,“对比文献1”的解决的是“固定”建在高处、增加供水水压、避免倾斜移位的水塔问题;“对比文献2”解决的是支架弯转点及空间结构及稳定性问题;“对比文献3”解决的是桥梁、吊车梁的荷载及结构问题。
【要点】从对比文献的组合看,虽然含盖了部分权利要求中的先需部分的技术,但因其不具备本专利的区别技术特征,显然不具备本专利的技术效果。从上面的分析得出,“对比文献1”中的水塔底座与球形水箱的角钢支架所起的作用有实质性差别,球形水箱的角钢支架与已有技术截然不同,由于目的的不同,采用的技术方案有实质差别,其所达到的效果也不同,这种技术效果对所属领域的普通技术人员来说是意相不到的,因此,将球形水箱的角钢支架的技术解决方案同目的与技术效果三者结合起来,与现有技术对比,其实质性特点是明显的。
根据《专利法》第二十二条三款关于实用新型专利创造性的规定,结合专利审查指南(2010年版)第四章规定,专利复审委要判断专利是否具备创造性,不仅要考虑专利技术解决方案本身的创新程度,而且要考虑本专利目的和实际技术效果,将其作为一个整体看待,用专利审查指南确定的解决创造性的判断标准,要克服简单地将对比文的技术特征结合起来轻率地否定一项专利的创造性的作法,而是将专利的技术方案、目的和效果作为一个整体来看待。专利复审委员会在认定专利技术与对比文献时,忽略了本专利与现有技术在水箱安装及连接方式、大小圆环、水箱入孔检修及水箱侧体装置爬梯的区别,没有考虑为本专利带来的优于或不同于已有技术的“安装操作方便、简单实用的技术效果和克服结构复杂的技术难题。复审评价申请无效宣告时存在主观因素影响对专利创造性的偏低估计,在无效宣告审查程序比对时,应当针对权利要求限定的技术方案,比如对比文献证据1里限定为向下分设四脚杆,顶托配件的连接带设计等客观局限性问题。因此,要求保护的专利技术与现有技术相比,具有更好的技术效果、节约能源、减少能耗、提高效能,已有技术不足以否定和破坏本专利的创造性。
专利技术对现有技术有着要素关系改变的技术特征,省去诸如已有技术里的顶托和连接带等一个或多个部件后,依然保持原有的全部功能,带来预料不到的技术效果,具有实质性特点和显著进步,要求保护的专利技术是对现有技术作出贡献的,体现在专利克服了技术偏见,在如何使得支撑球体水箱的技术领域里,一直存在着技术人员更多地考虑如何稳固和防止地震倾斜的技术趋向,通常认为支撑架部件越多越牢固,而舍弃往简单方便实用角度去考虑,阻碍了人们对本技术的研发,要求保护的正好克服了这些技术偏见,从而解决了技术问题,导致专利产生预料不到的技术效果。专利权人在申请专利时曾经检索已有技术,并未检到对比文献,不存在从文献当中得到启示的先决条件。本专利具备创造性,宣告无效的复审行政行为应予撤销。
国家税务总局关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知(附英文)
国家税务总局
国家税务总局关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知(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:
依照中华人民共和国个人所得税法(以下简称税法)及其实施条例(以下简称实施条例)和我国对外签订的避免双重征税协定(以下简称税收协定)的有关规定,现对在中国境内无住所的个人由于在中国境内公司、企业、经济组织(以下简称中国境内企业)或外国企业在中国境内设立
的机构、场所以及税收协定所说常设机构(以下简称中国境内机构)担任职务,或者由于受雇或履行合同而在中国境内从事工作,而取得的工资薪金所得应如何确定征税问题,明确如下:
一、关于工资、薪金所得来源地的确定
根据实施条例第五条第(一)项的规定,属于来源于中国境内的工资薪金所得应为个人实际在中国境内工作期间取得的工资薪金,即:个人实际在中国境内工作期间取得的工资薪金,不论是由中国境内还是境外企业或个人雇主支付的,均属来源于中国境内的所得;个人实际在中国境外
工作期间取得的工资薪金,不论是由中国境内还是境外企业或个人雇主支付的,均属于来源于中国境外的所得。
二、关于在中国境内无住所而在一个纳税年度中在中国境内连续或累计居住不超过90日或在税收协定规定的期间中在中国境内连续或累计居住不超过183日的个人纳税义务的确定。
根据税法第一条第二款和实施条例第七条以及税收协定的有关规定,在中国境内无住所而在一个纳税年度中在中国境内连续或累计工作不超过90日或在税收协定规定的期间中在中国境内连续或累计居住不超过183日的个人,由中国境外雇主支付并且不是由该雇主的中国境内机构负
担的工资薪金,免于申报缴纳个人所得税。对前述个人应仅就其实际在中国境内工作期间由中国境内企业或个人雇主支付或者由中国境内机构负担的工资薪金所得申报纳税。凡是该中国境内企业、机构属于采取核定利润方法计征企业所得税或没有营业收入而不征收企业所得税的,在该中国
境内企业、机构任职、受雇的个人实际在中国境内工作期间取得的工资薪金,不论是否在该中国境内企业、机构会计帐簿中有记载,均应视为该中国境内企业支付或由该中国境内机构负担的工资薪金。
上述个人每月应纳的税款应按税法规定的期限申报缴纳。
三、关于在中国境内无住所而在一个纳税年度中在中国境内连续或累计居住超过90日或在税收协定规定的期间中在中国境内连续或累计居住超过183日但不满一年的个人纳税义务的确定 根据税法第一条第二款以及税收协定的有关规定,在中国境内无住所而在一个纳税年度中在
中国境内连续或累计工作超过90日或在税收协定规定的期间中在中国境内连续或累计居住超过183日但不满一年的个人,其实际在中国境内工作期间取得的由中国境内企业或个人雇主支付和由境外企业或个人雇主支付的工资薪金所得,均应申报缴纳个人所得税;其在中国境外工作期间
取得的工资薪金所得,除属于本通知第五条规定的情况外,不予征收个人所得税。
上述个人每月应纳的税款应按税法规定的期限申报缴纳。其中,取得的工资薪金所得是由境外雇主支付并且不是由中国境内机构负担的个人,事先可预定在一个纳税年度中连续或累计居住超过90日或在税收协定规定的期间中连续或累计居住超过183日的,其每月应纳的税款应按税
法规定期限申报纳税;对事先不能预定在一个纳税年度或税收协定规定的有关期间中连续或累计居住超过90日或183日的,可以待达到90日或183日后的次月七日内,就其以前月份应纳的税款一并申报缴纳。
四、关于在中国境内无住所但在境内居住满一年的个人纳税义务的确定
根据税法第一条第一款、实施条例第六条的规定,在中国境内无住所但在境内居住满一年而不超过五年的个人,其在中国境内工作期间取得的由中国境内企业或个人雇主支付和由中国境外企业或个人雇主支付的工资薪金,均应申报缴纳个人所得税;其在实施条例第三条所说临时离境工
作期间的工资薪金所得,仅就由中国境内企业或个人雇主支付的部分申报纳税,凡是该中国境内企业、机构属于采取核定利润方法计征企业所得税或没有营业收入而不征收企业所得税的,在该中国境内企业、机构任职、受雇的个人取得的工资薪金,不论是否在中国境内企业、机构会计账簿
中有记载,均应视为由其任职的中国境内企业、机构支付。
上述个人,在一个月中既有在中国境内工作期间的工资薪金所得,也有在临时离境期间由境内企业或个人雇主支付的工资薪金所得的,应合并计算当月应纳税款,并按税法规定的期限申报缴纳。
五、中国境内企业董事、高层管理人员纳税义务的确定
担任中国境内企业董事或高层管理职务的个人,其取得的由该中国境内企业支付的董事费或工资薪金,不适用本通知第二条、第三条的规定,而应自其担任该中国境内企业董事或高层管理职务起,至其解除上述职务止的期间,不论其是否在中国境外履行职务,均应申报缴纳个人所得税
;其取得的由中国境外企业支付的工资薪金,应依照本通知第二条、第三条、第四条的规定确定纳税义务。
六、不满一个月的工资薪金所得应纳税款的计算
属于本通知第二条、第三条、第四条、第五条所述情况中的个人,凡应仅就不满一个月期间的工资薪金所得申报纳税的,均应按全月工资薪金所得计算实际应纳税额,其计算公式如下:
当月实际
当月工资 在中国天数
应纳税额=(薪金应纳×适用税率—速算扣除数)×------
税所得额 当月天数
如果属于上述情况的个人取得的是日工资薪金,应以日工资薪金乘以当月天数换算成月工资薪金后,按上述公式计算应纳税额。
七、本通知规定自1994年7月1日起执行。以前规定与本通知规定内容有不同的,应按本通知规定执行。
示例说明
示例1:某人为一家外国公司雇员,于1994年度受派来华,为该外国公司承包的中国境内一工程项目提供劳务,天数累计为85天。其在华工作期间取得的工资、薪金报酬,属于来源于中国境内的所得,但由于其在一个纳税年度内在华工作累计不超过90天,需依照我国个人所得
税法实施条例第七条以及国家税务总局《关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知》(以下简称通知)第二条第一款的规定,判定其可否享受免征个人所得税优惠待遇。经核查,该承包工程项目采用核定利润的方式征收企业所得税,在华会计帐簿中未列明人员工
资费用,但由于该个人为该承包工程的外国公司雇员,并且是受派在该工程项目中工作的,其工资应由该工程项目负担,根据通知第二条的有关规定,该人员的工资、薪金虽然未在工程项目帐簿中记明,但应视为该承包工程项目负担,其在华工作85天期间的工资、薪金所得,应按月依照
税法规定的期限申报缴纳个人所得税(有协定国家处理原则同上)。
示例2:某外籍个人担任中国境内某国公司驻华机构代表职务,其1994年度在华工作的天数连续计算为60天。其在华工作期间取得的工资、薪金报酬,属于来源于中国境内的所得,但由于其在一个纳税年度内在华工作时间连续计算不超过90天,需依照我国个人所得税法实施条
例第七条以及通知第二条第一款的规定,判定其可否享受免征个人所得税优惠待遇。经核查,该机构仅为其总机构进行了解市场情况,提供商情资料以及其他业务联络、咨询、服务活动,没有营业收入而不征收企业所得税,因而没有设立明细帐簿列明该代表的工资薪金。但由于该个人是该
外国公司驻华机构任职人员,其工资薪金应由该机构负担,根据通知第二条的规定,虽然该个人工资薪金没有在该机构帐簿中列明,但应视为由该机构负担了其工资、薪金,应视就其在华工作60天期间的工资、薪金所得,按月依照税法规定的期限申报缴纳个人所得税,在境外工作期间的
工资,薪金所得,不需在我国申报缴纳个人所得税。(有协定国家处理原则同上)。
示例3.某人为一家外国公司雇员,在1994年度中受派在中国境内工作,天数累计为200天,其工资、薪金是由境外公司支付的,且不是由该公司在中国境内的机构负担的,但由于其在华工作时间超过了90天以及我国与其国家签订税收协定规定的期限,其在华200天工作期
间取得的工资、薪金所得应依照个人所得税法以及通知第三条的规定申报缴纳个人所得税。
示例4:与我国未签有税收协定国家的外籍个人担任我国境内一家外商投资企业市场推广部经理助理,该企业每月支付其工资1万元,该企业境外母公司每月另支付其工资4千美元,该个人1994年度在境内履行职务实际工作250天,在境外实际工作115天。由于该个人在我国
境内居住不满一年,但已超过90天,因此根据个人所得税法第一条第二款和通知第三条的规定,应就其在我国境内实际工作250天期间取得的由境内企业和境外企业支付的工资薪金一并缴纳个人所得税,对其在境外工作期间取得的由境内企业和境外企业支付的工资均不征收个人所得税
。
示例5:一香港人担任一家香港公司驻北京代表机构首席代表,其1994年度在我国税务管辖境内居住不满一年,实际工作200天。根据个人所得税法第一条第二款和通知第三条的规定,应就其取得的来源我国境内的所得缴纳个人所得税,因此,不论其工资薪金是否在中国境内支
付,均应仅就其在境内200天实际工作期间取得的部分缴纳个人所得税。
示例6一外籍个人担任我国境内一家外商投资企业财务经理,每月工资由该企业支付1万元,由外方公司支付4千美元,该个人1994年度在我国境内实际工作340天,有25天出差在境外履行职务。该个人在我国境内居住满一年,根据个人所得税法第一条第一款、税法实施条例
第六条和通知第四条的规定,其在我国境内340天工作期间取得的由境内企业和境外企业支付的工资均应在我国缴纳个人所得税;其在境外25天工作期间取得的工资薪金所得属于来源于中国境外的所得,可以只就由我国境内企业支付的部分缴纳个人所得税。
示例7:某外籍个人在1994年1月1日起担任中国境内某外商投资企业的副总经理,由该企业每月支付其工资2万元,同时,该企业外方的境外总机构每月也支付其工资4千美元,其大部分时间是在境外履行职务,1994年来华工作时间累计计算为180天,根据个人所得税法
以及通知第五条的规定,其1994年度在我国的纳税义务确定:
1.由于其系属企业的高层管理人员,因此,根据通知第五条的规定,该人员于1994年1月1日起至12月31日在华任职期间,由该企业支付的每月2万元工资、薪金所得,应按月依照税法规定的期限申报缴纳个人所得税。
2.由于其1994年来华工作时间未超过183天,根据税收协定的规定,其境外雇主支付的工资、薪金所得,在我国可免予申报纳税(如果该个人属于与我国未签订税收协定国家的居民或港、澳、台居民,则其由境外雇主按每月4千美元标准支付的工资、薪金,凡属于在我境内1
80天工作期间取得的部分,应与我国境内企业每月支付的2万元工资合并计算缴纳个人所得税。
CIRCULAR ON QUESTIONS CONCERNING TAX PAYMENTS FOR WAGE AND SALARYINCOME GAINED BY INDIVIDUALS WITHOUT RESIDENCE WITHIN THE TERRITORY OFCHINA
(State Administration of Taxation: 30 June 1994 Coded Guo Shui Fa[1994] No. 148)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, and various sub-bureaus of the Offshore Oil Tax Administration:
In accordance with the Individual Income Tax Law of the People's
Republic of China (hereinafter referred to as Tax Law) and its Detailed
Rules for Implementation (hereinafter referred to as Detailed Rules for
Implementation) as well as related stipulations of the agreement on the
avoidance of double taxation China signs with other countries (hereinafter
referred to as tax agreement), we hereby clarify the following question
concerning how to determine tax on the wage and salary incomes gained by
individuals without residence in the territory of China who hold a post in
companies, enterprises and economic organizations (hereinafter referred to
as enterprises within China) or agencies and sites as well as permanent
organizations (hereinafter referred to as organizations within China) as
stated in the tax agreement set up in China by foreign enterprises, or who
engage in work within China for being employed or implementing the
contract:
I. Concerning determination of the sources of wage and salary income
In line with the stipulation of Section (1) of Article 5 of the
Detailed Rules for Implementation, the wage and salary income originates
from the territory of China shall be considered the wage and salary gained
by individuals during the period of actual work within China, that is: the
wage and salary gained by individuals during the period of actual work
within China which are paid by enterprises or individual employers whether
inside or outside China, all belong to incomes originate from within the
territory of China: the wage and salary gained by an individual during the
period of actual work outside China, which are paid by enterprises or
individual employers whether inside or outside China, all belong to
incomes originate from outside China.
II. Concerning the determination of individual tax payers with no
residence within the territory of China but who, within a tax- paying
year, live continuously or for an accumulated period of no more than 90
days within the territory of China, or who live continuously or for an
accumulated period of no more than 183 days within the territory of China
during the period as set in the tax agreement
In accordance with the related stipulations of Clause 2 of Article 1
of the Tax Law, Article 7 of the Detailed Rule for Implementation as well
as the Tax Agreement, the wage and salary for the individuals with no
residence in the territory of China but who, within a tax-paying year,
work continuously or for an accumulated period of no more than 90 days or
live continuously or for an accumulated period of no more than 183 days
within the territory of China, which are paid by the employers outside
China and which are not borne by the organization within China of the said
employers, are exempt from declaration for payment of individual income
tax. The above-mentioned individuals shall declare tax payment for the
wage and salary incomes gained during the period of their actual work
within China, which are paid by the enterprises or individual employers or
borne by the organizations within the territory of China. If these
enterprises or organizations within China for which enterprise income tax
is calculated and levied by the method of appraising and deciding profits
or enterprise income tax is not calculated and levied for having no
business income, wages and salaries gained by individuals during the
period or their actual work in China who assume office in and are employed
by the enterprises or organizations within China, which, whether are or
are not recorded in the account books of the enterprises or organizations
within China, shall all be regarded as wages and salaries paid by
enterprises within China or borne by the organizations within China.
The above-mentioned individuals shall declare tax payment within the
time limit as set in the Tax Law for their monthly payable tax.
III. Concerning determination of tax payment by individuals without
residence within the territory of China but who, in the tax-paying year,
live continuously or for an accumulated period not more than 90 days or
live continuously or for an accumulated period exceeding 183 days but less
than one year within the territory of China during the period specified in
the tax agreement.
In accordance with the related stipulations of Clause 2 of Article 1
as well as the tax agreement, the individuals without residence within the
territory of China but who, within the tax- paying year, work continuously
or for an accumulated period exceeding 90 days within China or who, during
the period as set in the tax agreement, live continuously or for an
accumulated period exceeding 183 days but less than one year within the
territory of China, shall all declare payment of individual income tax on
the wage and salary income gained during the period of the actual work in
China paid by the enterprises or individual employers within China and by
enterprises or individual employers outside China; the wage and salary
income they gained during the period of their work outside China, with the
exception of what is stipulated in Article 5 of the Circular, are exempt
from individual income tax.
The above-mentioned individuals shall declare payment of the monthly
payable tax in accordance with the time limit as stipulated in the Tax
Law. Individuals, who have wage and salary income paid by employers
outside China and not borne by the organizations within China, may
predetermine that within the taxpaying year they live continuously or for
an accumulated period exceeding 90 days or live continuously or for an
accumulated period exceeding 183 days within the period as specified in
the tax agreement, they shall declare payment for the monthly payable tax
within the time limit specified in the Tax Law; individuals, who cannot
predetermine that within the tax-paying year or during the related period
as set in the tax agreement, live continuously or for an accumulated
period exceeding 90 days or 183 days, may, within seven days of the
following month after reaching 90 days or 183 days, declare tax payment
together with the payable tax of the previous month.
IV. Concerning determination of tax payment by individuals without
residence within the territory of China but who have lived in China for a
full year.
In accordance with the stipulation of Clause 1 of Article 1 of the
Tax Law and Article 6 of the Regulations for Implementation, individuals
without residence within the territory of China but who have lived in
China for a full year but not exceeding five years shall all declare
payment of individual income tax on the wages and salaries gained by them
during the period of their work in China and paid by the enterprises or
individual employers within China and by enterprises or individual
employers outside China. An individual who has wage and salary income
gained during the period of work when he temporarily leaves China as
stated in Article 3 of the Regulations for Implementation shall declare
payment of tax only on the part paid by enterprises or individual
employers within China. If enterprises and organizations within the
territory of China which calculate and levy enterprise income tax by
adopting the method of verifying profit or those which do not have
business income and therefore enterprise income tax is not levied, the
wage and salary gained by individuals who assume office in or are employed
by the enterprises or organizations within China, no matter whether or not
recorded in the account books of the enterprises or organizations within
China, shall all be regarded as paid by the enterprises or organizations
within China where they assume office.
The above-mentioned individuals who, within one month, has both wage
and salary income gained during the period of work within China and wage
and salary income gained during the period when they temporarily leave
China and paid by the enterprises or individual employers within China,
shall have the month's payable tax calculated for both incomes and declare
tax payment within the time limit as set in the Tax Law.
V. Concerning determination of tax payment directors and high- level
managerial personnel within China.
For individuals who take the post as directors or high-level managers
of the enterprises within China, the director fees or wage and salary
gained by them and paid by the enterprises within China, the stipulations
of Articles 2 and 3 of this Circular are not applicable to them, shall
declare payment of individual income tax no matter whether or not they
perform their duties outside China during the period from the day they
hold the past as directors or high-level managers of the enterprises
within China to the day when they terminate the above-mentioned post; they
shall perform the tax paying obligation as set in the stipulations of
Articles 2, 3 and 4 of this Circular on the wage and salary gained by them
and paid by the enterprises outside China.
VI. The calculation of payable tax on the wage and salary income
gained in less than one month
Individuals fit in with the situation as mentioned in Articles 2, 3,
4 and 5 of this Circular who declare payment for the wage and salary
incomes gained during the period of less than one month shall have the
actual payable tax amount calculated for the wage and salary income in
line with a full month, the formula for calculation is as follows:
Payable tax amount =
The amount of payable tax on current wage & salary income X
Applicable tax rate - Rapid calculating deducting number X
(Actual days in China in the month ?Days in the month)
If what an individual of the above-mentioned case receives is daily
wage and salary, the daily wage and salary should be multiplied by the
number of days in the current month and, after being converted into
monthly wage and salary, the above-mentioned formula should be followed in
calculating the payable tax amount.
VII. The stipulations of this Circular takes effect from July 1,
1994. If the content of previous regulations is different from the content
of the stipulations of this Circular, the matter shall be carried out in
accordance with the stipulations of this Circular.
Appendix: Explanations on Examples