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Record · chinatax ACC. 900067262
宋基会函字〔2004〕13号

Notice of the State Administration of Taxation on Exempting Prize Income from the Fourth Sun Pinghua Japan Studies Academic Award Fund from Individual Income Tax

国家税务总局关于第四届孙平化日本学学术奖励基金获奖奖金收入免征个人所得税的通知

Issuer
Date
2004-07-23
Instrument
subsidy
Cited by
1
This notice exempts prize income from the Fourth Sun Pinghua Japan Studies Academic Award Fund from individual income tax, citing the fund's purpose of promoting Sino-Japanese friendly relations and cultural exchange, in accordance with the Individual Income Tax Law.
Full text · 原文 256 字
北京市地方税务局:<br> 近接宋庆龄基金会《关于申请免征个人所得税的函》(宋基会函字〔2004〕13号),申请对第四届《孙平化日本学学术奖励基金》(以下简称《基金》)获奖者的奖金收入免征个人所得税。经研究,现通知如下:<br> 为了促进中日友好关系发展,加深两国人民之间的交流和理解,宋庆龄基金会遵照已故中日友好协会会长孙平化先生遗愿,专项设立了《基金》。个人获得《基金》的奖金,属于国务院部委颁发的文化方面的奖金,根据《中华人民共和国个人所得税法》第四条第一款规定,对于个人获得第四届《基金》的奖金收入,免予征收个人所得税。