Announcement on the Issue of Individual Income Tax on Sole/Family Proprietorships, Wholly Individually-owned Enterprises and Partnerships
关于个体工商户、个人独资企业和合伙企业个人所得税问题的公告
SAT revises the expense deduction amount for individual income tax of partnerships and proprietorships.
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(Issued by the State Administration of Taxation on, and effective as of, April 23 2014.)
（国家税务总局于二零一四年四月二十三日发布施行。）
SAT Announcement [2014] No.25
国家税务总局公告第25号
With a view to regulating the levy and administration of individual
为规范个人所得税征收管理，根据个人所得税法规定，现就个体工商户、个人独资企业和合伙企业有关个人所得税问题公告如下：