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.

(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 income tax, we, pursuant to the Individual Income Tax Law, hereby inform you on the issue of individual income tax on sole/family proprietorships, wholly individually-owned enterprises and partnerships as follows:

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：

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