国务院关于个人独资企业和合伙企业征收所得税问题的通知

Circular of the State Council on Questions Concerning the Collection of Income Tax on Wholly Individually-owned Enterprises and Partnership Enterprises 

                                国发[2000]16号

（Guo Fa [2000] No.16）

    各省、自治区、直辖市人民政府，国务院各部委、各直属机构：

To the people's governments of the provinces，autonomous regions and municipalities directly under the Central Government，the ministries and commissions of the State Council， and the departments directly under the State Council：

    为公平税负，支持和鼓励个人投资兴办企业，促进国民经济持续、快速、健康发展，国务院决定，自２０００年１月１日起，对个人独资企业和合伙企业停止征收企业所得税，其投资者的生产经营所得，比照个体工商户的生产、经营所得征收个人所得税。具体税收政策和征税办法由国家财税主管部门另行制定

For the purpose of balancing tax burdens，supporting and encouraging individuals to invest and set up enterprises，and promoting the continuous，rapid and sound development of national economy，the State Council hereby decides to cease the enterprise income taxation of wholly individually-owned enterprises and partnership enterprises as of January 1，2000，and that the individual income tax will be levied on the investors' income derived from manufacturing and operation in the same way as for the income of individual industrial and commercial households derived from manufacturing and operation. Detailed tax polices and measures for levy of tax shall be separately formulated by the state administrations of finance and taxation.