Article　　36　　When　 taxpayers　personally　filing　returns　file tax　returns,　 their　 amount　 of　tax　withheld　already　within　the territory　of　China　 shall　 be　 deducted　 from　 the tax payable in accordance with the provisions. 　

Article　 37　 Taxpayers　 who　 have　two　 or　more　categories　of income mentioned in　Article　2 of the Tax Law shall compute and pay tax on　the　 items　separately.　When taxpayers obtain income of Categories 1,　2　and　　3　 of　 Article　2 of the Tax Law from two or more places within　the territory　of China, tax shall be computed and levied on the amalgamated income　of the same category. 　　

Article　　38　 The given trades mentioned in Section 2 of Article 9 of　the　 Tax　Law　mean　mining,　ocean　shipping　and deep sea fishing industries and other industries determined by the Ministry of Finance. 　　

Article　　39　　The　manner to compute and levy tax on annual basis and　pay　tax　advance　in　monthly　installments　mentioned　in Section 2　of　Article　　9　 of　　the　 Tax Law means the tax payable from the wages　 and　salaries　　of　workers　of　the　given trades mentioned in Article　38　of　the　rules,　　which　 shall　　be　paid　in advance in monthly　installments　and　the　 wages　 and salaries of the whole year shall　be　totaled　within　30 days　from　the　end　of　the　year　and the　real　amount of tax shall be computed and levied on the　　12-month　  average, with a refund　for　any　overpayment　or a supplemental payment  for any deficiency. 　　

Article  40 The　fact　that tax must be paid and turned over to the　State treasury within 30　 days after　the　end　of a tax year as mentioned in Section 4 of　Article 9 of the Tax Law means　 that　taxpayers who derive income from contracting and leasing　operations of　enterprises or institutions with a single　payment at　the end of each year　and　must pay and turn over tax　to　the　State　treasury within 30 days after they obtain income. 　

Article　　41　 In accordance with Article 10 of the Tax Law,　income in　foreign　　currency　 shall be taxed　on　the　equivalent amount converted　into　 Renminbi　　according　 to　 the　foreign exchange rate quoted　by　the　People's　 Bank of China on　the　last day of the previous month before　the tax payment　 receipt　 is　issued. Following　provisions of the　Tax Law,　 the　final　 settlement　 after the　 end　of each year will　not re-convert　 the　advance　 payment on monthly　installments　or　each　time　on　 the　　income　　in　foreign currency;　　the　 part　that　needs　to supplement　 payment　 of　 the deficiency　　shall　 be　 taxed　on the equivalent　 amount　 converted into　Renminbi　 according　to the foreign exchange　rate　quoted by the People's Bank of China on the last day of the previous tax year. 　

Article　42　When the tax authorities pay service fee to withholding agents in accordance with Article 11 of　the　Tax　Law, they shall each month issue　income　refund notices to withholding agents, based on the　actual　amount　of　tax　withheld.　Withholding　agents shall　complete　 refunding　 procedures　 with　 refund　notices at the designated banks. 　　

Article　　 43　　 Standardized　　tax　　returns　 for　 individual income　tax,　　returns,　　 for　　 withholding　　 individual　 income tax　　and　individual　 tax　payment　 receipts　 are　to be printed by the　State Administration　of Taxation. 　

Article  44 The　tax　year　mentioned in the Tax Law and the rules means each　year　on　the　Gregorian　calendar starting on January 1 and ending on December 31. 　　

Article  45 Individual　 income　tax　shall　be　computed　and levied in accordance with the Tax Law and the rules from 1994 tax years. 　　

Article  46 The　right　to　interpret　these　rules　resides in the Ministry of Finance and the State Administration of Taxation.