[法律法规]中华人民共和国个人所得税法(英文版)

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INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA (Standing Committee, National People's Congress: 31 October 1993) Whole Doc.Article 1 Individual income tax shall be levied in accordance with theprovisions of this Law by individuals who have domicile in China, orthough without domicile but have resided for one year or more in China ontheir income derived from sources within and outside China. Individuals who are neither domiciled nor resident in China, or whoare not domiciled and reside for less than one year in China, shall payindividual income tax in accordance with this Law on income derived formsources within China.Article 2 Individual income tax shall be levied on the following categories ofincome: (1) income from wages and salaries; (2) income from production or business operation derived byindividual industrial and commercial households; (3) income from contracted or leased operation of enterprises orinstitutions; (4) income from remuneration for personal service; (5) income from author's remuneration; (6) income from royalties; (7) income from interest, dividends and bonuses; (8) income from lease of property; (9) income from transfer of property; (10) contingent income; and (11) other income specified as taxable by the finance department ofthe State Council.Article 3 Individual income tax rates: (1) income from wages and salaries shall be taxed at progressiverates ranging from 5% to 45% (see the appended tax rate schedule). (2) income from production and business of individual industrialistsand merchants and income from contracted or leased operation ofenterprises or institutions shall be taxed at progressive rates rangingfrom 5% to 35% (see the appended tax rate schedule). (3) income from author's remuneration shall be taxed at a flat rateof 20%. the amount of tax payable however shall be reduced by 30%. (4) income from remuneration for personal service shall be taxed at aflat rate of 20%. where a specific payment of income from remuneration forpersonal service is excessively high, additional tax can be levied at arate to be specifically determined by the State Council. (5) income from royalties, interest, dividends, bonuses, lease ofproperty and transfer of property, as well as contingent income and otherincome shall be taxed at a flat rate of 20%.Article 4 The following categories of income shall be exempted from individualincome tax: (1) awards for achievements in science, education, technology,culture, public health, physical culture and environmental protectiongranted by the provincial people's governments, ministries and commissionsunder the State Council, the People's Liberation Army units at army leveland above and by foreign or international organizations; (2) interest income on saving deposits and national debt obligationsand other financial debentures issued by the state; (3) subsidies and allowances received under the state uniformprovisions; (4) welfare benefits, survivors pensions and relief payments; (5) insurance indemnities; (6) military severance pay and demobilization pay received by membersof the armed forces; (7) settlement pay, severance pay, retirement pay and retirementliving allowances received by public servants and workers under stateuniform provisions; (8) income derived by the diplomatic agents and consular officers andother personnel who are exempt from tax under the provisions of therelevant Laws of China; (9) income exempt from tax as stipulated in the internationalconventions to which the Chinese Government is a party and in agreementsit has entered into; and (10) income exempt from tax with the approval of the financedepartment of the State Council.Article 5 In any of the following situations, individual income tax may bereduced upon approval: (1) income derived by disabled persons, unsupported aged persons ormembers of martyr's family; (2) the tax payer suffers major losses caused by disasters; (3) other cases in which reduction is approved by the financedepartment of the State Council.Article 6 The amount of taxable income shall be computed as follows: (1) for income from wages and salaries, a monthly deduction of 800yuan shall be allowed for expenses and that part in excess of 800 yuanshall be the taxable income; (2) for income from production or business operation derived byindividual industrial and commercial households, the taxable income shallbe the amount remaining from the gross income in a tax year after thecosts, expenses and losses have been deducted; (3) for income from contracted or leased operation of enterprises orinstitutions, the taxable income shall be the amount remaining from thegross income in a tax year after the deduction of necessary expenses; (4) for income from remuneration for personal service, author'sremuneration, royalties and lease of property, a deduction of 800 yuanshall be allowed for expenses, if the amount received in a single paymentis less than 4000 yuan; for single payments of 4000 yuan or more, adeduction of 20% shall be allowed for expenses. The remaining amount afterthe deduction shall be the taxable income; (5) for income from transfer of property, the taxable income shall bethe amount remaining from the gross transfer income after deducting theoriginal value of the property and reasonable expenses; (6) for interest, dividends, bonuses, contingent income and otherincome, the taxable income may be the full amount received in eachpayment. The part of individual income donated to educational and other publicwelfare undertakings, shall be deducted from the taxable income inaccordance with the relevant regulations formulated by the State Council. For the tax payer who have no domicile in China but derive wages andsalaries from sources within China, or have domicile in China but derivewages and salaries from sources outside China, the additional deductionfor expenses shall be allowed on the basis of the average income level,living standard and the changes of exchange rates. the scope ofapplication and amount of the additional deduction for expenses shall beregulated by the State Council.Article 7 Income tax paid to foreign tax authorities by the taxpayer on incomederived from sources outside China shall be allowed as credit against theamount of income tax payable. The creditable amount, however, shall notexceed the amount of tax otherwise payable under this Law in respect ofthe income derived from the sources outside China.Article 8 For individual income tax, the income earner shall be the taxpayerand the paying unit or individual shall be the withholding agent.Taxpayers that receive wages or salaries from two or more payers, ortaxpayers without withholding agent, shall file tax returns and pay taxthemselves.Article 9 The tax withheld by the withholding agent on monthly basis, and thetax paid by the self-reporting individual, shall be paid to the statetreasury within the first seven days of the following month together withthe tax returns filed with the tax authorities. For income from wages and salaries, the tax shall be levied onmonthly basis. The tax shall be withheld by the withholding agent or paidby the self-reporting taxpayers to the state treasury within the firstseven days of the following month together with the tax returns filed withthe tax authorities. For income from wages and salaries in specifiedindustries, the tax may be computed on annual basis and paid in advance inmonthly installments. specific rules shall be regulated by the StateCouncil. For income from production or business operation derived byindividual industrial and commercial households, the tax payable shall becomputed on annual basis and paid in advance in monthly installments. Suchpayments shall be made within the first seven days after the end of eachmonth and the final settlement shall be made within three months after theend of each tax year. Any excess payment shall be refunded and anydeficiency repaid. For income from contracted or leased operation of enterprises andinstitutions, the tax payable shall be computed on annual basis and paidto the state treasury within thirty days after the end of each tax year,together with the tax returns filed with the tax authorities. For thetaxpayers receiving income from contracted or leased operation ininstallment during the year, the tax payable on shall be paid in advanceinstallments within the first seven days after each time when a payment ismade, and the final settlement shall be made within three months after theend of each tax year; and excess payment shall be refunded and anydeficiency repaid. For taxpayers who derive income outside China, the tax payable shallbe paid to the state treasury within thirty days after the end of each taxyear, together with the tax returns filed with the tax authorities.Article 10 All categories of income shall be computed in Renminbi (RMB). Incomein foreign currency shall be converted into Renminbi for tax purposesaccording to the exchange rate quoted by the state exchange controlauthorities.Article 11 A handling fee of 2% of the amount of tax withheld shall be paid tothe withholding agent.Article 12 The tax administration of the individual income tax shall beproceeded in accordance with the LAW OF THE PEOPLE'S REPUBLIC OF CHINACONCERNING THE ADMINISTRATION OF TAX COLLECTION.Article 13 The detailed rules and regulations for the implementation shall beformulated by the State Council in accordance with this Law.Article 14 This Law shall enter into force on the day of its promulgation. SCHEDULE 1 OF INDIVIDUAL INCOME TAX RATES (Applicable to income from Wages and Salaries) ------------------------------------------------------------------------ Grade | Monthly Taxable Income |Tax Rate| | | (%) | ------|------------------------------------------------------|--------| 1 |Income of 500 yuan or less | 5 | 2 |That part of income in excess of 800 to 2000 yuan | 10 | 3 |That part of income in excess of 2000 to 5000 yuan | 15 | 4 |That part of income in excess of 5000 to 20000 yuan | 20 | 5 |That part of income in excess of 20000 to 40000 yuan | 25 | 6 |That part of income in excess of 40000 to 60000 yuan | 30 | 7 |That part of income in excess of 60000 to 80000 yuan | 35 | 8 |That part of income in excess of 80000 to 100000 yuan | 40 | 9 |That part of income in excess of 100000 yuan | 45 | ------|------------------------------------------------------|--------| (Note: "Monthly taxable income" mentioned in this schedule refers to theamount remaining from the gross income in a month after the deduction of800 yuan or the additional deduction for expenses in accordance with theprovision of Article 6 of the Tax Law.) SCHEDULE 2 OF INDIVIDUAL INCOME TAX RATES (Applicable to income from production or business operation derived byindustrial and commercial house-holds and income from contracted or leasedoperation of enterprises and institutions) ------------------------------------------------------------------------ Grade | Annual Taxable Income |Tax Rates| | | (%) | ------|------------------------------------------------------|---------| 1 | Income of 500 yuan or less | 5 | 2 | That part of income in exces of 5000 to 10000 yuan | 10 | 3 | That part of income in excess of 10000 to 30000 yuan | 20 | 4 | That part of income in excess of 30000 to 50000 yuan | 30 | 5 | That part of income in excess of 50000 yuan | 35 | ------------------------------------------------------------------------ (Note: "Annual taxable income" mentioned in this schedule refers to theamount remaining from the gross income in a tax year after the costs,expenses and losses have been deducted in accordance with the provision ofArticle 6 of the Tax Law.)

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