| | |
| Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
(No. 85) | |
（第八十五号） |
The Decision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China, which was adopted at the 31st session of the Standing Committee of the 10th National People's Congress of the People's Republic of China on December 29, 2007, is hereby promulgated and shall come into force as of March 1, 2008. | |
《全国人民代表大会常务委员会关于修改＜中华人民共和国个人所得税法＞的决定》已由中华人民共和国第十届全国人民代表大会常务委员会第三十一次会议于2007年12月29日通过，现予公布，自2008年3月1日起施行。 |
President of the People's Republic of China Hu Jintao | |
中华人民共和国主席 胡锦涛 |
December 29, 2007 | |
2007年12月29日 |
Decision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China | |
全国人民代表大会常务委员会关于修改《中华人民共和国个人所得税法》的决定 |
(Adopted at the 31st session of the Standing Committee of the 10th National People's Congress of the People's Republic of China on December 29, 2007) | |
（2007年12月29日第十届全国人民代表大会常务委员会第三十一次会议通过） |
It is decided to amend the Individual Income Tax Law of the People's Republic of China as follows at the 31st session of the Standing Committee of the 10th National People's Congress of the People's Republic of China: | |
第十届全国人民代表大会常务委员会第三十一次会议决定对《中华人民共和国个人所得税法》作如下修改： |
| |
|
| I. Article 6 (1) (a) shall be amended as：“For incomes of wages and salaries, the taxable income amount shall be the remainder after deducting 2, 000 yuan from the monthly income.” At the same time, the notes in Table 1 “Individual Income Tax Rates” shall be amended correspondingly. | | 第六条第一款第一项修改为：“工资、薪金所得，以每月收入额减除费用二千元后的余额，为应纳税所得额。”同时，对“个人所得税税率表一”的附注作相应修改。 |
This Decision shall come into force as of March 1, 2008. | |
本决定自2008年3月1日起施行。 |
Individual Income Tax Law of the People's Republic of China shall be re-promulgated after it has been revised according to this Decision. | |
《中华人民共和国个人所得税法》根据本决定作相应修改，重新公布。 |
| |
|
| | | |
| | | |