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Order of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
(No.519) | | (第519号) |
The Decision of the State Council on Amending the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China is hereby promulgated, and shall come into force as of March 1st, 2008. | | 现公布《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》,自2008年3月1日起施行。 |
Premier: Wen Jiabao | | 总 理 温家宝 |
February 18th, 2008 | | 二○○八年二月十八日 |
Decision of the State Council on Amendment tothe Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China | | 国务院关于修改《中华人民共和国个人所得税法实施条例》的决定 |
The State Council decided to make the following amendments to the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China: | | 国务院决定对《中华人民共和国个人所得税法实施条例》做如下修改: |
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I. Article 10 is amended as: “Individual income includes income in cash, income in kind, income in negotiable securities and income in economic benefits of other forms. For income in kind, the taxable amount of income shall be calculated on the price provided by certificate; when there is no certificate for income in kind or the price provided by certificate is obviously low, the taxable amount of income shall be determined based on the market price. For income in negotiable securities, the taxable amount of income shall be determined on par value and market price. For income in economic benefits of other forms, the taxable amount of income shall be determined based on the market price. ” ...... | | 一、第十条修改为:“个人所得的形式,包括现金、实物、有价证券和其他形式的经济利益。所得为实物的,应当按照取得的凭证上所注明的价格计算应纳税所得额;无凭证的实物或者凭证上所注明的价格明显偏低的,参照市场价格核定应纳税所得额。所得为有价证券的,根据票面价格和市场价格核定应纳税所得额。所得为其他形式的经济利益的,参照市场价格核定应纳税所得额。” ...... |
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