>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
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 [Effective]
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(2008) [现行有效]
【法宝引证码】

 
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:

 
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。”
......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥200.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese