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| Notice by the State Taxation Administration on Issuing the Provisional Procedures on Self Reporting and Payment of Personal Income Tax | | 国家税务总局关于印发《个人所得税自行申报纳税暂行办法》的通知 |
(No. 077 [1995] of the State Taxation Administration April 28, 1995) | |
（国税发〔1995〕077号 一九九五年四月二十八日） |
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | |
各省、自治区、直辖市和计划单列市国家税务局、地方税务局： |
In order to strengthen the collection and management of personal income tax and improve the collection and management system, the Provisional Procedures on Self Reporting and Payment of Personal Income Tax, as formulated, is hereby issued to you for your implementation, and please report your problems encountered in timely manner. | |
为了加强个人所得税的征收管理，完善征管制度，总局制定了《个人所得税自行申报纳税暂行办法》，现印发给各地。请结合实际情况，认真贯彻执行。对执行中存在的问题，请及时报国家税务总局。 |
PROVISIONAL PROCEDURES ON SELF REPORTING AND PAYMENT OF PERSONAL INCOME TAX | |
个人所得税自行申报纳税暂行办法 |
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| Article 1 The procedures have been formulated according to The Personal Income Tax Law of the People's Republic of China (referred to here in after as the TAX LAW) and detailed rules for its implementation and the Taxation Administration Law of the People's Republic of China(referred to hereinafter as TAXATION LAW) and the detailed rules for its implementation and other related administrative regulations. | | 第一条 根据《中华人民共和国个人所得税法》（以下简称税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称征管法）及其实施细则和有关行政法规的规定制定本办法。 |
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| Article 2 All taxpayers as defined in the Article 1 of the TAX LAW shall personally report their personal income and pay the required tax on one of the following occasions: | | 第二条 凡符合税法第一条规定的纳税义务人（以下简称纳税人），有下列情形之一的，必须自行向税务机关申报所得并缴纳税款： |
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| A. The taxpayer receives salary or payments from two or more than two sources; | | （一）从两处或两处以上取得工资、薪金所得的； |
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| B. The amount of income is taxable but without a withholder for the taxes that should be paid; | | （二）取得应纳税所得，没有扣缴义务人的； |
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| C. The taxpayer receives several separate payments for one-time labor services, contribution fees, royalties, or estate rentals. | | （三）分笔取得属于一次劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得的； |
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| D. The amount of income is taxable but the withholder of the tax payment fails to set aside the payment according to related regulations. | | （四）取得应纳税所得，扣缴义务人未按规定扣缴税款的； |
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| E. Other occasions that taxation administration departments deem necessary for self reporting and payment of personal income tax. | | （五）税收主管部门规定必须自行申报纳税的。 |
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Article 3 Generally, the taxpayer should report his/her personal income to taxation administration departments at the place where the payment is derived. When the taxpayer receives payments from two places, he may choose one of the places as a fixed site to report his/her income. When the payment is derived from overseas, the taxpayer shall report his personal income to taxation administration departments at his/her registered residence or the place where the taxpayer lives for most of the time. For a change of place for personal income reporting, an approval should be sought from the original taxation administration departments.
．．．．．． | | 第三条 申报地点一般应为收入来源地的主管税务机关。纳税人从两处或两处以上取得工资、薪金所得的，可选择并固定在其中一地税务机关申报纳税；从境外取得所得的，应向境内户籍所在地或经营居住地税务机关申报纳税。纳税人要求变更申报纳税地点的，须经原主管税务机关批准。
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