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Individual Income Tax Law of the People's Republic of China (2011 Amendment) [Revised]
中华人民共和国个人所得税法(2011修正) [已被修订]
【法宝引证码】

 
Individual Income Tax Law of the People's Republic of China 

中华人民共和国个人所得税法


(Adopted by the Third Session of the Fifth National People's Congress on September 10, 1980, amended for the first time in accordance with the Decision of the Fourth Session of the Standing Committee of the Eighth National People's Congress Concerning Amendment to the Individual Income Tax Law of the People's Republic of China on October 31, 1993; and amended for the second time in accordance with the Decision of the 11th Session of the Standing Committee of the Ninth National People's Congress Concerning Amendment to the Individual Income Tax Law of the People's Republic of China on August 30, 1999; amended for the third time in accordance with the Decision of the 18th Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on October 27, 2005; amended for the fourth time in accordance with the Decision of the 28th Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on June 29, 2007; amended for the fifth time in accordance with the Decision of the 31st Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on December 29, 2007; amended for the sixth time in accordance with the Decision of the 21st Session of the Standing Committee of the Eleventh National People's Congress on Amending the Individual Income Tax Law of the People's Republic of Chinaon June 30, 2011)
 
(1980年9月10日第五届全国人民代表大会第三次会议通过 根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第一次修正 根据1999年8月30日第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第二次修正 根据2005年10月27日第十届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第三次修正 根据2007年6月29日第十届全国人民代表大会常务委员会第二十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第四次修正 根据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《关于修改〈中华人民共和国个人所得税法〉的决定》第五次修正 根据2011年6月30日第十一届全国人民代表大会常务委员会第二十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第六次修正)

 
Article 1 An individual who has a domicile in the territory of China or who has no domicile but has stayed in the territory of China for one year or more shall pay individual income tax in accordance with the provisions of this Law for his incomes obtained in and/or outside the territory of China.   第一条 在中国境内有住所,或者无住所而在境内居住满一年的个人,从中国境内和境外取得的所得,依照本法规定缴纳个人所得税。

An individual who has no domicile and does not stay in the territory of China or who has no domicile but has stayed in the territory of China for less than one year shall pay individual income tax in accordance with the provisions of this Law for his incomes obtained in the territory of China.
 
在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人,从中国境内取得的所得,依照本法规定缴纳个人所得税。

 
Article 2 Individual incomes set forth below shall be subject to payment of individual income tax:   第二条 下列各项个人所得,应纳个人所得税:

 
1. incomes from wages and salaries; 一、工资、薪金所得;

 
2. incomes of private industrial and commercial households from their productions and business operations; 二、个体工商户的生产、经营所得;

 
3. incomes from contracting or leasing enterprises and institutions; 三、对企事业单位的承包经营、承租经营所得;

 
4. incomes from remuneration for labor services; 四、劳务报酬所得;

 
5. incomes from authors' remuneration; 五、稿酬所得;

 
6. incomes from royalties; 六、特许权使用费所得;

 
7. incomes from interest, stocks dividends and bonuses; 七、利息、股息、红利所得;

 
8. incomes from lease of property; 八、财产租赁所得;

 
9. incomes from transfer of property; 九、财产转让所得;

 
10. occasional incomes; and 十、偶然所得;

 
11. other incomes specified as taxable by the department of the State Council for finance. 十一、经国务院财政部门确定征税的其他所得。

 
Article 3 Individual income tax rates:   第三条 个人所得税的税率:

 
1. For incomes from wages and salaries shall be subject to excess progressive tax rates ranging from 3 percent to 45 percent (See the schedules of tax rates attached hereto). 一、工资、薪金所得,适用超额累进税率,税率为百分之三至百分之四十五(税率表附后)。

 
2. For incomes of private industrial and commercial households from their productions and business operations and incomes from contracting or leasing enterprises and institutions, the progressive tax rate in excess of specific amount ranging from 5 per cent to 35 per cent is applicable (See the schedules of tax rates attached hereto). 二、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得,适用百分之五至百分之三十五的超额累进税率(税率表附后)。

 
3. For incomes from author's remuneration, the flat tax rate is applicable and the tax rate is 20 per cent and a 30 per cent tax deduction shall be applied to the amount of tax payable. 三、稿酬所得,适用比例税率,税率为百分之二十,并按应纳税额减征百分之三十。

 
4. For incomes from remuneration for labor services, the flat tax rate is applicable and the tax rate is 20 per cent. If a single payment of remuneration for labor service is excessively high, an additional proportion of tax may be levied thereon, and the concrete measures shall be provided for by the State Council. 四、劳务报酬所得,适用比例税率,税率为百分之二十。对劳务报酬所得一次收入畸高的,可以实行加成征收,具体办法由国务院规定。

 
5. For incomes from royalties, incomes from interest, stocks dividend and bonuses, incomes from lease of property, incomes from transfer of property, occasional incomes and other incomes, the flat tax rate is applicable and the tax rate is 20 per cent. 五、特许权使用费所得,利息、股息、红利所得,财产租赁所得,财产转让所得,偶然所得和其他所得,适用比例税率,税率为百分之二十。

 
Article 4 Individual incomes set forth below shall be exempt from individual income tax:   第四条 下列各项个人所得,免纳个人所得税:

 
1. prizes in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions under the State Council and units of the People's Liberation Army at or above the army level, as well as by foreign organizations and international organizations; 一、省级人民政府、国务院部委和中国人民解放军军以上单位,以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金;


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