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| Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China | | 中华人民共和国个人所得税法实施条例 |
(Promulgated by the order No.142 of the State Council of the People's Republic of China on January 28, 1994, amended for the first time in accordance with the 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 on December 19, 2005, amended for the second time in accordance with the 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 on February 18,2008 and amended for the third time in accordance with the 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 on July 19,2011 ) | |
（1994年1月28日中华人民共和国国务院令第142号发布 根据2005年12月19日《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》第一次修订 根据2008年2月18日《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》第二次修订 根据2011年7月19日《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》第三次修订） |
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| Article 1 The rules are formulated in accordance with the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the "Tax Law"). | | 第一条 根据《中华人民共和国个人所得税法》（以下简称税法）的规定，制定本条例。 |
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| Article 2 Individuals who reside in the territory of China mentioned in Section 1 of Article 1 of the Tax Law mean individuals who have habitually resided in China because of household registration, family or economic involvements. | | 第二条 税法第一条第一款所说的在中国境内有住所的个人，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。 |
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| Article 3 Individuals who stay in China for a full year mentioned in Section 1 of Article 1 of the Tax Law mean individuals who have stayed in China for 365 days in a tax year. Days for temporary leaves from Chinese territory shall be included in the calculation of the total days. | | 第三条 税法第一条第一款所说的在境内居住满一年，是指在一个纳税年度中在中国境内居住365日。临时离境的，不扣减日数。 |
The temporary leaves from the territory of China mentioned above mean one time leave of not exceeding 30 days or multiple leaves of not exceeding of a total of 90 days from the territory of China within a tax year. | |
前款所说的临时离境，是指在一个纳税年度中一次不超过30日或者多次累计不超过90日的离境。 |
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| Article 4 Income derived from within the territory of China mentioned in Section 1 and 2 of Article 1 of the Tax Law means income derived from sources within the territory of China; income derived outside China means income derived from sources outside the territory of China. | | 第四条 税法第一条第一款、第二款所说的从中国境内取得的所得，是指来源于中国境内的所得；所说的从中国境外取得的所得，是指来源于中国境外的所得。 |
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| Article 5 The following categories of income, regardless whether or not payments be made within China, shall be considered income derived from sources within the territory of China: | | 第五条 下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得： |
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| (1) Income derived from on job, employed or contracted labor service performed within the territory of China; | | （一）因任职、受雇、履约等而在中国境内提供劳务取得的所得； |
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| (2) Income derived from leasing of property to others for use within the territory of China; | | （二）将财产出租给承租人在中国境内使用而取得的所得； |
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| (3) Income derived from transfer of buildings, land use rights or other property within the territory of China; | | （三）转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得； |
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| (4) Income derived from granting of various franchises to be used within the territory of China; and | | （四）许可各种特许权在中国境内使用而取得的所得； |
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| (5) Income derived from interests, dividends and extra dividends from companies, enterprises and other economic organizations or individuals within the territory of China. | | （五）从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。 |
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| Article 6 Individuals who have no residence in China but have stayed in China for over one year but not exceeding five years, with approval of the tax authorities, shall pay individual income tax on that part of their income derived from the companies, enterprises, other economic organizations or individuals within the territory of China; individuals who have stayed in China for more than five years shall pay individual income tax on all their income derived outside China from the sixth year. | | 第六条 在中国境内无住所，但是居住一年以上五年以下的个人，其来源于中国境外的所得，经主管税务机关批准，可以只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税；居住超过五年的个人，从第六年起，应当就其来源于中国境外的全部所得缴纳个人所得税。 |
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| Article 7 Individuals who have no residence in China but who have stayed in China continuously or accumulatively not exceeding 90 days in a tax year shall be exempted from tax on the part of their income derived within the territory of China but paid by employers outside China and the payment not coming from the latter's institutions or places within the territory of China. | | 第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。 |
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| Article 8 The scope of the categories of income mentioned in Article 2 of the Tax Law is as follows: | | 第八条 税法第二条所说的各项个人所得的范围： |
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| (1) Income derived from wages and salaries means income from wages, salaries, awards, year-end extra dividends, labor dividends, allowances, subsidies and other remunerations from their job or other income related with their employment; | | （一）工资、薪金所得，是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。 |
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| (2) Income derived from production and business operations by individual households engaging in industry and commerce means: | | （二）个体工商户的生产、经营所得，是指： |
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| 1. Income derived from production and business operations by individual households engaging in manufacturing, handicraft, construction, communications and transportation, commerce, catering, service, repair and other industries; | | 1．个体工商户从事工业、手工业、建筑业、交通运输业、商业、饮食业、服务业、修理业以及其他行业生产、经营取得的所得； |
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| 2. Income derived by individual from running school, medical service, consultation and other paid services upon approval or license granted by related government departments; | | 2．个人经政府有关部门批准，取得执照，从事办学、医疗、咨询以及其他有偿服务活动取得的所得； |
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| 3. Income derived from production and business operations by other individuals; and | | 3．其他个人从事个体工商业生产、经营取得的所得； |
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| 4. Other taxable income related with production and business operations obtained by individual households engaging in industry and commerce and individuals mentioned above. | | 4．上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。 |
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| (3) Income derived from contracting or leasing operations of enterprises and institutions means income obtained by individuals from operations of contracting, leasing, subcontracting and transfer of leasing rights, including the monthly or individual payments of wage and salary nature. | | （三）对企事业单位的承包经营、承租经营所得，是指个人承包经营、承租经营以及转包、转租取得的所得，包括个人按月或者按次取得的工资、薪金性质的所得。 |
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| (4) Income derived from labor services means income derived from designing, decoration, installation, drafting, chemical examination, testing, medical practice, law practice, accounting, consulting, lecturing, news reporting, broadcasting, translating, proof-reading, calligraphy and painting, sculpture, films, audio and video recording, performing, advertisement, exhibition, technical service, go-between service, brokerage, commissioned service and other labor services. | | （四）劳务报酬所得，是指个人从事设计、装潢、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。 |
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| (5) Income derived from remuneration to authors means income derived from written works of individuals after published in books, newspapers or journals. | | （五）稿酬所得，是指个人因其作品以图书、报刊形式出版、发表而取得的所得。 |
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| (6) Income derived from royalties means income derived from providing and assigning patent rights, copyrights, rights to use proprietary technology and other rights; income from providing copyrights excludes remuneration to authors. | | （六）特许权使用费所得，是指个人提供专利权、商标权、著作权、非专利技术以及其他特许权的使用权取得的所得；提供著作权的使用权取得的所得，不包括稿酬所得。 |
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| (7) Income derived from interests, dividends and extra dividends means income derived from interests, dividends and extra dividends from the ownership of bonds and stocks. | | （七）利息、股息、红利所得，是指个人拥有债权、股权而取得的利息、股息、红利所得。 |
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| (8) Income derived from leasing of property means income derived by individuals from leasing of their buildings, land use rights, machinery and equipment, motor vehicles and ships and other property. | | （八）财产租赁所得，是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。 |
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| (9) Income derived from transfer of property means income derived by individuals from transfer of securities, stocks, buildings, land use rights, machinery and equipment, motor vehicles and ships and other property. | | （九）财产转让所得，是指个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。 |
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| (10) Chance income means income derived by individuals from rewards, winning prize in lotteries and other windfalls. | | （十）偶然所得，是指个人得奖、中奖、中彩以及其他偶然性质的所得。 |
When it is difficult to define the category of taxable individual income, the tax authorities shall make the determination. | |
个人取得的所得，难以界定应纳税所得项目的，由主管税务机关确定。 |
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| Article 9 The procedures for levy of individual income tax on gains from transfer of stocks shall be formulated separately by the Ministry of Finance and implemented after approval of the State Council. | | 第九条 对股票转让所得征收个人所得税的办法，由国务院财政部门另行制定，报国务院批准施行。 |
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| Article 10 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. | | 第十条 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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| Article 11 An extremely high single payment for labor services means income derived by individuals from labor services with taxable remuneration exceeding RMB20,000 in a single payment. | | 第十一条 税法第三条第四项所说的劳务报酬所得一次收入畸高，是指个人一次取得劳务报酬，其应纳税所得额超过2万元。 |
That part of income exceeding RMB20,000 but not exceeding RMB50, 000 shall be levied an additional tax equal to 50% of the paid tax stipulated by the Tax Law; and the part exceeding RMB50,000 shall be levied an addition tax equal to 100% of the paid tax stipulated by the Tax Law. | |
对前款应纳税所得额超过2万元至5万元的部分，依照税法规定计算应纳税额后再按照应纳税额加征五成；超过5万元的部分，加征十成。 |
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| Article 12 Interests derived from State treasury bonds issued by the State mentioned in Paragraph 2 of Article 4 of the Tax Law mean income derived by individuals from interests of the State treasury bonds issued by the Ministry of Finance of the People's Republic of China; interests derived from financial bonds issued by the State mean income derived by individuals from interests of financial bonds issued upon approval of the State Council. | | 第十二条 税法第四条第二项所说的国债利息，是指个人持有中华人民共和国财政部发行的债券而取得的利息；所说的国家发行的金融债券利息，是指个人持有经国务院批准发行的金融债券而取得的利息。 |
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Article 13 The “subsidies and allowances granted in accordance with the unified stipulations of the state” as mentioned in Item 3 of Article 4 of the Individual Income Tax Law refers to special government allowances, allowances for academicians, allowances for senior academicians that are granted in accordance with the provisions of the State Council, and other subsidies and allowances that are exempt from individual income tax as prescribed by the State Council..
．．．．．． | | 第十三条 税法第四条第三项所说的按照国家统一规定发给的补贴、津贴，是指按照国务院规定发给的政府特殊津贴、院士津贴、资深院士津贴，以及国务院规定免纳个人所得税的其他补贴、津贴。
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