| 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 at the Third Session of the Fifth National People's Congress on September 10, 1980, revised according to the "Decision on the Amendment of the Individual Income Tax Law of the People's Republic of China" taken at the fourth meeting of the Standing Committee of the Eighth National People's Congress on October 31, 1993 to be effective on the January 1, 1994) | |
（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》修正） |
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| Article 1. Individuals who reside in the territory of China for a full year or more no matter having or having not a residence therein shall pay individual income tax according to this law on the income gained within 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。 |
Individuals who have no residence and do not reside in China or those who have no residence but live in China for less than a year shall pay individual income tax according to this law on the income gained within 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。 |
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| Article 2. Individual income tax shall be levied on the following categories of income: | | 第二条 下列各项个人所得，应纳个人所得税： |
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| 1. Income from wages and salaries; | | 一、工资、薪金所得； |
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| 2. Income derived from production and business operations by individual households engaging in industry and commerce; | | 二、个体工商户的生产、经营所得； |
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| 3. Income derived from contracting or leasing operations by enterprises or institutions; | | 三、对企事业单位的承包经营、承租经营所得； |
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| 4. Income from remuneration for personal services; | | 四、劳务报酬所得； |
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| 5. Income from remuneration to authors; | | 五、稿酬所得； |
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| 6. Income from royalties; | | 六、特许权使用费所得； |
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| 7. Income from interests, dividends and extra dividends; | | 七、利息、股息、红利所得； |
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| 8. Income from lease of property; | | 八、财产租赁所得； |
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| 9. Income from transfer of property; | | 九、财产转让所得； |
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| 10. Chance income; and | | 十、偶然所得； |
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| 11. Other kinds of income specified as taxable by the financial department of the State Council. | | 十一、经国务院财政部门确定征税的其它所得。 |
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| Article 3. Individual income tax rates: | | 第三条 个人所得税的税率： |
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| 1. Income from wages and salaries in excess of specified amounts shall be taxed at progressive tax rates ranging from 5% to 45% (for specific rates, see table 1 attached). | | 一、工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。 |
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| 2. Income derived from production and business operations by individual households engaging in industry and commerce in excess of specified amounts shall be taxed at progressive rates ranging from | | 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）。 |
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| 5% to 35% (for specific rates, see table 2 attached) | | 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。 |
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| 3. Income derived from remuneration to authors shall be taxed at the proportional tax rate of 20% but with a reduction of 30% of the taxable amount. | | 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。 |
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| 4. Income derived from remuneration for personal services shall be taxed at the proportional tax rate of 20%. In case where a single remuneration for the services is extremely high, additional tax may be levied. The specific methods of taxation shall be worked out by State Council separately. For incomes from royalties, interests, dividends and extra dividends, leasing property, transfer of property, chance income and other incomes, a proportional tax rate of 20% shall be applied. | | 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。 |
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| Article 4. The following categories of incomes shall be exempted from individual income tax: | | 第四条 下列各项个人所得，免纳个人所得税： |
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| 1. Awards granted by provincial people's governments, ministries and commissions under the State Council and units of the Chinese People's Liberation Army above the division or foreign organizations and international organizations for achievements in science, education, technology, culture, public health, sports and environmental protection. | | 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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| 2. Interests derived from bank savings, State treasury bonds and financial bonds issued by the State. | | 二、储蓄存款利息，国债和国家发行的金融债券利息； |
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| 3. Subsidies and allowances issued in an unified manner by the State. | | 三、按照国家统一规定发给的补贴、津贴； |
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| 4. Welfare benefits, pension cost for the disabled and for survivors and relief payments. | | 四、福利费、抚恤金、救济金； |
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| 5. Insurance proceeds. | | 五、保险赔款； |
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| 6. Military severance pay and decommission or demobilization pay for cadres and soldiers of the armed forces. | | 六、军人的转业费、复员费； |
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| 7. Resettlement pay, severance pay, retirement pay, pension retired pay and retirement living allowances for cadres and workers according to State unified stipulations. | | 七、按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费； |
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| 8. Income of diplomatic representatives, consulate officials and other people of foreign embassies and consulates in China who enjoy tax concessions according to relevant laws of China. | | 八、依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得； |
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| 9. Income exempted from tax as stipulated in the international conventions to which the Chinese government is a party and in agreements it has signed. | | 九、中国政府参加国际公约、签订的协议中规定免税的所得； |
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| 10. Income approved as tax-free by the financial department of the State Council. | | 十、经国务院财政部门批准免税的所得。 |
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| Article 5. Individual income tax shall be reduced with approval for one of the following cases: | | 第五条 有下列情形之一的，经批准可以减征个人所得税： |
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| 1. Income of disabled persons, lonely old people and families of martyrs. | | 一、残疾、孤老人员和烈属的所得； |
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| 2. In cases of great losses caused by serious natural disasters. | | 二、因严重自然灾害造成重大损失的； |
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| 3. Other cases as approved tax-free by the financial department of the State Council. | | 三、其他经国务院财政部门批准减税的。 |
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| Article 6. The amount of each category of taxable income shall be computed as follows. | | 第六条 应纳税所得额的计算： |
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| 1. For incomes from wages and salaries, a standard allowance of RMB 800 shall be given for a person and amount in excess of the allowance shall be taxable. | | 一、工资、薪金所得，以每月收入额减除费用八百元后的余额，为应纳税所得额。 |
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| 2. Incomes derived by individual households engaging in industry and commerce from their production and business operations shall be taxed at he gross amount in a tax year after deducting costs, expenses and losses. | | 二、个体工商户的生产、经营所得，以每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税所得额。 |
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| 3. Incomes derived by enterprises and institutions from contracting or leasing operations shall be taxed at the gross amount in a tax year after deducting expenses. | | 三、对企事业单位的承包经营、承租经营所得，以每一纳税年度的收入总额，减除必要费用后的余额，为应纳税所得额。 |
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| 4. Incomes from remuneration for personal services, remuneration to authors, royalties and leasing of property shall be taxed at the part in excess of RMB 800 if the monthly income does not exceed RMB 4, 000 or at the part after deducting 20% as expenses if the monthly income exceeds RMB 4,000. | | 四、劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得，每次收入不超过四千元的，减除费用八百元；四千元以上的，减除百分之二十的费用，其余额为应纳税所得额。 |
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| 5. Incomes from transfer of property shall be taxed at the amount after deducting the original value of the property and reasonable expenses. | | 五、财产转让所得，以转让财产的收入额减除财产原值和合理费用后的余额，为应纳税所得额。 |
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| 6. Incomes from interests, dividends and extra dividends shall be taxed at the full amount of each payment. | | 六、利息、股息、红利所得，偶然所得和其它所得，以每次收入额为应纳税所得额。 |
The part of donations by individuals to education and other public undertakings shall be deducted from the taxable income according to the relevant regulations by the State Council. | |
个人将其所得对教育事业和其他公益事业捐赠的部分，按照国务院有关规定从应纳税所得中扣除。 |
Additional expenses shall be deducted for taxpayers who have no residence in the territory of China but derive income from wages and salaries obtained in China and for taxpayers who have residences in China but derive income from wages and salaries obtained outside the territory of China according to their average income levels, living levels and changes of exchange rates. The scope and standards of the deduction shall be formulated by the State Council separately. | |
对在中国境内无住所而在中国境内取得工资、薪金所得的纳税义务人和在中国境内有住所而在中国境外取得工资、薪金所得的纳税义务人，可以根据其平均收入水平、生活水平以及汇率变化情况确定附加减除费用，附加减除费用适用的范围和标准由国务院规定。 |
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| Article 7. The amount of individual income tax paid by taxpayers who derive income outside the territory of China may be deducted from their taxable income, but the amount of deduction shall not exceed the taxable amount of the income from outside the territory of China computed according to the provisions of this law. | | 第七条 纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。 |
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| Article 8. For individual income tax, the income earner shall be the taxpayer and the paying unit or persons shall be the withholding agent. Taxpayers who derive income from wages and salaries from two or more units and/or without a withholding agent are required to file tax returns and pay taxes themselves. | | 第八条 个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。 |
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| Article 9. The tax withheld each month by a withholding agent and the tax to be paid each mouth by a taxpayer personally filing a returns must be paid to the State treasury with the tax returns being submitted to the tax authorities within the first seven days of the following month. | | 第九条 扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。 |
The taxable wage and salary shall be taxed on the monthly basis and the tax amount payable shall be submitted to the State treasury by the withholding agent or taxpayer personally with the tax returns being submitted to the tax authorities within the first seven days of the following month. The tax amount payable from wages and salaries from certain special trade may be computed on an annual basis and paid in advance in monthly installments. The specific methods of computation and collection shall be worked out separately by the State Council. | |
工资、薪金所得应纳的税款，按月计征，由扣缴义务人或者纳税义务人在次月七日内缴入国库，并向税务机关报送纳税申报表。特定行业的工资、薪金所得应纳的税款，可以实行按年计算、分月预缴的方式计征，具体办法由国务院规定。 |
The tax amount payable on income derived from production and business operations by individual households engaging in industry and commerce shall be computed on an annual basis and paid in advance in monthly installments by withholding agents within the first seven days of the following month and final settlement shall be made within three months from the end of the tax year, with a refund for any overpayment or a supplemental payment for any deficiency. | |
个体工商户的生产、经营所得应纳的税款，按年计算，分月预缴，由纳税义务人在次月七日内预缴，年度终了后三个月内汇算清缴，多退少补。 |
The tax amount payable on income derived by enterprises and institutions from contracting or leasing operations shall be computed on annual basis and paid and turned over to the State treasury by withholding agents with tax returns being submitted to the tax authorities within 30 days after the end of a tax year. If the taxpayers derive income from contracting or leasing operations by installments, the tax amount payable shall be paid in advance within seven days after each payment is obtained and final settlement shall be made within three months after a tax year, with a refund for any overpayment or a supplemental payment for any deficiency. | |
对企事业单位的承包经营、承租经营所得应纳的税款，按年计算，由纳税义务人在年度终了后三十日内缴入国库，并向税务机关报送纳税申报表。纳税义务人在一年内分次取得承包经营、承租经营所得的，应当在取得每次所得后的七日内预缴，年度终了后三个月内汇算清缴，多退少补。 |
Taxpayers who earn incomes from outside the territory of China must pay the taxes due to the State treasury and submit the tax returns to the tax authorities within 30 days after the end of each year. | |
从中国境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。 |
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| Article 10. All categories of income shall be computed in terms of Renminbi. Income in foreign currency shall be taxed on the equivalent amount converted into Renminbi according to the foreign exchange rate quoted by the State Administration of Exchange Control of the People's Republic of China. | | 第十条 各项所得的计算，以人民币为单位。所得为外国货币的，按照国家外汇管理机关规定的外汇牌价折合成人民币缴纳税款。 |
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| Article 11. A service fee of 2% of the amount of the tax withheld shall be paid to the withholding agents. | | 第十一条 对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。 |
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| Article 12. The collection and management of individual income tax shall follow the provisions of the "Provisions of the People's Republic of China on the Collection and Management of Taxes". | | 第十二条 个人所得税的征收管理，依照《中华人民共和国税收征收管理法》的规定执行。 |
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| Article 13. Rules for the implementation of this law shall be formulated by the State Council. | | 第十三条 国务院根据本法制定实施条例。 |
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| Article 14. The law shall be enforced as of the date of promulgation. | | 第十四条 本法自公布之日起施行。 |
Table 1 Individual Income Tax Rates (Applicable to income form wages and salaries) | |
个人所得税税率表一（工资、薪金所得适用） |
Grade Monthly Taxable Income Rate (%) | |
级数 全月应纳税所得额 税率（％） |
1 Not in excess RMB 500 5 @
#2 In excess of RMB 500 up to RMB2,000 10 | |
１ 不超过５００元的 ５ |
3 In excess of RMB 2,000 up to RMB 5,000 15 | |
２ 超过５００元至２０００元的部分 １０ |
4 In excess of RMB 5,000 up to RMB 20,000 20 | |
３ 超过２０００元至５０００元的部分 １５ |
5 In excess of RMB 20,000 up to RMB 40,000 10 @
#6 In excess of RMB 40,000 up to RMB 60,000 30 | |
４ 超过５０００元至２００００元的部分 ２０ |
7 In excess of RMB 60.000 up to RMB 80,000 35 | |
５ 超过２００００元至４００００元的部分 ２５ |
8 In excess of RMB 80,000 up to RMB 100,000 40 @
#9 In excess of RMB 100,000 45 | |
６ 超过４００００元至６００００元的部分 ３０ |
(Note: The monthly taxable income refers to the amount in excess the standard allowance of expenses of RMB 800 or additional expenses according to the provisions of Article 6 of this law. | |
７ 超过６００００元至８００００元的部分 ３５ |
Table 2 Individual Income Tax Rates ( Applicable to income derived by individual households engaging in industry and commerce from their production or business operations and income derived by enterprises or institutions from their contracting or leasing operations) | |
８ 超过８００００元至１０００００元的部分 ４０ |
Grade Annual Taxable Income Rate (%) @
#1 Not in excess of RMB 5,000 5 | |
９ 超过１０００００元的部分 ４５ |
2 In excess of RMB 5,000 up to RMB 10,000 10 @
#3 In excess of RMB 10,000 up to RMB 30,000 15 | |
（注：本表所称全月应纳税所得额是指依照本法第六条的规定，以每月收入额减除费用八百元后的余额或者减除附加减除费用后的余额。） |
4 In excess of RMB 30,000 up to RMB 50,000 20 | |
个人所得税税率表二（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） |
5 In excess of RMB 35 | |
级数 全年应纳税所得额 税率（％） |
(Note: The annual taxable income refers to the gross income of a tax year after deducting costs, expenses and losses according to provisions of Article 6 of this law. ) | |
１ 不超过５０００元的 ５ |
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２ 超过５０００元至１００００元的部分 １０ |
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３ 超过１００００元至３００００元的部分 ２０ |
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４ 超过３００００元至５００００元的部分 ３０ |
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５ 超过５００００元的部分 ３５ |
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（注：本表所称全年应纳税所得额是指依照本法第六条的规定，以每一纳税年度的收入总额，减除成本、费用以及损失后的余额。） |
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