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| Implementing Rules on the Levy of Individual Income Tax on the Income Derived from Savings Interest | | 对储蓄存款利息所得征收个人所得税的实施办法 |
(Issued by Order No.272 of the State Council of the People's Republic of China on September 30, 1999; and amended according to the Decision of the State Council on Amending the Implementing Rules on the Levy of Individual Income Tax on the Income Derived from Savings Interest issued by Order No. 502 of the State Council of the People's Republic of China on July 20, 2007) | |
（1999年9月30日中华人民共和国国务院令第272号发布 根据2007年7月20日中华人民共和国国务院令第502号公布的《国务院关于修改〈对储蓄存款利息所得征收个人所得税的实施办法〉的决定》修订） |
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| Article 1 These Rules have been made in accordance with Article 12 ofthe Individual Income Tax Law of the People's Republic of China. | | 第一条 根据《中华人民共和国个人所得税法》第十二条的规定，制定本办法。 |
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| Article 2 An individual who receives income derived from the Renminbi or foreign currency savings interest in a savings institution within the territory of the People's Republic of China shall pay individual income tax in accordance with these Rules. | | 第二条 从中华人民共和国境内的储蓄机构取得人民币、外币储蓄存款利息所得的个人，应当依照本办法缴纳个人所得税。 |
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| Article 3 The tax basis for calculating the individual income tax on savings interest shall be the income derived from the Renminbi or foreign currency savings interest received by a taxpayer. | | 第三条 对储蓄存款利息所得征收个人所得税的计税依据为纳税人取得的人民币、外币储蓄存款利息所得。 |
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| Article 4 The individual income tax on the income derived from savings interest shall be levied at the reduced rate of 5%. The adjustment of the extent of rate reduction shall be decided by the State Council. | | 第四条 对储蓄存款利息所得征收个人所得税，减按5%的比例税率执行。减征幅度的调整由国务院决定。 |
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Article 5 The income received by an individual which is derived from the interest on educational savings or any other special savings or special savings fund as determined by the financial authority of the State Council shall be exempt from the individual income tax.
．．．．．． | | 第五条 对个人取得的教育储蓄存款利息所得以及国务院财政部门确定的其他专项储蓄存款或者储蓄性专项基金存款的利息所得，免征个人所得税。
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