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| Order of the President | | 中华人民共和国主席令 |
(No. 44) | |
（第44号） |
The Decision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China , which was adopted at the 18th session of the Standing Committee of the Tenth National People's Congress of the People's Republic of China on October 27, 2005, is hereby promulgated and shall come into force as of January 1, 2006. | |
《全国人民代表大会常务委员会关于修改〈中华人民共和国个人所得税法〉的决定》已由中华人民共和国第十届全国人民代表大会常务委员会第十八次会议于2005年10月27日通过，现予公布，自2006年1月1日起施行。 |
President of the People's Republic of China, Hu Jintao | |
中华人民共和国主席 胡锦涛 |
October 27, 2005 | |
2005年10月27日 |
Decision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China | |
全国人民代表大会常务委员会关于修改《中华人民共和国个人所得税法》的决定 |
(Adopted at the 18th session of the Standing Committee of the Tenth National People's Congress of the People's Republic of China on October 27, 2005) | |
（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通过） |
The Standing Committee of the Tenth National People's Congress decided to make the following amendments to the Individual Income Tax Law of the People's Republic of China at its 18th session: | |
第十届全国人民代表大会常务委员会第十八次会议决定对《中华人民共和国个人所得税法》作如下修改： |
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| I. Item (1) of Paragraph 1 of Article 6 shall be amended as：“For incomes of wages and salaries, the taxable income amount shall be the remainder after deducting 1600 yuan from the monthly income.” At the same time, the annotations in the Schedule I “Individual Income Tax Rates” shall be correspondingly amended. | | 一、第六条第一款第一项修改为：“工资、薪金所得，以每月收入额减除费用一千六百元后的余额，为应纳税所得额。”同时，对“个人所得税税率表一”的附注作相应修改。 |
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| II. Article 8 shall be amended as: “The income earner shall be the taxpayer of individual income tax and the unit or person that effects the payment shall be the withholding agent. Where the individual income exceeds the amount as prescribed by the State Council, where a taxpayer has wage or salary incomes from two or more places or has no withholding agent, or where there is any other circumstance as prescribed by the State Council, the taxpayer shall handle the tax payment declaration according to the provisions of the state. A withholding agent shall, according to the provisions of the state, make the withholding declaration for all the taxpayers and in full amount.” | | 二、第八条修改为：“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。个人所得超过国务院规定数额的，在两处以上取得工资、薪金所得或者没有扣缴义务人的，以及具有国务院规定的其他情形的，纳税义务人应当按照国家规定办理纳税申报。扣缴义务人应当按照国家规定办理全员全额扣缴申报。” |
This Decision shall come into force as of January 1, 2006. | |
本决定自2006年1月1日起施行。 |
The Individual Income Tax Law of the People's Republic of China shall be re-promulgated after it has been revised according to this Decision. | |
《中华人民共和国个人所得税法》根据本决定作相应的修改，重新公布。 |
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