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Individual Income Tax Law of the People's Republic of China (2018 Amendment) [Not Yet Effective]
中华人民共和国个人所得税法(2018修正) [尚未生效]
【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 China on June 30, 2011; and amended for the seventh time in accordance with the Decision of the 5the Standing Committee of the Thirteenth National People's Congress to Amend the Individual Income Tax Law of the People's Republic of China on August 31, 2018) (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 根据2018年8月31日第十三届全国人民代表大会常务委员会第五次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第七次修正)
Article 1 A resident individual is an individual who is domiciled in China or who is not domiciled in China but has stayed in the aggregate for 183 days or more of a tax year in China. A resident individual shall, in accordance with the provisions of this Law, pay individual income tax on his or her income obtained inside and outside China.   第一条 在中国境内有住所,或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人,为居民个人。居民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。
A nonresident individual is an individual who neither is domiciled in China nor stays in China or who is not domiciled in China but has stayed in the aggregate for less than 183 days of a tax year in China. A nonresident individual shall, in accordance with the provisions of this Law, pay individual income tax on his or her income obtained inside China. 在中国境内无住所又不居住,或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人,为非居民个人。非居民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。
Tax year means the Gregorian calendar year that runs from January 1 to December 31. 纳税年度,自公历一月一日起至十二月三十一日止。
Article 2 Individual income tax shall be paid on the following individual income:   第二条 下列各项个人所得,应当缴纳个人所得税:
(1) Income from wages and salaries. (一)工资、薪金所得;
(2) Income from remuneration for labor services. (二)劳务报酬所得;
(3) Income from author's remuneration. (三)稿酬所得;
(4) Income from royalties. (四)特许权使用费所得;
(5) Business income. (五)经营所得;
(6) Income from interest, dividends and bonuses. (六)利息、股息、红利所得;
(7) Income from the lease of property. (七)财产租赁所得;
(8) Income from the conveyance of property. (八)财产转让所得;
(9) Contingent income. (九)偶然所得。
Resident individuals shall calculate by tax year on a consolidated basis the individual income tax, and nonresident individuals shall calculate by itemization on a monthly or transaction-by-transaction basis the individual income tax, on the income obtained as set forth in subparagraphs (1) to (4) of the preceding paragraph (hereinafter referred to as the ‘comprehensive income'). The individual income tax on the income set forth in subparagraphs (5) to (9) of the preceding paragraph obtained by a taxpayer shall be calculated respectively in accordance with the provisions of this Law. 居民个人取得前款第一项至第四项所得(以下称综合所得),按纳税年度合并计算个人所得税;非居民个人取得前款第一项至第四项所得,按月或者按次分项计算个人所得税。纳税人取得前款第五项至第九项所得,依照本法规定分别计算个人所得税。
Article 3 Individual income tax rates:   第三条 个人所得税的税率:
(1) Progressive tax rates ranging from 3% to 45% (see the attached tax rate schedule) shall apply to comprehensive income. (一)综合所得,适用百分之三至百分之四十五的超额累进税率(税率表附后);
(2) Progressive tax rates ranging from 5% to 35% (see the attached tax rate schedule) shall apply to business income. (二)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) The proportional tax rate of 20% shall apply to income from interest, dividends and bonuses, income from the lease of property, income from the conveyance of property, and contingent income. (三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,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,免征个人所得税:
(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;
(2) interest accruing from treasury bonds and financial bonds issued by the State; (二)国债和国家发行的金融债券利息;
(3) subsidies and allowances distributed according to the unified regulations of the State; (三)按照国家统一规定发给的补贴、津贴;
(4) welfare benefits, pensions for the disabled or for the family of the deceased and relief payment; (四)福利费、抚恤金、救济金;
(5) insurance compensation; (五)保险赔款;
(6) military severance pay, demobilization pay and retirement pay for military personnel; (六)军人的转业费、复员费、退役金;
(7) settling-in allowance, severance pay, retirement wages, retirement wages for veteran cadres, and living allowances and subsidies for retired veteran cadres distributed to cadres and workers according to the unified regulations of the State; (七)按照国家统一规定发给干部、职工的安家费、退职费、基本养老金或者退休费、离休费、离休生活补助费;
(8) incomes of diplomatic representatives, consular officers and other personnel of foreign embassies and consulates in China, which, pursuant to the provisions of relevant laws, shall be exempt from tax; (八)依照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;
(9) incomes which shall be exempt from tax under the international conventions to which the Chinese Government is a member or agreements which the Chinese Government has signed; and (九)中国政府参加的国际公约、签订的协议中规定免税的所得;
...... ......

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