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| 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 Chinaon 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) | |
（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） |
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| Article 1 An individual who has a domicile in the territory of China or who has no domicile but has stayed in the territory of China for one year or more shall pay individual income tax in accordance with the provisions of this Law for his incomes obtained in and/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。 |
An individual who has no domicile and does not stay in the territory of China or who has no domicile but has stayed in the territory of China for less than one year shall pay individual income tax in accordance with the provisions of this Law for his incomes obtained in 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 incomes set forth below shall be subject to payment of individual income tax: | | 第二条 下列各项个人所得，应纳个人所得税： |
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| 1. incomes from wages and salaries; | | 一、工资、薪金所得； |
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| 2. incomes of private industrial and commercial households from their productions and business operations; | | 二、个体工商户的生产、经营所得； |
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| 3. incomes from contracting or leasing enterprises and institutions; | | 三、对企事业单位的承包经营、承租经营所得； |
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| 4. incomes from remuneration for labor services; | | 四、劳务报酬所得； |
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| 5. incomes from authors' remuneration; | | 五、稿酬所得； |
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| 6. incomes from royalties; | | 六、特许权使用费所得； |
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| 7. incomes from interest, stocks dividends and bonuses; | | 七、利息、股息、红利所得； |
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| 8. incomes from lease of property; | | 八、财产租赁所得； |
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| 9. incomes from transfer of property; | | 九、财产转让所得； |
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| 10. occasional incomes; and | | 十、偶然所得； |
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| 11. other incomes specified as taxable by the department of the State Council for finance. | | 十一、经国务院财政部门确定征税的其他所得。 |
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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. For incomes from wages and salaries, the progressive tax rate in excess of specific amount is applicable and the rate ranges from 5 per cent to 45 per cent (the tax rate schedule appended). | | 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. For incomes of private industrial and commercial households from their productions and business operations and incomes from contracting or leasing enterprises and institutions, the progressive tax rate in excess of specific amount ranging from 5 per cent to 35 per cent is applicable (the tax rate schedule appended). | | 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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| 3. For incomes from author's remuneration, the flat tax rate is applicable and the tax rate is 20 per cent and a 30 per cent tax deduction shall be applied to the amount of tax payable. | | 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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| 4. For incomes from remuneration for labor services, the flat tax rate is applicable and the tax rate is 20 per cent. If a single payment of remuneration for labor service is excessively high, an additional proportion of tax may be levied thereon, and the concrete measures shall be provided for by the State Council. | | 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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| 5. For incomes from royalties, incomes from interest, stocks dividend and bonuses, incomes from lease of property, incomes from transfer of property, occasional incomes and other incomes, the flat tax rate is applicable and the tax rate is 20 per cent. | | 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 Individual incomes set forth below shall be exempt 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. 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； |
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| 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； |
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| 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； |
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| 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； |
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| 5. insurance compensation; | | 五、保险赔款； |
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| 6. military severance pay and demobilization pay for military personnel; | | 六、军人的转业费、复员费； |
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| 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、退休工资、离休工资、离休生活补助费； |
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| 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 of China, shall be exempt from tax; | | 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. 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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| 10. incomes which are approved to be exempt from tax by the department of the State Council for finance. | | 十、经国务院财政部门批准免税的所得。 |
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| Article 5 Upon approval, individual income tax may be reduced under any of the following circumstances: | | 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. incomes of the disabled, the widowed lonely old people and the families of martyrs; | | 一、残疾、孤老人员和烈属的所得； |
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| 2. those suffering heavy losses caused by serious natural calamities; or | | 二、因严重自然灾害造成重大损失的； |
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| 3. other tax reductions approved by the department of the State Council for finance. | | 三、其他经国务院财政部门批准减税的。 |
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| Article 6 Calculation of income amount taxable: | | 第六条 应纳税所得额的计算： |
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| 1. For incomes of wages and salaries, the taxable income amount shall be the remainder after deducting 1600 yuan from the monthly income. | | 一、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。 |
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| 2. For incomes of private industrial and commercial households from their productions and business operations, the income amount taxable shall be the remainder after deducting costs, expenses and losses from the gross incomes in a tax year. | | 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. For incomes from contracting or leasing enterprises and institutions, the income amount taxable shall be the remainder after deducting necessary expenses from the gross income in a tax year. | | 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. For incomes from remuneration for labor services, incomes from author's remuneration, incomes from royalties and incomes from lease of property, the income amount taxable shall be the remainder after deducting 800 yuan if a single payment does not exceed 4,000 yuan; and be the remainder after deducting 20 per cent for expenses if a single payment exceeds 4,000 yuan. | | 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. For incomes from transfer of property, the income amount taxable shall be the remainder after deducting the original value of the property and reasonable expenses from proceeds of the transfer of property. | | 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. For incomes from interest, stocks dividends and bonuses, occasional incomes and other incomes, the income amount taxable shall be the amount of income received each time. | | 六、利息、股息、红利所得，偶然所得和其他所得，以每次收入额为应纳税所得额。 |
The part of income donated by the individuals into education and other public welfare causes shall be deducted from the income amount taxable in accordance with the relevant regulations of 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。 |
For a taxpayer who has no domicile in the territory of China but has obtained incomes from wages and salaries in the territory of China, or for a taxpayer who has a domicile in the territory of China but has obtained wage and salary incomes from abroad, an additional deduction for expenses may be determined according to his average income level, living standard and the change of exchange rates, and the scope and standard for the additional deduction for expenses shall be provided for by the State Council. | |
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 For a taxpayer who has obtained incomes outside the territory of China, the amount of individual income tax already paid outside China by him may be deducted from the tax amount payable. Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated 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 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. | | 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。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。 |
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| Article 9 Within the first seven days of the following month, all tax amounts withheld each month by the withholding agents and all tax amounts paid each month by the taxpayers who file tax returns themselves shall be turned into the State treasury and tax returns shall be submitted to the tax authorities. | | 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。 |
For incomes from wages and salaries, the tax amount payable shall be computed and collected on a monthly basis, and the withholding agents or taxpayers shall, within the first seven days of the following month, turn them into the State treasury and submit tax returns to the tax authorities. For incomes from wages and salaries in some specific industries, the tax amount payable may be computed on a yearly basis and be prepaid on a monthly basis, and the concrete measures shall be provided for 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。 |
For incomes of private industrial and commercial households from their productions and business operations, the tax amount payable shall be computed on a yearly basis and be prepaid on a monthly basis, the taxpayers shall make such prepayments within the first seven days of the following month and shall settle it within three months following the end of a year, and the amount in excess shall be refunded and any amount in deficiency shall be made up. | |
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。 |
For incomes from contracting or leasing enterprises and institutions, the tax amount payable shall be computed on a yearly basis, and the taxpayers shall, within 30 days following the end of a year, turn them into the State treasury and submit tax returns to the tax authorities. In case where a taxpayer receives incomes in separate installments within a year from contracted or leased operations, prepayment shall be made within the first seven days following receipt of each installment of income, and the tax amount payable shall be settled within three months following the end of a year, and the amount in excess shall be refunded and any amount in deficiency shall be made up. | |
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。 |
A taxpayer who has incomes outside the territory of China shall, within 30 days following the end of a year, turn the tax amount payable into the State treasury and submit the tax return to the tax authority. | |
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 Renminbi shall be the unit for calculation of all types of incomes. If incomes are in foreign currencies, they shall be converted into Renminbi according to the foreign exchange rates quoted by the State administration of foreign exchanges for tax payment. | | 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 equivalent to 2 per cent of the amount of tax withheld shall be paid to the withholding agent. | | 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 commencement date for imposing individual income tax on proceeds from interest on savings deposits and the collection method shall be provided for by the State Council. | | 第十二条 对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定。 |
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| Article 13 The administration of individual income tax collection shall be governed by the provisions of the Law of the People's Republic of China on the Administration of Tax Collection. | | 第十三条 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 14 The State Council shall, pursuant to the provisions of this Law, formulate the regulation for its implementation. | | 第十四条 国务院根据本法制定实施条例。 |
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| Article 15 This Law shall enter into force on the day of its promulgation. | | 第十五条 本法自公布之日起施行。 |
Attachment 1:
Schedule 1 Individual Income Tax Rates
(Applicable to income from wages and salaries) | |
个人所得税税率表一 （工资、薪金所得适用） |
Grade Monthly Taxable Income Tax Rate( %) | |
级数 全月应纳税所得额 税率（％）1 不超过500元的 52 超过500元至2000元的部分 103 超过2000元至5000元的部分 154 超过5000元至20000元的部分 205 超过20000元至40000元的部分 256 超过40000元至60000元的部分 307 超过60000元至80000元的部分 358 超过80000元至100000元的部分 409 超过100000元的部分 45
（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一千六百元后的余额或者减除附加减除费用后的余额。）
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）
级数 全年应纳税所得额 税率（％）1 不超过500元的 52 超过500元至10000元的部分 103 超过10000元至30000元的部分 204 超过30000元至50000元的部分 305 超过50000元的部分 35
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1 Income of 500 yuan or less 5
2 That part of income in excess of 500 to 2,000 yuan 10
3 hat part of income in excess of 2,000 to 5,000 yuan 15
4 That part of income in excess of 5,000 to 20,000 yuan 20
5 That part of income in excess of 20,000 to 40,000 yuan 25
6 That part of income in excess of 40,000 to 60,000 yuan 30
7 That part of income in excess of 60,000 to 80,000 yuan 35
8 That part of income in excess of 80,000 to 100,000 yuan 40
9 That part of income in excess of 100,000 yuan 45 | |
（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。） |
Attachment 2:
Schedule 2 Individual Income Tax Rates
(Applicable to income gained by self-employed industrial and commercial households from production or business operation and income gained by enterprises and institutions from contracted or leased operation) | |
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Grade Monthly Taxable Income Tax Rate( %) | | |
1 Income of 5,000 yuan or less 5
2 That part of income in excess of 5,000 to 10,000 yuan 10
3 That part of income in excess of 10,000 to 30,000 yuan 20
4 That part of income in excess of 30,000 to 50,000 yuan 30
5 hat part of income in excess of 50,000 yuan 35 | | |
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