Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
| (No.22) | | （第二十二号） |
| 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, as adopted at the 11th session of the Standing Committee of the Ninth National People's Congress of the People's Republic of China on August 30, 1999, is hereby issued, and shall come into force on the date of promulgation. | | 《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九届全国人民代表大会常务委员会第十一次会议于１９９９年８月３０日通过，现予公布，自公布之日起生效。 |
| President of the People's Republic of China: Jiang Zemin | | 中华人民共和国主席 江泽民 |
| August 30, 1999 | | １９９９年８月３０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 | | 全国人大常委会关于修改《中华人民共和国个人所得税法》的决定 |
| (adopted at the 11th session of the Standing Committee of the Ninth National People's Congress of the People's Republic of China on August 30, 1999) | | （一九九九年八月三十日第九届全国人民代表大会常务委员会第十一次会议通过） |
| As decided by the 11th session of the Standing Committee of the Ninth National People's Congress, the Individual Income Tax Law of the People's Republic of China shall be amended as follows: | | 第九届全国人民代表大会常务委员会第十一次会议决定对《中华人民共和国个人所得税法》作如下修改： |
| 1. "Interests derived from bank savings" in Item 2, Article 4 is deleted. | | |
| 2. One article is added as 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." | | 一、删去第四条第二项中的“储蓄存款利息”。 |
| In addition, the sequence of articles has been adjusted accordingly. | | |
| This Decision shall come into force on the date of promulgation. | | 二、增加一条，作为第十二条：“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。” |
| The Individual Income Tax Law of the People's Republic of China shall be amended according to this Decision, and then re-promulgated. | | 此外，根据本决定对部分条文的顺序作相应调整。 |
| | 本决定自公布之日起生效。 |
| | 《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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