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 （2007）

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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 （2007） [Effective]

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(2007) [现行有效]

【法宝引证码】

Issuing authority： Standing Committee of the National People's Congress,Standing Committee of the National People's Congress
Document Number： Order of the People's Republic of China No.66
Date issued： 06-29-2007
Effective date： 06-29-2007
Level of Authority： Laws
Area of Law：Taxation,Taxation


Order of the People's Republic of China		中华人民共和国主席令
(No. 66)		（第六十六号）
TheDecision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China has been adopted at the 28th meeting of the Standing Committee of the Tenth National People's Congress of the People's Republic of China on June 29, 2007 and is hereby promulgated for effect as of the same day.		《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二十八次会议于2007年6月29日通过，现予公布，自公布之日起施行。
President of the People's Republic of China Hu Jintao		中华人民共和国主席　胡锦涛
June 29, 2007		2007年6月29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 28th meeting of the Standing Committee of the Tenth National People's Congress of the People's Republic of China on June 29, 2007)		（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通过）
It was decided at the 28th meeting of the Standing Committee of the Tenth National People's Congress that the Individual Income Tax Law of the People's Republic of China shall be amended as follows:		第十届全国人民代表大会常务委员会第二十八次会议决定对《中华人民共和国个人所得税法》作如下修改：

Article 12 shall be amended as: “The starting or suspending of the collection of individual income taxes on bank deposit interests or the collecting of individual income taxes at a reduced rate as well as the specific measures for such purposes shall be provided for by the State Council.”		第十二条修改为：“对储蓄存款利息所得开征、减征、停征个人所得税及其具体办法，由国务院规定。”
The present Resolution shall become effective as of the date of promulgation.		本决定自公布之日起施行。
The Individual Income Tax Law of the People's Republic of China shall be amended accordingly on the basis of the present Resolution and shall be promulgated anew.		《中华人民共和国个人所得税法》根据本决定作相应修改，重新公布。

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