| Request for Public Comments on the Bill to Amend the Individual Income Tax Law | | 个人所得税法修正案（草案）征求意见 |
(From June 29, 2018, to July 28, 2018) | |
（2018-06-29至2018-07-28） |
The Bill to Amend the Individual Income Tax Law of the People's Republic of China was deliberated at the 3rd Session of the Standing Committee of the Thirteenth National People's Congress. The Bill to Amend the Individual Income Tax Law of the People's Republic of China is hereby published on the website of the National People's Congress, and the public may directly submit their comments by logging onto the website of the National People's Congress (www.npc.gov.cn) or mail their comments to the Legislative Affairs Commission of the Standing Committee of the National People's Congress (at 1 Qianmen West Street, Xicheng District, Beijing, 100805, with the indication of “Request for Public Comments on the Bill to Amend the Individual Income Tax Law” on the envelope). Comments may be submitted until July 28, 2018. | |
第十三届全国人大常委会第三次会议对《中华人民共和国个人所得税法修正案（草案）》进行了审议。现将《中华人民共和国个人所得税法修正案（草案）》在中国人大网公布，社会公众可以直接登录中国人大网（www.npc.gov.cn）提出意见，也可以将意见寄送全国人大常委会法制工作委员会（北京市西城区前门西大街1号，邮编：100805。信封上请注明个人所得税法修正案草案征求意见）。征求意见截止日期：2018年7月28日。 |
Bill to Amend the Individual Income Tax Law | |
个人所得税法修正案草案 |
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| I. Article 1 is amended to read: “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, and shall, in accordance with the provisions of this Law, pay individual income tax on his or her income obtained inside and outside China. | | 一、将第一条修改为：“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满一百八十三天的个人，为居民个人，其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, and 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不满一百八十三天的个人，为非居民个人，其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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| II. Subparagraphs (2) and (3) of Article 2 are combined as subparagraph (5) and amended to read: “(5) business income.” | | 二、将第二条第二项、第三项合并，作为第五项，修改为：“（五）经营所得”。 |
One paragraph is added as paragraph 2: “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 set forth in subparagraphs (1) to (4) of the preceding paragraph (hereinafter referred to as the ‘comprehensive income'); and the individual income tax on the income set forth in subparagraphs (5) to (10) shall be calculated respectively in accordance with the provisions of this Law.” | |
增加一款，作为第二款：“前款第一项至第四项所得（以下称综合所得），居民个人按纳税年度合并计算个人所得税，非居民个人按月或者按次分项计算个人所得税；第五项至第十项所得，依照本法规定分别计算个人所得税。” |
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| III. Article 3 is amended to read: “Individual income tax rates: | | 三、将第三条修改为：“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, contingent income and other income,.” | |
“（三）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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| IV. In subparagraph (6) of Article 4, “retirement pay” is added after “demobilization pay.” | | |
In subparagraph (7), “retirement wages or retirement wages for veteran cadres” is replaced with “the basic pension or the retirement pay or retirement pay for veteran cadres.” | |
将第七项中的“退休工资、离休工资”修改为“基本养老金或者退休费、离休费”。 |
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| V. Article 6 is amended to read: “Calculation of the amount of taxable income: | | 五、将第六条修改为：“应纳税所得额的计算： |
“(1) For the comprehensive income of a resident individual, the amount of taxable income shall be the balance after subtracting expenses of 60,000 yuan, special deductibles, special additional deductibles, and other deductibles determined in accordance with the law from the amount of income obtained in a tax year. Special deductibles include but are not limited to contributions to the basic pension insurance, basic medical insurance, unemployment insurance, and other social insurance and housing provident funds paid by resident individuals in accordance with the scopes and standards specified by the state. Special additional deductibles include but are not limited to expenditures for education of children, continuing education, medical treatment of serious diseases, housing loan interest, and housing rents. | |
“（一）居民个人的综合所得，以每一纳税年度的收入额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额，为应纳税所得额。专项扣除包括居民个人按照国家规定的范围和标准缴纳的基本养老保险、基本医疗保险、失业保险等社会保险费和住房公积金等；专项附加扣除包括子女教育、继续教育、大病医疗、住房贷款利息和住房租金等支出。 |
“(2) For the income from wages and salaries of a nonresident individual, the amount of taxable income shall be the balance after subtracting expenses of 5,000 yuan from the amount of monthly income. For the income from remuneration for labor services, author's remuneration, and royalties, the amount of taxable income shall be the amount of income obtained each time. | |
“（二）非居民个人的工资、薪金所得，以每月收入额减除费用五千元后的余额为应纳税所得额；劳务报酬所得、稿酬所得、特许权使用费所得，以每次收入额为应纳税所得额。 |
“(3) For business income, the amount of taxable income shall be the balance after subtracting costs, expenses and losses from the gross income in a tax year. | |
“（三）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。 |
“(4) For the income from the lease of property, the amount of taxable income shall be the balance after subtracting expenses of 800 yuan from the income if the income is less than 4,000 yuan each time; and the amount of taxable income shall be the balance after subtracting expenses at 20% from the income if the income is 4,000 yuan or more each time. | |
“（四）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。 |
“(5) For the income from the conveyance of property, the amount of taxable income shall be the balance after subtracting the original value of the property and reasonable expenses from the income from the conveyance 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。 |
“(6) For the income from interest, dividends and bonuses, contingent income, and other income, the amount of taxable income shall be the amount of income obtained 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 amount of income from author's remuneration shall be calculated at 70% of the income obtained. | |
“稿酬所得的收入额按照所取得收入的百分之七十计算。 |
“The donations made by an individual to the educational cause and other public welfare and charitable causes shall be deducted from the taxable income in accordance with the relevant provisions issued by the State Council.
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“个人将其所得对教育事业和其他公益慈善事业捐赠的部分，按照国务院有关规定从应纳税所得中扣除。
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