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Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China, as amended 2018 [Effective]
中华人民共和国个人所得税法实施条例(2018修订) [现行有效]
【法宝引证码】

Order of the State Council of the People's Republic of China 

中华人民共和国国务院令

(No. 707) (第707号)

The Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China, as amended, is hereby issued and shall come into force on January 1, 2019. 现公布修订后的《中华人民共和国个人所得税法实施条例》,自2019年1月1日起施行。
Premier: Li Keqiang 总理 李克强
December 18, 2018 2018年12月18日
Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China 中华人民共和国个人所得税法实施条例
(Issued by Order No. 142 of the State Council of the People's Republic of China on January 28, 1994, amended for the first time in accordance with the Decision of the State Council to Amend the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China on December 19, 2005, amended for a second time in accordance with the Decision of the State Council to Amend the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China on February 18, 2008, amended for a third time in accordance with the Decision of the State Council to Amend the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China on July 19, 2011, and amended for the fourth time by Order No. 707 of the State Council of the People's Republic of China on December 18, 2018) (1994年1月28日中华人民共和国国务院令第142号发布 根据2005年12月19日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第一次修订 根据2008年2月18日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第二次修订 根据2011年7月19日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第三次修订 2018年12月18日中华人民共和国国务院令第707号第四次修订)
Article 1 This Regulation is developed in accordance with the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the “Individual Income Tax Law”).   第一条 根据《中华人民共和国个人所得税法》(以下简称个人所得税法),制定本条例。
Article 2 For the purpose of the Individual Income Tax Law, “is domiciled in China” means habitually residing inside China due to household registration, family or economic ties; and “income obtained inside and outside China” means income derived from inside and outside China respectively.   第二条 个人所得税法所称在中国境内有住所,是指因户籍、家庭、经济利益关系而在中国境内习惯性居住;所称从中国境内和境外取得的所得,分别是指来源于中国境内的所得和来源于中国境外的所得。
Article 3 Unless it is otherwise provided for by the finance or taxation department of the State Council, the following categories of income, notwithstanding the payment thereof is made inside China or not, shall be considered income derived from inside China:   第三条 除国务院财政、税务主管部门另有规定外,下列所得,不论支付地点是否在中国境内,均为来源于中国境内的所得:
(1) Income obtained from the provision of labor services inside China due to holding the posts, being employed or performing contracts, among others. (一)因任职、受雇、履约等在中国境内提供劳务取得的所得;
(2) Income obtained from the lease of property to lessees for use inside China. (二)将财产出租给承租人在中国境内使用而取得的所得;
(3) Income obtained from granting various franchises to be used inside China. (三)许可各种特许权在中国境内使用而取得的所得;
(4) Income obtained from the conveyance of real estate and other property inside China or income obtained from the conveyance of other property inside China. (四)转让中国境内的不动产等财产或者在中国境内转让其他财产取得的所得;
(5) Income from interest, dividends and bonuses obtained from enterprises, public institutions and other economic organizations and resident individuals inside China. (五)从中国境内企业、事业单位、其他组织以及居民个人取得的利息、股息、红利所得。
Article 4 Where the number of years in each of which an individual who does not have a residence in China has stayed for a total of 183 days or more in China is less than 6 years consecutively, he or she may, after filing a report with the tax authority having jurisdiction, be exempt from individual income tax on his or her income derived from outside China paid by overseas entities or individuals; and where the taxpayer had left China for 30 days or more in a single trip in any of the years in each of which he or she has stayed for a total of 183 days or more in China, the starting time of the specified consecutive years in each of which he or she has stayed for a total of 183 days or more in China shall be recounted.   第四条 在中国境内无住所的个人,在中国境内居住累计满183天的年度连续不满六年的,经向主管税务机关备案,其来源于中国境外且由境外单位或者个人支付的所得,免予缴纳个人所得税;在中国境内居住累计满183天的任一年度中有一次离境超过30天的,其在中国境内居住累计满183天的年度的连续年限重新起算。
Article 5 An individual who does not have a residence in China and has stayed in China for a total of less than 90 days during a tax year shall be exempt from individual income tax on the part of his or her income which is derived from inside China and paid by employer outside China and not borne by the employer's institutions or venues inside China.   第五条 在中国境内无住所的个人,在一个纳税年度内在中国境内居住累计不超过90天的,其来源于中国境内的所得,由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分,免予缴纳个人所得税。
Article 6 The scope of various categories of individual income as mentioned in the Individual Income Tax Law is as follows:   第六条 个人所得税法规定的各项个人所得的范围:
(1) Income from wages and salaries, which means the income from wages, salaries, bonuses, year-end salary increases, labor dividends, and allowances obtained by individuals due to their job or employment and subsidies and other income related to their job or employment. (一)工资、薪金所得,是指个人因任职或者受雇取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。
(2) Income from remunerations for labor services, which means the income obtained by individuals from providing labor services, including income obtained from services in designing, decoration, installation, drafting, chemical examination, testing, medical treatment, law practice, accounting, consulting, lecturing, translating, proof-reading, calligraphy and painting, sculpture, film and television, audio and video recording, performance, advertisement, exhibition, technical services, go-between service, brokerage service, commissioned services and other labor services. (二)劳务报酬所得,是指个人从事劳务取得的所得,包括从事设计、装潢、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。
(3) Income from authorship remunerations, which means the income obtained by individuals from the publication of their works in the form of books, newspaper articles or periodical articles, among others. (三)稿酬所得,是指个人因其作品以图书、报刊等形式出版、发表而取得的所得。
(4) Income from royalties, which means the income obtained by individuals from providing patent rights, trademark rights, copyrights, rights to use non-patented technologies and other franchises. Income from providing the rights to use copyrights excludes income from authorship remunerations. (四)特许权使用费所得,是指个人提供专利权、商标权、著作权、非专利技术以及其他特许权的使用权取得的所得;提供著作权的使用权取得的所得,不包括稿酬所得。
(5) Business income, which means: (五)经营所得,是指:
(a) income obtained by individual industrial and commercial households from production and business activities, and income of investors of sole proprietorship enterprises and individual partners of partnership enterprises derived from the production and business activities of the sole proprietorship enterprises and partnership enterprises registered inside China; 1.个体工商户从事生产、经营活动取得的所得,个人独资企业投资人、合伙企业的个人合伙人来源于境内注册的个人独资企业、合伙企业生产、经营的所得;
(b) income obtained by individuals from running schools or providing medical treatment, consultation and other paid services in accordance with the law; 2.个人依法从事办学、医疗、咨询以及其他有偿服务活动取得的所得;
(c) income obtained by individuals from the contracted operation and leased operation of enterprises and public institutions and subcontracting and sublease; and 3.个人对企业、事业单位承包经营、承租经营以及转包、转租取得的所得;
(d) income obtained by individuals from engaging in other production and business activities. 4.个人从事其他生产、经营活动取得的所得。
(6) Income from interest, dividends and bonuses, which means the income of interest, dividends and bonuses obtained by individuals from their ownership of creditor's rights and equities, among others. (六)利息、股息、红利所得,是指个人拥有债权、股权等而取得的利息、股息、红利所得。
(7) Income from the lease of property, which means the income obtained by individuals from leasing of their real estate, machinery and equipment, motor vehicles and ships and other property. (七)财产租赁所得,是指个人出租不动产、机器设备、车船以及其他财产取得的所得。
(8) Income from the conveyance of property, which means the income obtained by individuals from transfer of negotiable securities, equities, property shares in partnership enterprises, real estate, machinery and equipment, motor vehicles and ships and other property. (八)财产转让所得,是指个人转让有价证券、股权、合伙企业中的财产份额、不动产、机器设备、车船以及其他财产取得的所得。
(9) Contingent income, which means individuals' income from getting awards, winning prizes in lotteries and other windfalls. (九)偶然所得,是指个人得奖、中奖、中彩以及其他偶然性质的所得。
When it is difficult to define the categories of the taxable income obtained by an individual, it shall be determined by the taxation department of the State Council. 个人取得的所得,难以界定应纳税所得项目的,由国务院税务主管部门确定。
Article 7 The measures for the collection of individual income tax on income from the transfer of stocks shall be provided for separately by the State Council and be filed with the Standing Committee of the National People's Congress.   第七条 对股票转让所得征收个人所得税的办法,由国务院另行规定,并报全国人民代表大会常务委员会备案。
Article 8 Individual income includes income in cash, income in kind, income in negotiable securities and income in economic benefits of other forms; for income in kind, the amount of taxable income shall be calculated based on the price indicated on the certificate obtained; in case there is no certificate for income in kind or the price indicated on the certificate is evidently low, the amount of taxable income shall be assessed by reference to the market price; for income in negotiable securities, the amount of taxable income shall be assessed based on the par value and market price; and for income in economic benefits of other forms, the amount of taxable income shall be assessed by reference to the market price.   第八条 个人所得的形式,包括现金、实物、有价证券和其他形式的经济利益;所得为实物的,应当按照取得的凭证上所注明的价格计算应纳税所得额,无凭证的实物或者凭证上所注明的价格明显偏低的,参照市场价格核定应纳税所得额;所得为有价证券的,根据票面价格和市场价格核定应纳税所得额;所得为其他形式的经济利益的,参照市场价格核定应纳税所得额。
Article 9 For the purpose of paragraph 1(2) of Article 4 of the Individual Income Tax Law, “interest accruing from treasury bonds” means the interest earned by an individual from the bonds issued by the Ministry of Finance of the People's Republic of China he or she holds; and “interest accruing from financial bonds issued by the state” means the interest earned by an individual from the financial bonds issued upon approval by the State Council he or she holds.   第九条 个人所得税法四条第一款第二项所称国债利息,是指个人持有中华人民共和国财政部发行的债券而取得的利息;所称国家发行的金融债券利息,是指个人持有经国务院批准发行的金融债券而取得的利息。
Article 10 For the purpose of paragraph 1(3) of Article 4 of the Individual Income Tax Law, “subsidies and allowances distributed according to the unified provisions issued by the state” means the special government allowances and allowances for academicians that are granted in accordance with the provisions issued by the State Council, and other subsidies and allowances that are exempt from individual income tax as prescribed by the State Council.   第十条 个人所得税法四条第一款第三项所称按照国家统一规定发给的补贴、津贴,是指按照国务院规定发给的政府特殊津贴、院士津贴,以及国务院规定免予缴纳个人所得税的其他补贴、津贴。
Article 11 For the purpose of paragraph 1(4) of Article 4 of the Individual Income Tax Law, “welfare benefits” means the welfare funds drawn out from enterprises, public institutions, state organs and social organizations or the living subsidies paid to individuals from funds of trade unions according to the relevant provisions issued by the state; and “relief payment” means the subsidies paid to individuals for tiding over living difficulties by the civil affairs department of the people's governments at all levels.   第十一条 个人所得税法四条第一款第四项所称福利费,是指根据国家有关规定,从企业、事业单位、国家机关、社会组织提留的福利费或者工会经费中支付给个人的生活补助费;所称救济金,是指各级人民政府民政部门支付给个人的生活困难补助费。
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