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中华人民共和国个人所得税法 INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA

2006-05-17 08:01   我要纠错 | 打印 | 收藏 | | |

(Standing Committee, National People's Congress: 31 October 1993)
颁布日期:19931031  实施日期:19800910  颁布单位:全国人大常委会

  Article 1 Individual income tax shall be levied in accordance with the provisions of this Law by individuals who have domicile in China, or though without domicile but have resided for one year or more in China on their income derived from sources within and outside China.

  Individuals who are neither domiciled nor resident in China, or who are not domiciled and reside for less than one year in China, shall pay individual income tax in accordance with this Law on income derived form sources within China.

  Article 2 Individual income tax shall be levied on the following categories of income:

  (1) income from wages and salaries;

  (2) income from production or business operation derived by individual industrial and commercial households;

  (3) income from contracted or leased operation of enterprises or institutions;

  (4) income from remuneration for personal service;

  (5) income from author's remuneration;

  (6) income from royalties;

  (7) income from interest, dividends and bonuses;

  (8) income from lease of property;

  (9) income from transfer of property;

  (10) contingent income; and

  (11) other income specified as taxable by the finance department of the State Council.

  Article 3 Individual income tax rates:

  (1) income from wages and salaries shall be taxed at progressive rates ranging from 5% to 45% (see the appended tax rate schedule)。

  (2) income from production and business of individual industrialists and merchants and income from contracted or leased operation of enterprises or institutions shall be taxed at progressive rates ranging from 5% to 35% (see the appended tax rate schedule)。

  (3) income from author's remuneration shall be taxed at a flat rate of 20%. the amount of tax payable however shall be reduced by 30%.

  (4) income from remuneration for personal service shall be taxed at a flat rate of 20%. where a specific payment of income from remuneration for personal service is excessively high, additional tax can be levied at a rate to be specifically determined by the State Council.

  (5) income from royalties, interest, dividends, bonuses, lease of property and transfer of property, as well as contingent income and other income shall be taxed at a flat rate of 20%.

  Article 4 The following categories of income shall be exempted from individual income tax:

  (1) awards for achievements in science, education, technology, culture, public health, physical culture and environmental protection granted by the provincial people's governments, ministries and commissions under the State Council, the People's Liberation Army units at army level and above and by foreign or international organizations;

  (2) interest income on saving deposits and national debt obligations and other financial debentures issued by the state;

  (3) subsidies and allowances received under the state uniform provisions;

  (4) welfare benefits, survivors pensions and relief payments;

  (5) insurance indemnities;

  (6) military severance pay and demobilization pay received by members of the armed forces;

  (7) settlement pay, severance pay, retirement pay and retirement living allowances received by public servants and workers under state uniform provisions;

  (8) income derived by the diplomatic agents and consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China;

  (9) income exempt from tax as stipulated in the international conventions to which the Chinese Government is a party and in agreements it has entered into; and

  (10) income exempt from tax with the approval of the finance department of the State Council.

  Article 5 In any of the following situations, individual income tax may be reduced upon approval:

  (1) income derived by disabled persons, unsupported aged persons or members of martyr's family;

  (2) the tax payer suffers major losses caused by disasters;

  (3) other cases in which reduction is approved by the finance department of the State Council.

  Article 6 The amount of taxable income shall be computed as follows:

  (1) for income from wages and salaries, a monthly deduction of 800 yuan shall be allowed for expenses and that part in excess of 800 yuan shall be the taxable income;

  (2) for income from production or business operation derived by individual industrial and commercial households, the taxable income shall be the amount remaining from the gross income in a tax year after the costs, expenses and losses have been deducted;

  (3) for income from contracted or leased operation of enterprises or institutions, the taxable income shall be the amount remaining from the gross income in a tax year after the deduction of necessary expenses;

  (4) for income from remuneration for personal service, author's remuneration, royalties and lease of property, a deduction of 800 yuan shall be allowed for expenses, if the amount received in a single payment is less than 4000 yuan; for single payments of 4000 yuan or more, a deduction of 20% shall be allowed for expenses. The remaining amount after the deduction shall be the taxable income;

  (5) for income from transfer of property, the taxable income shall be the amount remaining from the gross transfer income after deducting the original value of the property and reasonable expenses;

  (6) for interest, dividends, bonuses, contingent income and other income, the taxable income may be the full amount received in each payment.

  The part of individual income donated to educational and other public welfare undertakings, shall be deducted from the taxable income in accordance with the relevant regulations formulated by the State Council.

  For the tax payer who have no domicile in China but derive wages and salaries from sources within China, or have domicile in China but derive wages and salaries from sources outside China, the additional deduction for expenses shall be allowed on the basis of the average income level, living standard and the changes of exchange rates. the scope of application and amount of the additional deduction for expenses shall be regulated by the State Council.

  Article 7 Income tax paid to foreign tax authorities by the taxpayer on income derived from sources outside China shall be allowed as credit against the amount of income tax payable. The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.

  Article 8 For individual income tax, the income earner shall be the taxpayer and the paying unit or individual shall be the withholding agent. Taxpayers that receive wages or salaries from two or more payers, or taxpayers without withholding agent, shall file tax returns and pay tax themselves.

  Article 9 The tax withheld by the withholding agent on monthly basis, and the tax paid by the self-reporting individual, shall be paid to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities.

  For income from wages and salaries, the tax shall be levied on monthly basis. The tax shall be withheld by the withholding agent or paid by the self-reporting taxpayers to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities. For income from wages and salaries in specified industries, the tax may be computed on annual basis and paid in advance in monthly installments. specific rules shall be regulated by the State Council.

  For income from production or business operation derived by individual industrial and commercial households, the tax payable shall be computed on annual basis and paid in advance in monthly installments. Such payments shall be made within the first seven days after the end of each month and the final settlement shall be made within three months after the end of each tax year. Any excess payment shall be refunded and any deficiency repaid.

  For income from contracted or leased operation of enterprises and institutions, the tax payable shall be computed on annual basis and paid to the state treasury within thirty days after the end of each tax year, together with the tax returns filed with the tax authorities. For the taxpayers receiving income from contracted or leased operation in installment during the year, the tax payable on shall be paid in advance installments within the first seven days after each time when a payment is made, and the final settlement shall be made within three months after the end of each tax year; and excess payment shall be refunded and any deficiency repaid.

  For taxpayers who derive income outside China, the tax payable shall be paid to the state treasury within thirty days after the end of each tax year, together with the tax returns filed with the tax authorities.

  Article 10 All categories of income shall be computed in Renminbi (RMB)。 Income in foreign currency shall be converted into Renminbi for tax purposes according to the exchange rate quoted by the state exchange control authorities.

  Article 11 A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent.

  Article 12 The tax administration of the individual income tax shall be proceeded in accordance with the LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THE ADMINISTRATION OF TAX COLLECTION.

  Article 13 The detailed rules and regulations for the implementation shall be formulated by the State Council in accordance with this Law.

  Article 14 This Law shall enter into force on the day of its promulgation.

  SCHEDULE 1 OF INDIVIDUAL INCOME TAX RATES

  (Applicable to income from Wages and Salaries)

 ------------------------------------------------------------------------
 Grade | Monthly Taxable Income                               |Tax Rate|
       |                                                      |  (%)   |
 ------|------------------------------------------------------|--------|
   1   |Income of 500 yuan or less                            |    5   |
   2   |That part of income in excess of 800 to 2000 yuan     |   10   |
   3   |That part of income in excess of 2000 to 5000 yuan    |   15   |
   4   |That part of income in excess of 5000 to 20000 yuan   |   20   |
   5   |That part of income in excess of 20000 to 40000 yuan  |   25   |
   6   |That part of income in excess of 40000 to 60000 yuan  |   30   |
   7   |That part of income in excess of 60000 to 80000 yuan  |   35   |
   8   |That part of income in excess of 80000 to 100000 yuan |   40   |
   9   |That part of income in excess of 100000 yuan          |   45   |
 ------|------------------------------------------------------|--------|
  

  (Note: “Monthly taxable income” mentioned in this schedule refers to the amount remaining from the gross income in a month after the deduction of 800 yuan or the additional deduction for expenses in accordance with the provision of Article 6 of the Tax Law.)

  SCHEDULE 2 OF INDIVIDUAL INCOME TAX RATES

  (Applicable to income from production or business operation derived by industrial and commercial house-holds and income from contracted or leased operation of enterprises and institutions)

 ------------------------------------------------------------------------
 Grade | Annual Taxable Income                                |Tax Rates|
       |                                                      |   (%)   |
------|------------------------------------------------------|---------|
   1   | Income of 500 yuan or less                           |     5   |
   2   | That part of income in exces of 5000 to 10000 yuan   |    10   |
   3   | That part of income in excess of 10000 to 30000 yuan |    20   |
   4   | That part of income in excess of 30000 to 50000 yuan |    30   |
   5   | That part of income in excess of 50000 yuan          |    35   |
 ------------------------------------------------------------------------
  

  (Note: “Annual taxable income” mentioned in this schedule refers to the amount remaining from the gross income in a tax year after the costs, expenses and losses have been deducted in accordance with the provision of Article 6 of the Tax Law.)

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