第十九条 税法第六条第一款第五项所说的减财产原值，原指：

Article 19.For the purposes of item (5) of the first paragraph of Article 6 of the Tax Law, the term "the original value of the property" shall mean:

（一）有价证券，为买入价以及买入时按照规定交纳的有关费用；

(1) in the case of negotiable securities, the price for which they were purchased and related expenses paid according to regulations at the time of purchase;

（二）建筑物，为建造费或者购进价格以及其他有关费用；

(2) in the case of buildings, the construction expenses or purchase price, and other related expenses;

（三）土地使用权，为取得土地使用权所支付的金额，开发土地的费用以及其他有关费用；

(3) in the case of land use rights, amount paid to acquire the land use rights, land development expenses and other related expenses;

（四）机器设备、车船，为购进价格、运输费、安装费以及其他有关费用；

(4) in the case of machinery, equipment, vehicles and vessels, the purchase, freight, installation expenses and other related expenses;

（五）其他财产，参照以上方法确定。

(5) in the case of other property, the original value shall be determined by reference of the above methods.

纳税义务人未提供完整、准确的财产原值凭证，不能正确计算财产原值的，由主管税务机关核定其财产原值。

If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property, the original value of the property shall be determined by the tax authorities-in-charge.

第二十条 税法第六条第一款第五项所说的合理费用，是指卖出财产时按照规定支付的有关费用。

Article 20.For the purposes of item (5) of the first paragraph of Article 6 of the Tax Law, the term "reasonable expenses" shall mean relevant expenses paid in accordance with regulations at the time of sale.

第二十一条 税法第六条第一款第四项、第六项所说的每次收入，是指：

Article 21.For the purposes of items (4) and (6) of the first paragraph of Article 6.of the Tax Law, the term "each payment" shall mean:

（一）劳务报酬所得，属于一次性收入的，以取得该项收人为一次；用于同一项目连续收入的，以一个月内取得的收人为一次。

(1) in the case of income from remuneration for personal services, the amount, if the income is derived in a lump sum, of that lump sum; and, if the income is of a continuing nature and pertains to the same project, the income derived during one month;

（二）稿酬所得，以每次出版、发表取得的收人为一次。

(2) in the case of income from author's remuneration, the income derived on each instance of publication;

（三）特许权使用费所得，以一项特许权的一次许可使用所取得的收入为一次。

(3) in the case of income from royalties, the income derived from each instance of licensing a licensing right;

（四）财产租赁所得，以一个月内取得的收人为一次。

(4) in the ease of income from the lease of property, the income derived during one month;

（五）利息、股息、红利所得，以支付利息、股息红利时取得的收入为一次。

(5) in the case of income from interest, dividends and extra dividends, the income derived each time interest, dividends or extra dividends are paid;

（六）偶然所得，以每次取得该项收人为一次，

(6) in the case of contingent income, each payment of such income obtained.

第二十二条 财产转让所得，按照一次转让财产的收入额减除财产原值和合理费用后的余额，计算纳税。

Article 22.Tax on income from the assignment of property shall be calculated and paid on the proceeds of a single assignment of property less the original value of the property and reasonable expenses.

第二十三条 二个或者二个以上的个人共同取得同一项目的收入的，应当对每个人取得的收入分别按照说法规定减除费用后计算纳税。

Article 23.If the same item of income is derived by two or more individuals, tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordance with the Tax Law.

第二十四条 税法第六条第二款所说的个人将其所得对教育事业和其他公益事业的捐赠，是指个人将其所得通过中国境内的社会团体、国家机关向教育和其他社会公益事业以及遭受严重自然灾害地区、贫困地区的捐赠。

Article 24.For the purposes of the second paragraph of Article 6 of the Tax Law, the term "individual income donated to educational and other public welfare undertakings" refers to the donation by individuals of their income to educational and other public welfare undertakings, and to areas suffering from serious natural disasters or poverty, through social organizations or government agencies in the People's Republic of China.

捐赠额未超过纳税义务人申报的应纳税所得额30％，可以从其应纳税所得额中扣除。

That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.

第二十五条 税法第六条第三款所说的在中国境外取得工资、薪金所得、是指在中国境外任职或者受雇而取得的工资、薪金所得。

Article 25.For the purposes of the third paragraph of Article 6 of the Tax Law, the term "income from wages and salaries from sources outside China" shall mean income from wages and salaries derived from the tenure of an office or employment outside the People's Republic of China.

第二十六条 税法第六条第三款所说的附加减除费用，是指每月在减除800元费用的基础上，再减除本条例第二十八条规定数额的费用。

Article 26.For the purposes of the third paragraph of Article 6 of the Tax Law, the term: "additional deductions for expenses" shall mean a monthly deduction for expenses in the amount specified in Article 28 hereof in addition to the deduction for expenses of RMB 800.

第二十七条 税法第六条第三款所说的附加减除费用适用的范围，是指：

Article 27.For the purposes of the third paragraph of Article 6 of the Tax Law, the term "the scope of applicability of such additional deductions for expenses" shall mean:

（一）在中国境内的外商投资企业和外国企业中工作的外籍人员；

(1) foreign nationals working in foreign investment enterprises and foreign enterprises in the People's Republic of China;

（二）应聘在中国境内的企业、事业单位、社会团体、国家机关中工作的外籍专家；

(2) foreign experts hired to work in enterprises, institutions, social organizations and government agencies in the People's Republic of China;

（三）在中国境内有住所而在中国境外任职或者受雇取得工资、薪金所得个人；

(3) individuals who are domiciled in the People's Republic of China and derive income from wages and salaries by virtue of their tenure of an office or employment outside the People's Republic of China;

（四）财政部确定的其他人员；。

and (4) other personal as determined by the Ministry of Finance.

第二十八条 税法第六条第三款所说的附加减除费用标准为3200元。

Article 28.The standard for the additional deductions for expenses mentioned in the third paragraph of Article 6 of the Tax Law shall be RMB 3200.

第二十九条 华侨和香港、澳门、台湾同胞，参照本条例第二十六条、第二十六条、第二十八条的规定执行。

Article 29.Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be treated by reference to Article 26, 27 and 28 hereof.

第三十条 在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，应当分别计算应纳税额。

Article 30.Individuals who are domiciled in the People's Republic of China, or who are not domiciled but have resided in the People's Republic of China for at least one year shall calculate the amounts of tax payable for income derived from sources within and outside the People's Republic of China separately.

第三十一条 税法第七条所说的已在境外缴纳的个人所得税税额，是指纳税义务人从申国境外取得的所得，依照该所得来源国家或者地区的法律应录当缴纳并且验际已经缴税额。

Article 31.For the purposes of Article 7 of the Tax Law, the term "income tax paid to foreign authorities" shall mean the amount of income tax payable, and actually paid, on income derived by a taxpayer from sources outside the People's Republic of China, according to the laws of the country or region from which that income was derived.

第三十二条 税法第六条所说的依照税法规定计算的应纳税额，是指纳税义务人从中国境外取得的所得，区别不同国家或者地区和不同应税项目，依照税法规定的费用减除标准和适用税率计算的应纳税额；同一国家或者地区内不同应税项目的应纳税额之和，为该国家或者地区的扣除限额。

Article 32.For the purposes of Article 7 of the Tax Law, the term "the amount of tax otherwise payable under this Law" shall mean the amount of tax payable on income derived by a taxpayer from sources outside the People's Republic of China, computed separately for each different country or region and for each different income category, in accordance with the standards for the deduction of expenses and the applicable tax rates stipulated in the Tax Law. The sum of the amounts of tax payable in the different income categories within the same country or region shall be the limit for deductions for that country or region.

纳税义务人在中国境外一个国家或者地区实际已经缴纳的个人所得税税额，低于依照前款规定计算出的该国家或者地区扣除限额的，应当在中国缴纳差额部分的税款；

If the actual amount of individual income tax paid by a taxpayer in a country or region outside the People's Republic of China is less than the limit for deductions for that country or region computed in accordance with the provisions of the preceding paragraph, the balance shall be paid in the People's Republic of China.

超过该国家或者地区扣除限额的，其超过部分不得在本纳税年度的应纳税额中扣除，但是可以在后纳税年度的该国家或者地区扣除限额的余额中补扣，补扣期限最长不得超过五年。

If the amount exceeds the limit for deductions for that country or areas, the excess portion may not be deducted from the amount of tax payable for that Tax Year; however, such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent Tax Years, for a maximum period of five years.

第三十三条 纳税义务人依照税法第六条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Article 33.When taxpayers apply for approval to deduct the amounts of individual income tax paid outside the People's Republic of China in accordance with Article 7 of the Tax Law, they shall provide the original tax payment receipts issued by the tax authorities outside the People's Republic of China.

第三十四条 扣缴义务人在向个人支付应税款项时，应当依照税法规定代税款，按时缴库，并专项记载备查。前款所说的支付，包括现金支付、汇拨支付、转帐和以有价证券、实物以及其他形式的支付。

Article 34.When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.

第三十五条 自行申报的纳税义务人，应当向取秘所得的当地主管税务机关申报纳税。从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经主管税务机关批准。

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

第三十六条 自行申报的纳税义务人，在申报纳税时，其在中国境内已扣缴的税款，准予按照规定从应纳税额中扣除。

Article 35.Taxpayers who personally file tax returns shall file the returns with and pay tax to the tax authorities-in-charge of the place where their income is derived. Taxpayers who derive income from sources outside the People's Republic of China, or who derive income in two or more places inside the People's Republic of China, may select one place in which to file tax returns and pay tax. Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.

第三十七条 纳税义务人兼有税法第二条所列的二项或者二项以上的所得的，按项分别计算纳税，在中国境内二处或者二处以上取得税法第二条第一项、第二项、第三项所得的，同

Article 36.When taxpayers who personally file tax returns file their returns, tax payments that have been withheld inside the People's Republic of China may be deducted from the amount of tax payable, in accordance with relevant regulations.

项所得合并计算纳税。

Article 37.Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category. Taxpayers who derive income under items (1), (2) or (3) of Article 2 of the Tax Law in two or more places inside the People's Republic of China shall combine the income under the same category for the computation and payment of tax.

第三十八条 税法第九条第二款所说的特定行业，是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。

Article 38.For the purposes of the second paragraph of Article 9 of the Tax Law, the term "specified industries" shall mean the excavation industry, ocean-shipping industry, deep-sea fishing industry and other industries as determined by the Ministry of Finance.

第三十九条 税法第九条第二款所说的按年计算、分月预缴的计征方式，是指本条例条三十八条所列的特定行业职工的工资、薪金所得应纳的税款，按月预缴，自年度终了之日起30日内，合计其全年工资、薪金所得，再按12个月平均并计算实际应纳的税款，多退少补。

Article 39.For the purposes of the second paragraph of Article 9 of the Tax Law, the term "tax computed on an annual basis and paid in advance in monthly installments" shall mean the monthly prepayment of the tax payable on the income from wages and salaries of staff and workers in the specified industries listed in Article 38 hereof, and the computation of the actual tax payment due, within 30 days from the last day of the year, by averaging over 12 months the total wages and salary income for the whole year, at which time excess payments shall be refunded and deficiencies shall be made good.

第四十条 税法第九条第四款所说的由纳税义务人在年度终了后30日内将应纳的税款缴入国库，是指在日终一次性取得承包经营、承租经营所得的纳税义务人，自取得收入之日起30日内将应纳的税款缴入国库。

Article 40.For the purposes of the fourth paragraph of Article 9 of the Tax Law, the phrase "the tax shall be paid into the state treasury within 30 days after the end of each tax year" shall mean that taxpayers who derive their income from contracted or leased operation of enterprises in a lump sum payment at the end of the year, shall pay the tax payable thereon into the State treasury within 30 days of the date on which the income is derived.

第四十一条 依照税法第十条的规定，所得为外国货币的，应当按照填开完税凭证的上一月最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。依照税法规定，在年度终了后汇算清缴的，对已经按月或者按次预缴税款的外国货币所得，不再重新折算；对应当补缴税款的所得部分，按照上一纳税年度最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。

Article 41.In accordance with Article 10 of the Tax Law, foreign currency income shall be converted into Renminbi for the computation of the amount of taxable income at the exchange rate published by the People's Bank of China on the last day of the month preceding that in which the tax payment receipt is issued. At the time of the annual settlement after the end of the year in accordance with the Tax Law, the amounts of foreign currency income on which tax has been prepaid on a monthly basis or each time the income was derived shall not be converted again. As for the portion of income the tax on which is to be made up, the amount of taxable income shall be computed by converting such portion of income into Renminbi according to the exchange rate published by the People's Bank of China on the last day of the preceding Tax Year.

第四十二条 税务机关按照税法第十一条的付给扣缴义务人手续费时，应当按月填开收入追还书发给扣缴义务人。扣缴义务人持收入退还书向指定的银行办理退库手续。

Article 42.When tax authorities pay commissions to withholding agents in accordance with Article 11 of the Tax Law, they shall issue to the withholding agents monthly refund certificate, on the strength of which the withholding agent shall carry out treasury refund procedures with designated banks.

第四十三条 个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。

Article 43.The models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

第四十四条 税法和本条例所说的纳税年度，自公历1月1日起至12月31日止。

Article 44.For the purposes of the Tax Law and these Regulations, the term "Tax Year" shall mean the period commencing on January 1 and ending on December 31 on the Gregorian calendar.

第四十五条 1994年纳税年度起，个人所得税依照税法以及本条例的规定计算征收。

Article 45.Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.

第四十六条 本条例由财政部会同国家税务总局解释。

Article 46.These Regulations shall be interpreted by the Ministry of Finance and the State Administration of Taxation.

第四十七条 本条例自发布之日起施行。1987年8月8日国务院发布的《中华人民共和国国务院关于对来华工作的外籍人员工资、薪金所得减征个人所得税的暂行规定》同时废止。

Article 47.These Regulations shall be implemented as from the date of promulgation. The Provisional Regulations of the State Council of the People's Republic of China Concerning the Reduction of Individual Income Tax on the Income From Wages and Salaries Derived by Foreign Personnel Working in China promulgated by the State Council on August 8, 1987 shall be repealed at the same time.