中华人民共和国个人所得税法

Individual Income Tax Law of the People's Republic of China

第一条　 在中华人民共和国境内居住满一年的个人，从中国境内和境外取得的所得，都按照本法的规定缴纳个人所得税。

Article 1. Individual income tax shall be paid in accordance with the provisions of this Law by individuals who have resided for one year or more in the People's Republic of China on their income gained within or outside China.

在中华人民共和国境内居住或者居住不满一年的个人，只就从中国境内取得的所得，缴纳个人所得税。

Individuals not residing in the People's Republic of China and individuals who have resided in China for less than one year shall pay individual income tax only on their income gained within China.

　　第二条　 下列各项所得，应纳个人所得税：

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

　　一、工资、薪金所得；

(1) income from wages and salaries;

　　二、劳务报酬所得；

(2) income from remuneration for personal services;

　　三、特许权使用费所得；

(3) income from royalties;

　　四、利息、股息、红利所得；

(4) income from interest, dividends and bonuses;

　　五、财产租赁所得；

(5) income from the lease of property; and

　　六、经中华人民共和国财政部确定征税的其它所得。

(6) other income specified as taxable by the Ministry of Finance of the People's Republic of China.

　　第三条　 个人所得税的税率：

Article 3. Individual income tax rates:

　　一、工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。

(1) Income from wages and salaries in excess of specified amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent (see the appended tax rate schedule).

　　二、劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。

(2) Income from remuneration for personal services, royalties, interest, dividends, bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent.

　　第四条　 下列各项所得，免纳个人所得税：

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

　　一、科学、技术、文化成果奖金；

(1) awards for scientific, technological and cultural achievements;

　　二、在中华人民共和国的国家银行和信用合作社储蓄存款的利息；

(2) interest on savings deposits in the state banks and credit cooperatives of the People's Republic of China;

　　三、福利费、抚恤金、救济金；

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

　　四、保险赔款；

(4) insurance indemnities;

　　五、军队干部和战士的转业费、复员费；

(5) military severance pay and demobilization pay for officers and soldiers of the armed forces;

　　六、干部、职工的退职费、退休费；

(6) severance pay and retirement pay for cadres, staff members and workers;

　　七、各国政府驻华使馆、领事馆的外交官员薪金所得；

(7) salaries of diplomatic officials of foreign embassies and consulates in China;

　　八、中国政府参加的国际公约、签订的协议中规定免税的所得；

(8) income exempted from tax as stipulated in the international conventions to which the Chinese Government is a party and in agreements it has signed; and

　　九、经中华人民共和国财政部批准免税的所得。

(9) income exempted from tax with the approval of the Ministry of Finance of the People's Republic of China.

　　第五条　 各项应纳税所得额的计算：

Article 5. The amount of various kinds of taxable income shall be computed as follows:

　　一、工资、薪金所得，按每月收入减除费用八百元，就超过八百元的部分纳税。

(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 taxed.

　　二、劳务报酬所得、特许权使用费所得、财产租赁所得，每次收入不满四千元的，减除费用八百元；四千元以上的，减除百分之二十的费用，然后就其余额纳税。

(2) For income from remuneration for personal services, royalties and the lease of property, a deduction of 800 yuan shall be allowed for expenses, if the amount received in a single payment is less than 4,000 yuan; for single payments of 4,000 yuan or more, a deduction of 20 percent shall be allowed for expenses. The remaining amount shall be taxed.

　　三、利息、股息、红利所得和其它所得，按每次收入额纳税。

(3) Income from interest, dividends, bonuses and other income shall be taxed on the amount received in each payment.

　　第六条 个人所得税，以所得人为纳税义务人，以支付所得的单位为扣缴义务人。没有扣缴义务人的，由纳税义务人自行申报纳税。

Article 6. For individual income tax, the income earner shall be the taxpayer, and the paying unit shall be the withholding agent. In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.

　　第七条　 扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。

Article 7. The tax withheld each month by a withholding agent and the tax to be paid each month by a taxpayer personally filing a return shall be turned in to the State Treasury and the tax return submitted to the tax authorities within the first seven days of the following month.

从中国的境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。

A taxpayer who earns income outside China shall pay the tax due to the State Treasury and submit a tax return to the tax authorities within 30 days after the end of each year.

第八条 各项所得的计算，以人民币为单位。所得为外国货币的，按照中华人民共和国国家外汇管理总局公布的外汇牌价折合成人民币缴纳税款。

Article 8. All categories of income shall be computed in terms of Renminbi (RMB). Income in foreign currency shall be taxed on the equivalent amount converted into Renminbi according to the foreign exchange rate quoted by the State General Administration of Foreign Exchange Control of the People's Republic of China.

　　第九条 税务机关对纳税情况有权进行检查，扣缴义务人和自行申报纳税人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。

Article 9. The tax authorities shall have the right to inspect the payment of tax. Withholding agents and taxpayers personally filing tax returns must make reports according to the facts and provide all relevant information. They may not refuse to cooperate and may not conceal the facts.

　　第十条 对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。

Article 10. A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.

　　第十一条　 扣缴义务人和自行申报纳税人，必须按照规定的期限，缴纳税款。逾期不缴的，税务机关除限期缴纳税款外，从滞纳之日起，按日加收滞纳税款千分之五的滞纳金。

Article 11. Withholding agents and taxpayers personally filing returns must pay tax within the prescribed time limit. In case of failure to do so, the tax authorities, in addition to setting a new time limit for tax payment, shall impose a surcharge for overdue payment equal to 0.5 percent of the overdue tax for every day in arrears, starting from the first day payment becomes overdue.

　　第十二条　 扣缴义务人和自行申报纳税人，违反本法第九条规定的，税务机关可以酌情处以罚金。

Article 12. The tax authorities may, in the light of the circumstances, impose a fine on a withholding agent or a taxpayer personally filing a return who has violated the provisions of Article 9 of this Law.

匿报所得额，偷税、抗税的，税务机关除追缴税款外，可以根据情节轻重，处以应补税款五倍以下的罚金；情节严重的，由当地人民法院依法处理。

In dealing with those who have concealed income or evaded or refused to pay tax, the tax authorities may, in addition to pursuing the tax payment, impose a fine up to but not exceeding five times the amount of the tax underpaid or not paid, in accordance with the seriousness of the case. Cases of gross violation shall be handled by the local people's courts in accordance with the law.

　　第十三条　 扣缴义务人和自行申报纳税人同税务机关在纳税问题上发生争议时，必须先按照规定纳税，然后再向上级税务机关申请复议。如果不服复议后的决定，可以向当地人民法院提起诉讼。

Article 13. In case of a dispute with the tax authorities over tax payment, a withholding agent or a taxpayer personally filing a return must pay the tax as prescribed before applying to higher tax authorities for reconsideration. If he does not accept the decision made after such reconsideration, he may bring a lawsuit before a local people's court.

　　第十四条 本法的施行细则，由中华人民共和国财政部制定。　　

Article 14. Rules for the implementation of this Law shall be formulated by the Ministry of Finance of the People's Republic of China.

　　第十五条 本法自公布之日起施行。

Article 15. This Law shall go into effect on the day of its promulgation.