个人所得税法(中英对照法条)

IndividualIncomeTaxLawofthePeople'sRepublicofChina中华人民共和国个人所得税法PromulgatingInstitution:StandingCommitteeoftheNationalPeople'sCongressDocumentNumber:OrderNo.22ofthePresidentofthePeople'sRepublicofChinaPromulgatingDate:08/30/1999EffectiveDate:08/30/1999ValidityStatus:RevisedRevisionHistory：AmendedforthethirdtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe18thMeetingof theStandingCommitteeofthe10thNationalPeople'sCongressonOctober27,2005;amendedforthe fourthtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe28thMeetingof theStandingCommitteeofthe10thNationalPeople'sCongressonJune29,2007;Amendedforthe fifthtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe31thMeetingof theStandingCommitteeofthe10thNationalPeople'sCongressonDecember29,2007.颁布机关:全国人民代 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 大会文     号:中华人民共和国主席令第二十二号颁布时间:08/30/1999实施时间:08/30/1999效力状态:已修订修订记录：根据2005年10月27日发布的全国人民代表大会常务委员会关于修改《中华人民共和国个人所得税法》的决定，此文件被第一次修订；根据2007年6月29日发布的全国人民代表大会常务委员会关于修改《中华人民共和国个人所得税法》的决定，此文件被第二次修订；根据2007年12月29日发布的全国人民代表大会常务委员会关于修改《中华人民共和国个人所得税法》的决定，此文件被第三次修订。Text正文OrderofthePresidentofthePeople'sRepublicofChinaNo.22TheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChina,adoptedatthe11thMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressofthePeople'sRepublicofChinaonAugust30,1999,isherebypromulgatedandshallenterintoforceasofthedateofpromulgation.JiangZeminPresidentofthePeople'sRepublicofChina August30,1999中华人民共和国主席令第二十二号《全国人民代表大会常务委员会关于修改〈中华人民共和国个人所得税法〉的决定》已由中华人民共和国第九届全国人民代表大会常务委员会第十一次会议于1999年8月30日通过，现予公布，自公布之日起生效。中华人民共和国主席江泽民1999年8月30日IndividualIncomeTaxLawofthePeople'sRepublicofChina中华人民共和国个人所得税法(AdoptedattheThirdSessionoftheFifthNationalPeople'sCongressonSeptember10,1980,revisedforthefirsttimeinaccordancewiththeDecisionon AmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChina   adoptedattheFourthMeetingoftheStandingCommitteeoftheEighthNationalPeople'sCongressonOctober31,1993,andrevisedforthesecondtimeinaccordancewiththeDecisiononAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe11thMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressonAugust30,1999)    (1980年9月10日第五届全国人民代表大会第三次会议通过根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第一次修正根据1999年8月30日第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第二次修正)  Article1    IndividualincometaxshallbepaidinaccordancewiththeprovisionsofthisLawbyindividualswho,withorwithoutdomicilesinthePeople'sRepublicofChina,haveresidedinthecountryforoneyearormoreontheirincomegainedwithinoroutsideChina. IndividualswhohavenodomicilesanddonotresideinthePeople'sRepublicofChinaorwhohavenodomicilesbuthave residedinChinaforlessthanoneyearshallpayindividualincometaxontheirincomegainedwithinChinainaccordancewiththeprovisionsofthisLaw.     第一条  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，依照本法规定缴纳个人所得税。    在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，依照本法规定缴纳个人所得税。  Article2   Individualincometaxshallbepaidonthefollowingcategoriesofindividualincome: (1)incomefromwagesandsalaries; (2)incomefromproductionorbusinessoperationconductedbyself-employedindustrialandcommercialhouseholds; (3)incomefromcontractedorleasedoperationofenterprisesorinstitutions; (4)incomefromremunerationforpersonalservices; (5)incomefromauthor'sremuneration; (6)incomefromroyalties; (7)incomefrominterest,dividendsandbonuses; (8)incomefromtheleaseofproperty; (9)incomefromthetransferofproperty; (10)incidentalincome;and (11)incomefromothersourcesspecifiedastaxablebythedepartmentoffinanceundertheStateCouncil.     第二条  下列各项个人所得，应纳个人所得税：    一、工资、薪金所得；    二、个体工商户的生产、经营所得；    三、对企事业单位的承包经营、承租经营所得；    四、劳务报酬所得；    五、稿酬所得；    六、特许权使用费所得；    七、利息、股息、红利所得；    八、财产租赁所得；    九、财产转让所得；    十、偶然所得；    十一、经国务院财政部门确定征税的其他所得。  Article3   Individualincometaxrates: (1)Forincomefromwagesandsalariesinexcessofthespecifiedamounts,theprogressiveratesrangingfrom5percentto45percentshallapply(seetheappended scheduleoftaxrates). (2)Forincomeofself-employedindustrialandcommercialhouseholdsfromproductionorbusinessoperation andincomeofenterprisesorinstitutions fromcontractedorleasedoperationthatareinexcessofthespecifiedamounts,theprogressiveratesrangingfrom5percentto35percentshallapply(seetheappendedscheduleoftaxrates). (3)Forincomefromauthor'sremuneration,aflatratewhichis20percentshallapply,andtheamountoftaxpayableshall,however,bereducedby30percent. (4)Forincomefromremunerationforpersonalservices,aflatratewhichis20percentshallapply.Whereincomegainedatonetimefromremunerationforpersonalservicesisextremelyhigh,anadditivetaxmaybelevied.SpecificmeasuresshallbestipulatedbytheStateCouncil. (5)Forincomefromroyalties,interest,dividends,bonuses,leaseofproperty,transferofproperty,incidentalincomeorincomefromothersources,aflatratewhichis20percentshallapply.     第三条  个人所得税的税率：    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)。    二、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，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)。    三、稿酬所得，适用比例税率，税率为百分之二十，并按应纳税额减征百分之三十。    四、劳务报酬所得，适用比例税率，税率为百分之二十。对劳务报酬所得一次收入畸高的，可以实行加成征收，具体办法由国务院规定。    五、特许权使用费所得，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。  Article4   Thefollowingcategoriesofindividualincomeshallbeexemptedfromindividualincometax: (1)awardsforachievementsinsuchfieldsasscience,education,technology,culture,publichealth,sportsandenvironmentalprotectiongrantedbypeople'sgovernmentsatorabovetheprovinciallevel,ministriesandcommissionsundertheStateCouncil,unitsoftheChinesePeople'sLiberationArmyatorabovethecorpslevelorbyforeignorinternationalorganizations; (2)interestonnationaldebtsandfinancialdebenturesissuedbytheState; (3)subsidiesandallowancesgivenaccordingtotheuniformregulationsoftheState; (4)welfarebenefits,pensionsforthefamilyofthedeceasedandreliefpayments; (5)insuranceindemnities; (6)militaryseverancepayanddemobilizationpayforarmymen;(7)settlementpay,severancepay,retirementpay,aswellasfull-payretirementpensionforveterancadres andtheirlivingallowances,receivedbycarders,staffandworkersaccordingtotheuniformregulationsoftheState; (8)income,exemptedfromtaxaccordingtotheprovisionsoftherelevantlawsofChina,ofdiplomaticrepresentativesandconsularofficersandotherpersonnelofforeignembassiesandconsulatesinChina;  (9)incomeexemptedfromtaxasstipulatedintheinternationalconventionstowhichtheChineseGovernmenthasaccededorinagreementsithassigned;and (10)incomeexemptedfromtaxwiththeapprovalofthedepartmentoffinanceundertheStateCouncil."     第四条  下列各项个人所得，免纳个人所得税：    一、省级人民政府、国务院部委和中国人民解放军军以上单位，以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金；    二、国债和国家发行的金融债券利息；    三、按照国家统一规定发给的补贴、津贴；    四、福利费、抚恤金、救济金；    五、保险赔款；    六、军人的转业费、复员费；    七、按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费；    八、依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得；    九、中国政府参加的国际公约、签订的 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中规定免税的所得；    十、经国务院财政部门批准免税的所得。  Article5    Inanyofthefollowingcircumstances,individualincometaxmaybereduceduponapproval: (1)incomeofthedisabled,theagedwithoutfamilies,orfamilymembersofmartyrs; (2)sufferinggreatlossesfromseriousnaturaldisasters;or (3)othercasesinwhichtaxreductionisapprovedbythedepartmentoffinanceundertheStateCouncil.     第五条  有下列情形之一的，经批准可以减征个人所得税：    一、残疾、孤老人员和烈属的所得；    二、因严重自然灾害造成重大损失的；    三、其他经国务院财政部门批准减税的。  Article6   Theamountoftaxableincomeshallbecomputedasfollows: (1)Forincomefromwagesandsalaries,theamountoftaxableincomeshallbethepartremainingafterdeductionof800yuanforexpensesfromamonthlyincome; (2)Forincomefromproductionorbusinessoperationgainedbyself-employedindustrialandcommercialhouseholds,theamountof taxableincomeshallbethepartremainingafterdeductionofthecosts,expensesandlosses fromthegrossincomeinataxyear; (3)Forincomefromcontractedorleasedoperationofenterprisesorinstitutions,theamountoftaxableincomeshallbethepartremainingafterdeductionofthenecessaryexpenses fromthegrossincomeinataxyear;  (4)Forincomefromremunerationforpersonalservices,author'sremuneration,royaltiesandleaseofproperty,theamountoftaxableincomeshallbethepartremainingafterdeductionof800yuanforexpensesfromtheamountreceivedinasinglepaymentnotexceeding4,000yuan;orafterdeductionof20percentfromtheamountforasinglepaymentof4,000yuanormore; (5)Forincomefromthetransferofproperty,theamountoftaxableincomeshallbethepartremaining afterdeductionoftheoriginalvalueofthepropertyandthereasonableexpensesfromtheincomegainedfromsuchtransfer;and (6)Forinterest,dividends,bonuses,incidentalincomeandincomefromothersources,theamountoftaxableincomeshallbethefullamountreceivedineachpayment. ThepartofindividualincomedonatedtoeducationalandotherpublicwelfareundertakingsshallbedeductedfromtheamountoftaxableincomeinaccordancewiththerelevantregulationsoftheStateCouncil. FortaxpayerswhohavenodomicilesinChinabutobtainwagesorsalarieswithinChina,orwhohavedomicilesinChinabutobtainwagesorsalariesoutsideChina,anadditionaldeductionofexpensesmaybedeterminedonthebasisoftheaverageincomelevel,livingstandardandthechangesinexchangerates.TheapplicablescopeandstandardoftheadditionaldeductionofexpensesshallbeprescribedbytheStateCouncil.     第六条  应纳税所得额的计算：    一、工资、薪金所得，以每月收入额减除费用八百元后的余额，为应纳税所得额。    二、个体工商户的生产、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。    三、对企事业单位的承包经营、承租经营所得，以每一纳税年度的收入总额，减除必要费用后的余额，为应纳税所得额。    四、劳务报酬所得、稿酬所得、特许权使用费所得、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。    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。    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。    个人将其所得对教育事业和其他公益事业捐赠的部分，按照国务院有关规定从应纳税所得中扣除。    对在中国境内无住所而在中国境内取得工资、薪金所得的纳税义务人和在中国境内有住所而在中国境外取得工资、薪金所得的纳税义务人，可以根据其平均收入水平、生活水平以及汇率变化情况确定附加减除费用，附加减除费用适用的范围和 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由国务院规定。  Article7   ForincomegainedbytaxpayersfromoutsideChina,theamountofindividualincometaxpaidoutsideChinashallbepermittedtobedeductedfromtheamountoftaxpayable.Theamounttobededucted,however,shallnotexceedtheamountoftaxpayableascalculatedaccordingtotheprovisionsofthisLawonincomegainedbythetaxpayerfromoutsideChina.     第七条  纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。  Article8   Forindividualincometax,theincomeearnershallbethetaxpayerandthepayingunitorindividualshallbethewithholdingagent.Ifataxpayerreceiveswagesorsalariesfromtwoormoresources,andthereisnowithholdingagent,thetaxpayershallfilereturnsandpaytaxpersonally.    第八条  个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。  Article9   ThetaxwithheldeachmonthbyawithholdingagentandthetaxpayableeachmonthbyataxpayerpersonallyfilingtaxreturnsshallbeturnedintotheStateTreasurywithinthefirstsevendaysofthefollowingmonthandthetaxreturnssubmittedtothetaxauthorities. ThetaxpayableonincomefromwagesandsalariesshallbeturnedinonamonthlybasisbythewithholdingagentsorbythetaxpayerstotheStateTreasurywithinthefirstsevendaysofthefollowingmonthandthetaxreturnssubmittedtothetaxauthorities.Thetaxpayableonincomefromwagesandsalariesforspecifiedtradesmaybecomputedonanannualbasisandpaidinadvanceinmonthlyinstallments,andspecificmeasuresthereforshallbeformulatedbytheStateCouncil. Thetaxpayableonincomegainedbyself-employedindustrialandcommercialhouseholdsfromproductionorbusinessoperationshallbecomputedonanannualbasisandpaidinadvanceinmonthlyinstallments.Suchpaymentshallbemadeinadvancebytaxpayers withinthefirstsevendaysofthefollowingmonth,andfinalsettlementshallbemadewithinthreemonthsaftertheendofeachyear.Anyexcesspaymentshallberefundedandanydeficiencyrepaid. Thetaxpayableonincomeofenterprisesandinstitutions fromcontractedorleasedoperation shallbecomputedonanannualbasisandturnedinbytaxpayerstotheStateTreasurywithin30daysaftertheendofeachyearandthetaxreturnssubmittedtothetaxauthorities.Taxpayerswhogainincomefromcontractedorleasedoperationininstallmentsduringayearshallpaytaxinadvancewithinthefirstsevendaysaftereachinstallment,andfinalsettlementshallbemadewithinthreemonthsaftertheendofeachyear;anyexcesspaymentshallberefundedandanydeficiencyrepaid. TaxpayerswhoearnincomeoutsideChinashallpaytaxtotheStateTreasurywithin30daysaftertheendofeachyearandsubmitthetaxreturnstothetaxauthorities.    第九条  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缴入国库，并向税务机关报送纳税申报表。    工资、薪金所得应纳的税款，按月计征，由扣缴义务人或者纳税义务人在次月七日内缴入国库，并向税务机关报送纳税申报表。特定行业的工资、薪金所得应纳的税款，可以实行按年计算、分月预缴的方式计征，具体办法由国务院规定。    个体工商户的生产、经营所得应纳的税款，按年计算，分月预缴，由纳税义务人在次月七日内预缴，年度终了后三个月内汇算清缴，多退少补。    对企事业单位的承包经营、承租经营所得应纳的税款，按年计算，由纳税义务人在年度终了后三十日内缴入国库，并向税务机关报送纳税申报表。纳税义务人在一年内分次取得承包经营、承租经营所得的，应当在取得每次所得后的七日内预缴，年度终了后三个月内汇算清缴，多退少补。    从中国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。  Article10   AllcategoriesofincomeshallbecomputedintermsofRenminbi(RMB).IncomeinforeigncurrencyshallbetaxedontheequivalentamountconvertedintoRenminbiaccordingtotheforeignexchangeratequotedbytheStateExchangeControlAuthorities.     第十条  各项所得的计算，以人民币为单位。所得为外国货币的，按照国家外汇管理机关规定的外汇牌价折合成人民币缴纳税款。  Article11    Aservicefeeoftwopercentoftheamountoftaxwithheldshallbepaidtothewithholdingagent.     第十一条  对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。  Article12   ThetimetostartthecollectionofindividualincometaxoninterestincomeonsavingsdepositandmeasuresthereforshallbeprescribedbytheStateCouncil.    第十二条  对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定。  Article13   TheadministrationofindividualincometaxcollectionshallbegovernedbytheprovisionsoftheLawofthePeople'sRepublicofChinaontheAdministrationofTaxCollection.     第十三条  个人所得税的征收管理，依照《中华人民共和国税收征收管理法》的规定执行。  Article14    TheStateCouncilshallformulateregulationsforimplementation inaccordancewiththisLaw.     第十四条  国务院根据本法制定实施条例。  Article15   ThisLawshallenterintoforceonthedayofitspromulgation.    第十五条  本法自公布之日起施行。Schedule1IndividualIncomeTaxRates   (Applicabletoincomefromwagesandsalaries) GradeMonthlyTaxableIncome                   TaxRate(%) 1Incomeof500yuanorless                        52Thatpartofincomeinexcessof500to2,000yuan103Thatpartofincomeinexcessof2,000to5,000yuan154Thatpartofincomeinexcessof5,000to20,000yuan205Thatpartofincomeinexcessof20,000to40,000yuan256Thatpartofincomeinexcessof40,000to60,000yuan307Thatpartofincomeinexcessof60,000to80,000yuan358Thatpartofincomeinexcessof80,000to100,000yuan409Thatpartofincomeinexcessof100,000yuan45(Note:"Monthlytaxableincome"mentionedinthisschedulereferstotheamountremainingafterdeductionof800yuanforexpensesoranadditionaldeductionofexpensesfrommonthlyincomeinaccordancewiththeprovisionsofArticle6ofthisLaw.)Schedule2IndividualIncomeTaxRates(Applicabletoimcomegainedbyself-employedindustrialandcommercialhouseholdsfromproductionorbusinessoperation andincomegainedby enterprisesandinstitutions fromcontractedorleasedoperation) GradeMonthlyTaxableIncome                   TaxRate(%) 1Incomeof500yuanorless                        52Thatpartofincomeinexcessof5,000to10,000yuan103Thatpartofincomeinexcessof10,000to30,000yuan204Thatpartofincomeinexcessof30,000to50,000yuan305Thatpartofincomeinexcessof50,000yuan35(Note:"Annualtaxableincome"mentionedinthisschedulereferstotheamountremainingafterdeductionofthecosts,expensesandlossesfromthegrossincomeinataxyearinaccordancewiththeprovisionsofArticle6ofthisLaw.)ENGLISHTRANSLATIONBYTHEGENERALOFFICEOFTHELEGISLATIVEAFFAIRSCOMMISSION,THESTANDINGCOMMITTEEOFTHENATIONALPEOPLE'SCONGRESS.LICENSEDFORUSEASOFMARCH2009.个人所得税税率表一(工资、薪金所得适用)    级数全月应纳税所得额税率(%)1不超过500元的52超过500元至2000元的部分103超过2000元至5000元的部分154超过5000元至20000的部分205超过20000元至40000元的部分256超过40000元至60000的部分307超过60000元至80000元的部分358超过80000元至100000的部分409超过100000元的部分45(注:本表所称全月应纳税所得额是指依照本法第六条的规定,以每月收入额减除费用八百元后的余额或着减除附加减除费用后的余额.)个人所得税税率表二(个人工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用)    级别全年应纳税所得额税率(%)1不超过500元的52超过5000元至10000元的部分103超过10000元至30000元的部分204超过30000元至50000元的部分305超过50000元的部分35(注:本表所称全年应纳税所得额是指依照本法第六条的规定,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.)