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Individual Income Tax Law of the Peoples Republic of China
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来源：中国法律法规大全 点击数： 更新时间：2005-9-18 20:26:58 |
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1994.01.01
STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS
INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA
(Adopted at the Third Session of the Fifth National People's Congress
on September 10, 1980, revised according to the "Decision on the
Amendment of the Individual Income Tax Law of the People's Republic
of China" taken at the fourth meeting of the Standing Committee of
the Eighth National People's Congress on October 31, 1993 to be
effective on the January 1, 1994)
Article 1. Individuals who reside in the territory of China for a
full year or more no matter having or having not a residence therein
shall pay individual income tax according to this law on the income
gained within or outside the territory of China.
Individuals who have no residence and do not reside in China or
those who have no residence but live in China for less than a year
shall pay individual income tax according to this law on the income
gained within the territory of China.
Article 2. Individual income tax shall be levied on the
following catagories of income:
1. Income from wages and salaries;
2. Income derived from production and business operations by
individual households engaging in industry and commerce;
3. Income derived from contracting or leasing operations by
enterprises or institutions;
4. Income from remuneration for personal services;
5. Income from remuneration to authors;
6. Income from royalties;
7. Income from interests, dividends and extra dividends;
8. Income from lease of property;
9. Income from transfer of property;
10. Chance income; and
11. Other kinds of income specified as taxable by the
financial department of the State Council.
Article 3. Individual income tax rates:
1. Income from wages and salaries in excess of specified amounts
shall be taxed at progressive tax rates ranging from 5% to 45% (for
specific rates, see table 1 attached).
2. Income derived from production and business operations by
individual households engaging in industry and commerce in excess
of specified amounts shall be taxed at progressive rates ranging from
5% to 35% (for specific rates, see table 2 attached)
3. Income derived from remuneration to authors shall be taxed at
the proportional tax rate of 20% but with a reduction of 30% of the
taxable amount.
4. Income derived from remuneration for personal services shall be
taxed at the proportional tax rate of 20%. In case where a single
remuneration for the services is extremely high, additional tax may be
levied. The specific methods of taxation shall be worked out by
State Council separately.
For incomes from royalties, interests, dividends and extra
dividends, leasing property, [1] [2] [3] [4] [5] 下一页
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