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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 20:29:09 |
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1980.09.10
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 and promulgated by Order No. 11 of the Chairman of the
Standing Committee of the National People's Congress on, and effective
as of September 10, 1980)
@@ 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.
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.
@@ Article 2. Individual income tax shall be paid on the
following categories of income:
(1) income from wages and salaries;
(2) income from remuneration for personal services;
(3) income from royalties;
(4) income from interest, dividends and bonuses;
(5) income from the lease of property; and
(6) other income specified as taxable by the Ministry of Finance
of the People's Republic of China.
@@ Article 3. Individual income tax rates:
(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).
(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.
@@ Article 4. The following categories of income shall be
exempted from individual income tax:
(1) awards for scientific, technological and cultural achievements;
(2) interest on savings deposits in the state banks and credit
cooperatives of the People's Republic of China;
(3) welfare benefits, survivors pensions and relief payments;
(4) insurance indemnities;
(5) military severance pay and demobilization pay for officers and
soldiers of the armed forces;
(6) severance pay and retirement pay for cadres, staff members and
workers;
(7) salaries of diplomatic officials of foreign embassies and
consulates in China;
(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
(9) income exempted from tax with the approval of the Ministry of
Finance of the People's Republic of China.
@@ Article 5. The amount of various kinds 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
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