中华人民共和国个人所得税法实施条例

Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China

第一条 根据《中华人民共和国个人所得税法》（以下简称税法）的规定，制定本条例。

Article 1.These Regulations are formulated in accordance with the Individual Income Tax law of the People's Republic of China (the "Tax Law").

第二条 税法第一条第一款所说的中国境内有住所的个人，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。

Article 2.For the Purposes of the first paragraph of Article 1 of the Tax Law, the term "individuals who have domicile in China" shall mean individuals who by reason of their permanent registered address, family or economic interests, habitually reside in the People's Republic of China.

第三条 税法第一条第一款所说的在境内居住满一年，是指在一个纳税年度中国境内居住365日。

Article 3.For the purposes of the first paragraph of Article 1 of the Tax Law, the term "have resided for one year or move in China" shall mean to have resided within the People's Republic of China for 365 days in a Tax Year.

临时离境的，不扣减日数。

No deductions shall be made from that number of days for Temporary Trips out of the People's Republic of China.

前款所说的临时离境，是指在一个纳税年度中一次不超过30日或者多次累计不超过90日的离境。

For the purposes of preceding paragraph, the term "Temporary Trips out of the People's Republic of China" shall mean absence from the People's Republic of China for not more than 30 days during a single trip, or not more than a cumulative total of 90 days over a number of trips, within the same Tax Year.

第四条 税法第一条第一款、第二款所说的从中国境内取得的所得，是指来源于中国境内的所得；所说的从中国境外取得的所得，是指来源于中国境外的所得。

Article 4.For the purposes of the first and second paragraphs of Article 1 of the Tax Law, the term "income derived from sources within China" shall mean income the source of which is inside the People's Republic of China, and the term "from sources outside China" shall mean income the source of which is outside the People's Republic of China.

第五条 下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得：

Article 5.The following income, whether the place of payment is inside the People's Republic of China or not, shall be income derived from sources inside the People's Republic of China.

（一）因任职、受雇、履约等而在中国境内提供劳务取得的所得；

(1) income from personal services provided inside the People's Republic of China because of the tenure of an office, employment, the performance of a contract, etc.;

（二）将财产出租给承租人在中国境内使用而取得的所得；

(2) income from the lease of property to a lessee for use inside the People's Republic of China;

（三）转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得；

(3) income from the assignment of property such as buildings, land use rights, etc. inside the People's Republic of China or the assignment inside the People's Republic of China of any other property;

（四）许可各种特权在中国境内使用而取得的所得；

(4) Income from the licensing for use inside the People's Republic of China of any kind of licensing rights;

（五）从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。

(5) income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside the People's Republic of China.

第六条 在中国境内无住所，但是居住一年以上五年以下的个人，其来源于中国境外的所得，经主管税务机关批准，可以只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税；

Article 6.For income derived from sources outside the People's Republic of China of individuals not domiciled in the People's Republic of China, but resident for more than one year and less than five years, subject to the approval of the tax authorities-in-charge, individual income tax may be paid on only that part which was paid by companies, enterprises or other economic organizations or individuals which are inside the People's Republic of China.

居住超过五年的个人，从第六年起，应当就其来源于中国境外的全部所得缴纳个人所得税。

Individuals who reside for more than five years shall, commencing from the sixth year, pay individual income tax on the whole amount of income derived from sources outside the People's Republic of China.

第七条 在中国境内无住所，但是在一个纳税年度在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该启主在中国境内的机构、场所负担的部分，兔予缴纳个人所得税。

Article 7.For individuals who are not domiciled in the People's Republic of China, but who reside inside the People's Republic of China consecutively or accumulatively for not more than 90 days in any one Tax Year, their income derived from sources inside the People's Republic of China which is paid by an employer outside the People's Republic of China, and which is not borne by the employer's establishment or business place within the People's Republic of China, shall be exempt from individual income tax.

第八条 税法第二条所说的各项个人所得的范围：

Article 8.The scope of the categories of income mentioned in Article 2 of the Tax Law shall be as set forth below;

（一）工资、薪金所得，是指个人因任职或者受扈而取得的工资，薪金、奖金、年终加贺、劳动分红、津贴以及与任职或者受扈有关的其他所得。

(1) The term "income from wages and salaries" shall mean wages, salaries, bonuses, year-end extras, profit shares, subsidies, allowances and other income related to the tenure of an office or employment that is derived by individuals by virtue of the tenure of an office or employment.

（二）个体工商户的生产、经营所得，是指：

(2) The term "income from production or business operation derived by individual industrial and co

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