(4) in the ease of income from the lease of property, the income derived during one month;

（五）利息、股息、红利所得，以支付利息、股息红利时取得的收入为一次。

(5) in the case of income from interest, dividends and extra dividends, the income derived each time interest, dividends or extra dividends are paid;

（六）偶然所得，以每次取得该项收人为一次，

(6) in the case of contingent income, each payment of such income obtained.

第二十二条 财产转让所得，按照一次转让财产的收入额减除财产原值和合理费用后的余额，计算纳税。

Article 22.Tax on income from the assignment of property shall be calculated and paid on the proceeds of a single assignment of property less the original value of the property and reasonable expenses.

第二十三条 二个或者二个以上的个人共同取得同一项目的收入的，应当对每个人取得的收入分别按照说法规定减除费用后计算纳税。

Article 23.If the same item of income is derived by two or more individuals, tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordance with the Tax Law.

第二十四条 税法第六条第二款所说的个人将其所得对教育事业和其他公益事业的捐赠，是指个人将其所得通过中国境内的社会团体、国家机关向教育和其他社会公益事业以及遭受严重自然灾害地区、贫困地区的捐赠。

Article 24.For the purposes of the second paragraph of Article 6 of the Tax Law, the term "individual income donated to educational and other public welfare undertakings" refers to the donation by individuals of their income to educational and other public welfare undertakings, and to areas suffering from serious natural disasters or poverty, through social organizations or government agencies in the People's Republic of China.

捐赠额未超过纳税义务人申报的应纳税所得额30％，可以从其应纳税所得额中扣除。

That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.

第二十五条 税法第六条第三款所说的在中国境外取得工资、薪金所得、是指在中国境外任职或者受雇而取得的工资、薪金所得。

Article 25.For the purposes of the third paragraph of Article 6 of the Tax Law, the term "income from wages and salaries from sources outside China" shall mean income from wages and salaries derived from the tenure of an office or employment outside the People's Republic of China.

第二十六条 税法第六条第三款所说的附加减除费用，是指每月在减除800元费用的基础上，再减除本条例第二十八条规定数额的费用。

Article 26.For the purposes of the third paragraph of Article 6 of the Tax Law, the term: "additional deductions for expenses" shall mean a monthly deduction for expenses in the amount specified in Article 28 hereof in addition to the deduction for expenses of RMB 800.

第二十七条 税法第六条第三款所说的附加减除费用适用的范围，是指：

Article 27.For the purposes of the third paragraph of Article 6 of the Tax Law, the term "the scope of applicability of such additional deductions for expenses" shall mean:

（一）在中国境内的外商投资企业和外国企业中工作的外籍人员；

(1) foreign nationals working in foreign investment enterprises and foreign enterprises in the People's Republic of China;

（二）应聘在中国境内的企业、事业单位、社会团体、国家机关中工作的外籍专家；

(2) foreign experts hired to work in enterprises, institutions, social organizations and government agencies in the People's Republic of China;

（三）在中国境内有住所而在中国境外任职或者受雇取得工资、薪金所得个人；

(3) individuals who are domiciled in the People's Republic of China and derive income from wages and salaries by virtue of their tenure of an office or employment outside the People's Republic of China;

（四）财政部确定的其他人员；。

and (4) other personal as determined by the Ministry of Finance.

第二十八条 税法第六条第三款所说的附加减除费用标准为3200元。

Article 28.The standard for the additional deductions for expenses mentioned in the third paragraph of Article 6 of the Tax Law shall be RMB 3200.

第二十九条 华侨和香港、澳门、台湾同胞，参照本条例第二十六条、第二十六条、第二十八条的规定执行。

Article 29.Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be treated by reference to Article 26, 27 and 28 hereof.

第三十条 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，应当分别计算应纳税额。

Article 30.Individuals who are domiciled in the People's Republic of China, or who are not domiciled but have resided in the People's Republic of China for at least one year shall calculate the amounts of tax payable for income derived from sources within and outside the People's Republic of China separately.

第三十一条 税法第七条所说的已在境外缴纳的个人所得税税额，是指纳税义务人从申国境外取得的所得，依照该所得来源国家或者地区的法律应录当缴纳并且验际已经缴税额。

Article 31.For the purposes of Article 7 of the Tax Law, the term "income tax paid to foreign authorities" shall mean the amount of income tax payable, and actually paid, on income derived by a taxpayer from sources outside the People's Republic of China, according to the laws of the country or region from which that income was derived.

第三十二条 税法第六条所说的依照税法规定计算的应纳税额，是指纳税义务人从中国境外取得的所得，区别不同国家或者地区和不同应税项目，依照税法规定的费用减除标准和适用税率计算的应纳税额；同一国家或者地区内不同应税项目的应纳税额之和，为该国家或者地区的扣除限额。

Article 32.For the purposes of Article 7 of the Tax Law, the term "the amount of tax otherwise payable under this Law" shall mean the amount of tax payable on income derived by a taxpayer from sources outside the People's Republic of China, computed separately for each different country or region and for each different income category, in accordance with the standards for the deduction of expenses and the applicable tax rates stipulated in the Tax Law. The sum of the amounts of tax payable in the different income categories within the same country or region shall be the limit for deductions for that country or region.

纳税义务人在中国境外一个国家或者地区实际已经缴纳的个人所得税税额，低于依照前款规定计算出的该国家或者地区扣除限额的，应当在中国缴纳差额部分的税款；

If the actual amount of individual income tax paid by a taxpayer in a country or region outside the People's Republic of China is less than the limit for deductions for that country or region computed in accordance with the provisions of the preceding paragraph, the balance shall be paid in the People's Republic of China.

超过该国家或者地区扣除限额的，其超过部分不得在本纳税年度的应纳税额中扣除，但是可以在后纳税年度的该国家或者地区扣除限额的余额中补扣，补扣期限最长不得超过五年。

If the amount exceeds the limit for deductions for that country or areas, the excess portion may not be deducted from the amount of tax payable for that Tax Year; however, such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent Tax Years, for a maximum period of five years.

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