Article 33.When taxpayers apply for approval to deduct the amounts of individual income tax paid outside the People's Republic of China in accordance with Article 7 of the Tax Law, they shall provide the original tax payment receipts issued by the tax authorities outside the People's Republic of China.

第三十四条 扣缴义务人在向个人支付应税款项时，应当依照税法规定代税款，按时缴库，并专项记载备查。前款所说的支付，包括现金支付、汇拨支付、转帐和以有价证券、实物以及其他形式的支付。

Article 34.When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.

第三十五条 自行申报的纳税义务人，应当向取秘所得的当地主管税务机关申报纳税。从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经主管税务机关批准。

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

第三十六条 自行申报的纳税义务人，在申报纳税时，其在中国境内已扣缴的税款，准予按照规定从应纳税额中扣除。

Article 35.Taxpayers who personally file tax returns shall file the returns with and pay tax to the tax authorities-in-charge of the place where their income is derived. Taxpayers who derive income from sources outside the People's Republic of China, or who derive income in two or more places inside the People's Republic of China, may select one place in which to file tax returns and pay tax. Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.

第三十七条 纳税义务人兼有税法第二条所列的二项或者二项以上的所得的，按项分别计算纳税，在中国境内二处或者二处以上取得税法第二条第一项、第二项、第三项所得的，同

Article 36.When taxpayers who personally file tax returns file their returns, tax payments that have been withheld inside the People's Republic of China may be deducted from the amount of tax payable, in accordance with relevant regulations.

项所得合并计算纳税。

Article 37.Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category. Taxpayers who derive income under items (1), (2) or (3) of Article 2 of the Tax Law in two or more places inside the People's Republic of China shall combine the income under the same category for the computation and payment of tax.

第三十八条 税法第九条第二款所说的特定行业，是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。

Article 38.For the purposes of the second paragraph of Article 9 of the Tax Law, the term "specified industries" shall mean the excavation industry, ocean-shipping industry, deep-sea fishing industry and other industries as determined by the Ministry of Finance.

第三十九条 税法第九条第二款所说的按年计算、分月预缴的计征方式，是指本条例条三十八条所列的特定行业职工的工资、薪金所得应纳的税款，按月预缴，自年度终了之日起30日内，合计其全年工资、薪金所得，再按12个月平均并计算实际应纳的税款，多退少补。

Article 39.For the purposes of the second paragraph of Article 9 of the Tax Law, the term "tax computed on an annual basis and paid in advance in monthly installments" shall mean the monthly prepayment of the tax payable on the income from wages and salaries of staff and workers in the specified industries listed in Article 38 hereof, and the computation of the actual tax payment due, within 30 days from the last day of the year, by averaging over 12 months the total wages and salary income for the whole year, at which time excess payments shall be refunded and deficiencies shall be made good.

第四十条 税法第九条第四款所说的由纳税义务人在年度终了后30日内将应纳的税款缴入国库，是指在日终一次性取得承包经营、承租经营所得的纳税义务人，自取得收入之日起30日内将应纳的税款缴入国库。

Article 40.For the purposes of the fourth paragraph of Article 9 of the Tax Law, the phrase "the tax shall be paid into the state treasury within 30 days after the end of each tax year" shall mean that taxpayers who derive their income from contracted or leased operation of enterprises in a lump sum payment at the end of the year, shall pay the tax payable thereon into the State treasury within 30 days of the date on which the income is derived.

第四十一条 依照税法第十条的规定，所得为外国货币的，应当按照填开完税凭证的上一月最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。依照税法规定，在年度终了后汇算清缴的，对已经按月或者按次预缴税款的外国货币所得，不再重新折算；对应当补缴税款的所得部分，按照上一纳税年度最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。

Article 41.In accordance with Article 10 of the Tax Law, foreign currency income shall be converted into Renminbi for the computation of the amount of taxable income at the exchange rate published by the People's Bank of China on the last day of the month preceding that in which the tax payment receipt is issued. At the time of the annual settlement after the end of the year in accordance with the Tax Law, the amounts of foreign currency income on which tax has been prepaid on a monthly basis or each time the income was derived shall not be converted again. As for the portion of income the tax on which is to be made up, the amount of taxable income shall be computed by converting such portion of income into Renminbi according to the exchange rate published by the People's Bank of China on the last day of the preceding Tax Year.

第四十二条 税务机关按照税法第十一条的付给扣缴义务人手续费时，应当按月填开收入追还书发给扣缴义务人。扣缴义务人持收入退还书向指定的银行办理退库手续。

Article 42.When tax authorities pay commissions to withholding agents in accordance with Article 11 of the Tax Law, they shall issue to the withholding agents monthly refund certificate, on the strength of which the withholding agent shall carry out treasury refund procedures with designated banks.

第四十三条 个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。

Article 43.The models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

第四十四条 税法和本条例所说的纳税年度，自公历1月1日起至12月31日止。

Article 44.For the purposes of the Tax Law and these Regulations, the term "Tax Year" shall mean the period commencing on January 1 and ending on December 31 on the Gregorian calendar.

第四十五条 1994年纳税年度起，个人所得税依照税法以及本条例的规定计算征收。

Article 45.Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.

第四十六条 本条例由财政部会同国家税务总局解释。

Article 46.These Regulations shall be interpreted by the Ministry of Finance and the State Administration of Taxation.

第四十七条

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