中华人民共和国个人所得税法

Individual Income Tax Law of the People's Republic of China

第一条　 在中华人民共和国境内居住满一年的个人，从中国境内和境外取得的所得，都按照本法的规定缴纳个人所得税。

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.

在中华人民共和国境内居住或者居住不满一年的个人，只就从中国境内取得的所得，缴纳个人所得税。

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.

　　第二条　 下列各项所得，应纳个人所得税：

Article 2. Individual income tax shall be paid on the following categories of income:

　　一、工资、薪金所得；

(1) income from wages and salaries;

　　二、劳务报酬所得；

(2) income from remuneration for personal services;

　　三、特许权使用费所得；

(3) income from royalties;

　　四、利息、股息、红利所得；

(4) income from interest, dividends and bonuses;

　　五、财产租赁所得；

(5) income from the lease of property; and

　　六、经中华人民共和国财政部确定征税的其它所得。

(6) other income specified as taxable by the Ministry of Finance of the People's Republic of China.

　　第三条　 个人所得税的税率：

Article 3. Individual income tax rates:

　　一、工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。

(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).

　　二、劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。

(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.

　　第四条　 下列各项所得，免纳个人所得税：

Article 4. The following categories of income shall be exempted from individual income tax:

　　一、科学、技术、文化成果奖金；

(1) awards for scientific, technological and cultural achievements;

　　二、在中华人民共和国的国家银行和信用合作社储蓄存款的利息；

(2) interest on savings deposits in the state banks and credit cooperatives of the People's Republic of China;

　　三、福利费、抚恤金、救济金；

(3) welfare benefits, survivors pensions and relief payments;

　　四、保险赔款；

(4) insurance indemnities;

　　五、军队干部和战士的转业费、复员费；

(5) military severance pay and demobilization pay for officers and soldiers of the armed forces;

　　六、干部、职工的退职费、退休费；

(6) severance pay and retirement pay for cadres, staff members and workers;

　　七、各国政府驻华使馆、领事馆的外交官员薪金所得；

(7) salaries of diplomatic officials of foreign embassies and consulates in China;

　　八、中国政府参加的国际公约、签订的协议中规定免税的所得；

(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

　　九、经中华人民共和国财政部批准免税的所得。

(9) income exempted from tax with the approval of the Ministry of Finance of the People's Republic of China.

　　第五条　 各项应纳税所得额的计算：

Article 5. The amount of various kinds of taxable income shall be computed as follows:

　　一、工资、薪金所得，按每月收入减除费用八百元，就超过八百元的部分纳税。

(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 yuan shall be taxed.

　　二、劳务报酬所得、特许权使用费所得、财产租赁所得，每次收入不满四千元的，减除费用八百元；四千元以上的，减除百分之二十的费用，然后就其余额纳税。

(2) For income from remuneration for personal services, royalties and the lease of property, a deduction of 800 yuan shall be allowed for expenses, if the amount received in a single payment is less than 4,000 yuan; for single payments of 4,000 yuan or more, a deduction of 20 percent shall be allowed for expenses. The remaining amount shall be taxed.

　　三、利息、股息、红利所得和其它所得，按每次收入额纳税。

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