(3) Income from interest, dividends, bonuses and other income shall be taxed on the amount received in each payment.

　　第六条 个人所得税，以所得人为纳税义务人，以支付所得的单位为扣缴义务人。没有扣缴义务人的，由纳税义务人自行申报纳税。

Article 6. For individual income tax, the income earner shall be the taxpayer, and the paying unit shall be the withholding agent. In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.

　　第七条　 扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。

Article 7. The tax withheld each month by a withholding agent and the tax to be paid each month by a taxpayer personally filing a return shall be turned in to the State Treasury and the tax return submitted to the tax authorities within the first seven days of the following month.

从中国的境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。

A taxpayer who earns income outside China shall pay the tax due to the State Treasury and submit a tax return to the tax authorities within 30 days after the end of each year.

第八条 各项所得的计算，以人民币为单位。所得为外国货币的，按照中华人民共和国国家外汇管理总局公布的外汇牌价折合成人民币缴纳税款。

Article 8. All categories of income shall be computed in terms of Renminbi (RMB). Income in foreign currency shall be taxed on the equivalent amount converted into Renminbi according to the foreign exchange rate quoted by the State General Administration of Foreign Exchange Control of the People's Republic of China.

　　第九条 税务机关对纳税情况有权进行检查，扣缴义务人和自行申报纳税人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。

Article 9. The tax authorities shall have the right to inspect the payment of tax. Withholding agents and taxpayers personally filing tax returns must make reports according to the facts and provide all relevant information. They may not refuse to cooperate and may not conceal the facts.

　　第十条 对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。

Article 10. A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.

　　第十一条　 扣缴义务人和自行申报纳税人，必须按照规定的期限，缴纳税款。逾期不缴的，税务机关除限期缴纳税款外，从滞纳之日起，按日加收滞纳税款千分之五的滞纳金。

Article 11. Withholding agents and taxpayers personally filing returns must pay tax within the prescribed time limit. In case of failure to do so, the tax authorities, in addition to setting a new time limit for tax payment, shall impose a surcharge for overdue payment equal to 0.5 percent of the overdue tax for every day in arrears, starting from the first day payment becomes overdue.

　　第十二条　 扣缴义务人和自行申报纳税人，违反本法第九条规定的，税务机关可以酌情处以罚金。

Article 12. The tax authorities may, in the light of the circumstances, impose a fine on a withholding agent or a taxpayer personally filing a return who has violated the provisions of Article 9 of this Law.

匿报所得额，偷税、抗税的，税务机关除追缴税款外，可以根据情节轻重，处以应补税款五倍以下的罚金；情节严重的，由当地人民法院依法处理。

In dealing with those who have concealed income or evaded or refused to pay tax, the tax authorities may, in addition to pursuing the tax payment, impose a fine up to but not exceeding five times the amount of the tax underpaid or not paid, in accordance with the seriousness of the case. Cases of gross violation shall be handled by the local people's courts in accordance with the law.

　　第十三条　 扣缴义务人和自行申报纳税人同税务机关在纳税问题上发生争议时，必须先按照规定纳税，然后再向上级税务机关申请复议。如果不服复议后的决定，可以向当地人民法院提起诉讼。

Article 13. In case of a dispute with the tax authorities over tax payment, a withholding agent or a taxpayer personally filing a return must pay the tax as prescribed before applying to higher tax authorities for reconsideration. If he does not accept the decision made after such reconsideration, he may bring a lawsuit before a local people's court.

　　第十四条 本法的施行细则，由中华人民共和国财政部制定。　　

Article 14. Rules for the implementation of this Law shall be formulated by the Ministry of Finance of the People's Republic of China.

　　第十五条 本法自公布之日起施行。

Article 15. This Law shall go into effect on the day of its promulgation.

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