个人所得税法实施条例(中英对照)Word格式文档下载.doc
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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。
Article2.ForthePurposesofthefirstparagraphofArticle1oftheTaxLaw,theterm"
individualswhohavedomicileinChina"
shallmeanindividualswhobyreasonoftheirpermanentregisteredaddress,familyoreconomicinterests,habituallyresideinthePeople'
sRepublicofChina.
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。
Article3.ForthepurposesofthefirstparagraphofArticle1oftheTaxLaw,theterm"
haveresidedforoneyearormoveinChina"
shallmeantohaveresidedwithinthePeople'
sRepublicofChinafor365daysinaTaxYear.
临时离境的,不扣减日数。
NodeductionsshallbemadefromthatnumberofdaysforTemporaryTripsoutofthePeople'
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。
Forthepurposesofprecedingparagraph,theterm"
TemporaryTripsoutofthePeople'
sRepublicofChina"
shallmeanabsencefromthePeople'
sRepublicofChinafornotmorethan30daysduringasingletrip,ornotmorethanacumulativetotalof90daysoveranumberoftrips,withinthesameTaxYear.
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。
Article4.ForthepurposesofthefirstandsecondparagraphsofArticle1oftheTaxLaw,theterm"
incomederivedfromsourceswithinChina"
shallmeanincomethesourceofwhichisinsidethePeople'
sRepublicofChina,andtheterm"
fromsourcesoutsideChina"
shallmeanincomethesourceofwhichisoutsidethePeople'
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:
Article5.Thefollowingincome,whethertheplaceofpaymentisinsidethePeople'
sRepublicofChinaornot,shallbeincomederivedfromsourcesinsidethePeople'
(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)incomefrompersonalservicesprovidedinsidethePeople'
sRepublicofChinabecauseofthetenureofanoffice,employment,theperformanceofacontract,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)incomefromtheleaseofpropertytoalesseeforuseinsidethePeople'
sRepublicofChina;
(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)incomefromtheassignmentofpropertysuchasbuildings,landuserights,etc.insidethePeople'
sRepublicofChinaortheassignmentinsidethePeople'
sRepublicofChinaofanyotherproperty;
(四)许可各种特权在中国境内使用而取得的所得;
(4)IncomefromthelicensingforuseinsidethePeople'
sRepublicofChinaofanykindoflicensingrights;
(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)incomefrominterest,dividendsandextradividendsderivedfromcompanies,enterprisesandothereconomicorganizationsorindividualsinsidethePeople'
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;
Article6.ForincomederivedfromsourcesoutsidethePeople'
sRepublicofChinaofindividualsnotdomiciledinthePeople'
sRepublicofChina,butresidentformorethanoneyearandlessthanfiveyears,subjecttotheapprovalofthetaxauthorities-in-charge,individualincometaxmaybepaidononlythatpartwhichwaspaidbycompanies,enterprisesorothereconomicorganizationsorindividualswhichareinsidethePeople'
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。
Individualswhoresideformorethanfiveyearsshall,commencingfromthesixthyear,payindividualincometaxonthewholeamountofincomederivedfromsourcesoutsidethePeople'
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。
Article7.ForindividualswhoarenotdomiciledinthePeople'
sRepublicofChina,butwhoresideinsidethePeople'
sRepublicofChinaconsecutivelyoraccumulativelyfornotmorethan90daysinanyoneTaxYear,theirincomederivedfromsourcesinsidethePeople'
sRepublicofChinawhichispaidbyanemployeroutsidethePeople'
sRepublicofChina,andwhichisnotbornebytheemployer'
sestablishmentorbusinessplacewithinthePeople'
sRepublicofChina,shallbeexemptfromindividualincometax.
第八条税法第二条所说的各项个人所得的范围:
Article8.ThescopeofthecategoriesofincomementionedinArticle2oftheTaxLawshallbeassetforthbelow;
(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)Theterm"
incomefromwagesandsalaries"
shallmeanwages,salaries,bonuses,year-endextras,profitshares,subsidies,allowancesandotherincomerelatedtothetenureofanofficeoremploymentthatisderivedbyindividualsbyvirtueofthetenureofanofficeoremployment.
(二)个体工商户的生产、经营所得,是指:
(2)Theterm"
incomefrompro