个人所得税法中英对照法条.docx

1、个人所得税法中英对照法条个人所得税法(中英对照法条)Individual Income Tax Law of the Peoples Republic of China中华人民共和国个人所得税法Promulgating Institution:Standing Committee of the National Peoples CongressDocument Number:Order No. 22 of the President of the Peoples Republic of ChinaPromulgating Date:08/30/1999Effective Date:08/30/

2、1999Validity Status:RevisedRevision History：Amended for the third time pursuant to the Decision of the Standing Committee of the National Peoples Congress on Amending the Individual Income Tax Law of the Peoples Republic of China adopted at the 18th Meeting ofthe Standing Committee of the 10th Natio

3、nal Peoples Congress on October 27, 2005; amended for thefourth time pursuant to the Decision of the Standing Committee of the National Peoples Congress on Amending the Individual Income Tax Law of the Peoples Republic of China adopted at the 28th Meeting ofthe Standing Committee of the 10th Nationa

4、l Peoples Congress on June 29, 2007; Amended for thefifth time pursuant to the Decision of the Standing Committee of the National Peoples Congress on Amending the Individual Income Tax Law of the Peoples Republic of China adopted at the 31th Meeting ofthe Standing Committee of the 10th National Peop

5、les Congress on December 29, 2007.颁布机关:全国人民代表大会文号:中华人民共和国主席令第二十二号颁布时间:08/30/1999实施时间:08/30/1999效力状态:已修订修订记录：根据2005年10月27日发布的全国人民代表大会常务委员会关于修改中华人民共和国个人所得税法的决定，此文件被第一次修订；根据2007年6月29日发布的全国人民代表大会常务委员会关于修改中华人民共和国个人所得税法的决定，此文件被第二次修订；根据2007年12月29日发布的全国人民代表大会常务委员会关于修改中华人民共和国个人所得税法的决定，此文件被第三次修订。Text正文Order o

6、f the President of the Peoples Republic of ChinaNo. 22 The Decision of the Standing Committee of the National Peoples Congress on Amending the Individual Income Tax Law of the Peoples Republic of China, adopted at the 11th Meeting of the Standing Committee of the Ninth National Peoples Congress of t

7、he Peoples Republic of China on August 30, 1999, is hereby promulgated and shall enter into force as of the date of promulgation. Jiang ZeminPresident of the Peoples Republic of China August 30, 1999 中华人民共和国主席令 第二十二号 全国人民代表大会常务委员会关于修改中华人民共和国个人所得税法的决定已由中华人民共和国第九届全国人民代表大会常务委员会第十一次会议于1999年8月30日通过，现予公布，

8、自公布之日起生效。 中华人民共和国主席 江泽民 1999年8月30日 Individual Income Tax Law of the Peoples Republic of China 中华人民共和国个人所得税法 (Adopted at the Third Session of the Fifth National Peoples Congress on September 10, 1980, revised for the first time in accordance with the Decision on Amending the Individual Income Tax Law

9、 of the Peoples Republic of China adopted at the Fourth Meeting of the Standing Committee of the Eighth National Peoples Congress on October 31, 1993, and revised for the second time in accordance with the Decision on Amending the Individual Income Tax Law of the Peoples Republic of China adopted at

10、 the 11th Meeting of the Standing Committee of the Ninth National Peoples Congress on August 30, 1999) (1980年9月10日第五届全国人民代表大会第三次会议通过根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议关于修改中华人民共和国个人所得税法的决定第一次修正 根据1999年8月30日第九届全国人民代表大会常务委员会第十一次会议关于修改中华人民共和国个人所得税法的决定第二次修正) Article 1Individual income tax shall be paid in

11、 accordance with the provisions of this Law by individuals who, with or without domiciles in the Peoples Republic of China, have resided in the country for one year or more on their income gained within or outside China. Individuals who have no domiciles and do not reside in the Peoples Republic of

12、China or who have no domiciles but have resided in China for less than one year shall pay individual income tax on their income gained within China in accordance with the provisions of this Law. 第一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，依照本法规定缴纳个人所得税。 在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，依照本法

13、规定缴纳个人所得税。 Article 2 Individual income tax shall be paid on the following categories of individual income: (1) income from wages and salaries; (2) income from production or business operation conducted by self-employed industrial and commercial households; (3) income from contracted or leased operat

14、ion of enterprises or institutions; (4) income from remuneration for personal services; (5) income from authors remuneration; (6) income from royalties; (7) income from interest, dividends and bonuses; (8) income from the lease of property; (9) income from the transfer of property; (10) incidental i

15、ncome; and (11) income from other sources specified as taxable by the department of finance under the State Council. 第二条下列各项个人所得，应纳个人所得税： 一、工资、薪金所得； 二、个体工商户的生产、经营所得； 三、对企事业单位的承包经营、承租经营所得； 四、劳务报酬所得； 五、稿酬所得； 六、特许权使用费所得； 七、利息、股息、红利所得； 八、财产租赁所得； 九、财产转让所得； 十、偶然所得； 十一、经国务院财政部门确定征税的其他所得。 Article 3 Individu

16、al income tax rates: (1) For income from wages and salaries in excess of the specified amounts, the progressive rates ranging from 5 percent to 45 percent shall apply (see the appended schedule of tax rates). (2) For income of self-employed industrial and commercial households from production or bus

17、iness operation and income of enterprises or institutions from contracted or leased operation that are in excess of the specified amounts, the progressive rates ranging from 5 percent to 35 percent shall apply (see the appended schedule of tax rates). (3) For income from authors remuneration, a flat

18、 rate which is 20 percent shall apply, and the amount of tax payable shall, however, be reduced by 30 percent. (4) For income from remuneration for personal services, a flat rate which is 20 percent shall apply. Where income gained at one time from remuneration for personal services is extremely hig

19、h, an additive tax may be levied. Specific measures shall be stipulated by the State Council. (5) For income from royalties, interest, dividends, bonuses, lease of property, transfer of property, incidental income or income from other sources, a flat rate which is 20 percent shall apply. 第三条个人所得税的税率

20、： 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)。 二、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用百分之五至百分之三十五的超额累进税率(税率表附后)。 三、稿酬所得，适用比例税率，税率为百分之二十，并按应纳税额减征百分之三十。 四、劳务报酬所得，适用比例税率，税率为百分之二十。对劳务报酬所得一次收入畸高的，可以实行加成征收，具体办法由国务院规定。 五、特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得，适用比例税率，税率为百分之二十。 Article 4 The following catego

21、ries of individual income shall be exempted from individual income tax: (1) awards for achievements in such fields as science, education, technology, culture, public health, sports and environmental protection granted by peoples governments at or above the provincial level, ministries and commission

22、s under the State Council, units of the Chinese Peoples Liberation Army at or above the corps level or by foreign or international organizations; (2) interest on national debts and financial debentures issued by the State; (3) subsidies and allowances given according to the uniform regulations of th

23、e State; (4) welfare benefits, pensions for the family of the deceased and relief payments; (5) insurance indemnities; (6) military severance pay and demobilization pay for armymen;(7) settlement pay, severance pay, retirement pay, as well as full-pay retirement pension for veteran cadres and their

24、living allowances, received by carders, staff and workers according to the uniform regulations of the State; (8) income, exempted from tax according to the provisions of the relevant laws of China, of diplomatic representatives and consular officers and other personnel of foreign embassies and consu

25、lates in China; (9) income exempted from tax as stipulated in the international conventions to which the Chinese Government has acceded or in agreements it has signed; and (10) income exempted from tax with the approval of the department of finance under the State Council. 第四条下列各项个人所得，免纳个人所得税： 一、省级人

26、民政府、国务院部委和中国人民解放军军以上单位，以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金； 二、国债和国家发行的金融债券利息； 三、按照国家统一规定发给的补贴、津贴； 四、福利费、抚恤金、救济金； 五、保险赔款； 六、军人的转业费、复员费； 七、按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费； 八、依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得； 九、中国政府参加的国际公约、签订的协议中规定免税的所得； 十、经国务院财政部门批准免税的所得。 Article 5In any of

27、 the following circumstances, individual income tax may be reduced upon approval: (1) income of the disabled, the aged without families, or family members of martyrs; (2) suffering great losses from serious natural disasters; or (3) other cases in which tax reduction is approved by the department of

28、 finance under the State Council. 第五条有下列情形之一的，经批准可以减征个人所得税： 一、残疾、孤老人员和烈属的所得； 二、因严重自然灾害造成重大损失的； 三、其他经国务院财政部门批准减税的。 Article 6 The amount of taxable income shall be computed as follows: (1) For income from wages and salaries, the amount of taxable income shall be the part remaining after deduction of 8

29、00 yuan for expenses from a monthly income; (2) For income from production or business operation gained by self-employed industrial and commercial households, the amount of taxable income shall be the part remaining after deduction of the costs, expenses and losses from the gross income in a tax yea

30、r; (3) For income from contracted or leased operation of enterprises or institutions, the amount of taxable income shall be the part remaining after deduction of the necessary expenses from the gross income in a tax year; (4) For income from remuneration for personal services, authors remuneration,

31、royalties and lease of property, the amount of taxable income shall be the part remaining after deduction of 800 yuan for expenses from the amount received in a single payment not exceeding 4,000 yuan; or after deduction of 20 percent from the amount for a single payment of 4,000 yuan or more; (5) For income from the transfer of property, the amount of taxable income shall be the part remaining after deduction of the original valu