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中華人民共和國(guó)個(gè)人所得稅法
Individual Income Tax Law of the People's Republic of China
第一條 在中華人民共和國(guó)境內(nèi)居住滿一年的個(gè)人，從中國(guó)境內(nèi)和境外取得的所得，都按照本法的規(guī)定繳納個(gè)人所得稅。
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.
在中華人民共和國(guó)境內(nèi)居住或者居住不滿一年的個(gè)人，只就從中國(guó)境內(nèi)取得的所得，繳納個(gè)人所得稅。
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.
第二條 下列各項(xiàng)所得，應(yīng)納個(gè)人所得稅：
Article 2. Individual income tax shall be paid on the following categories of income:
一、工資、薪金所得；
(1) income from wages and salaries;
二、勞務(wù)報(bào)酬所得；
(2) income from remuneration for personal services;
三、特許權(quán)使用費(fèi)所得；
(3) income from royalties;
四、利息、股息、紅利所得；
(4) income from interest, dividends and bonuses;
五、財(cái)產(chǎn)租賃所得；
(5) income from the lease of property; and
六、經(jīng)中華人民共和國(guó)財(cái)政部確定征稅的其它所得。
(6) other income specified as taxable by the Ministry of Finance of the People's Republic of China.
第三條 個(gè)人所得稅的稅率：
Article 3. Individual income tax rates:
一、工資、薪金所得，適用超額累進(jìn)稅率，稅率為百分之五至百分之四十五（稅率表附后）。
(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、勞務(wù)報(bào)酬所得，特許權(quán)使用費(fèi)所得，利息、股息、紅利所得，財(cái)產(chǎn)租賃所得和其它所得，適用比例稅率，稅率為百分之二十。
(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.
第四條 下列各項(xiàng)所得，免納個(gè)人所得稅：
Article 4. The following categories of income shall be exempted from individual income tax:
一、科學(xué)、技術(shù)、文化成果獎(jiǎng)金；
(1) awards for scientific, technological and cultural achievements;
二、在中華人民共和國(guó)的國(guó)家銀行和信用合作社儲(chǔ)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、福利費(fèi)、撫恤金、救濟(jì)金；
(3) welfare benefits, survivors pensions and relief payments;
四、保險(xiǎn)賠款；
(4) insurance indemnities;
五、軍隊(duì)干部和戰(zhàn)士的轉(zhuǎn)業(yè)費(fèi)、復(fù)員費(fèi)；
(5) military severance pay and demobilization pay for officers and soldiers of the armed forces;
六、干部、職工的退職費(fèi)、退休費(fèi)；
(6) severance pay and retirement pay for cadres, staff members and workers;
七、各國(guó)政府駐華使館、領(lǐng)事館的外交官員薪金所得；
(7) salaries of diplomatic officials of foreign embassies and consulates in China;
八、中國(guó)政府參加的國(guó)際公約、簽訂的協(xié)議中規(guī)定免稅的所得；
(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、經(jīng)中華人民共和國(guó)財(cái)政部批準(zhǔn)免稅的所得。
(9) income exempted from tax with the approval of the Ministry of Finance of the People's Republic of China.
第五條 各項(xiàng)應(yīng)納稅所得額的計(jì)算：
Article 5. The amount of various kinds of taxable income shall be computed as follows:
一、工資、薪金所得，按每月收入減除費(fèi)用八百元，就超過八百元的部分納稅。
(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、勞務(wù)報(bào)酬所得、特許權(quán)使用費(fèi)所得、財(cái)產(chǎn)租賃所得，每次收入不滿四千元的，減除費(fèi)用八百元；四千元以上的，減除百分之二十的費(fèi)用，然后就其余額納稅。
(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、紅利所得和其它所得，按每次收入額納稅。
(3) Income from interest, dividends, bonuses and other income shall be taxed on the amount received in each payment.
第六條 個(gè)人所得稅，以所得人為納稅義務(wù)人，以支付所得的單位為扣繳義務(wù)人。沒有扣繳義務(wù)人的，由納稅義務(wù)人自行申報(bào)納稅。
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.
第七條 扣繳義務(wù)人每月所扣的稅款，自行申報(bào)納稅人每月應(yīng)納的稅款，都應(yīng)當(dāng)在次月七日內(nèi)，將應(yīng)納的稅款繳入國(guó)庫(kù)，并向稅務(wù)機(jī)關(guān)報(bào)送納稅申報(bào)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.
從中國(guó)的境外取得所得的納稅義務(wù)人，應(yīng)當(dāng)在年度終了后三十日內(nèi)，將應(yīng)納的稅款繳入國(guó)庫(kù)，并向稅務(wù)機(jī)關(guān)報(bào)送納稅申報(bào)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.
第八條 各項(xiàng)所得的計(jì)算，以人民幣為單位。所得為外國(guó)貨幣的，按照中華人民共和國(guó)國(guó)家外匯管理總局公布的外匯牌價(jià)折合成人民幣繳納稅款。
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.
第九條 稅務(wù)機(jī)關(guān)對(duì)納稅情況有權(quán)進(jìn)行檢查，扣繳義務(wù)人和自行申報(bào)納稅人必須據(jù)實(shí)報(bào)告，并提供有關(guān)資料，不得拒絕或者隱瞞。
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.
第十條 對(duì)扣繳義務(wù)人按照所扣繳的稅款，付給百分之一的手續(xù)費(fèi)。
Article 10. A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.
第十一條 扣繳義務(wù)人和自行申報(bào)納稅人，必須按照規(guī)定的期限，繳納稅款。逾期不繳的，稅務(wù)機(jī)關(guān)除限期繳納稅款外，從滯納之日起，按日加收滯納稅款千分之五的滯納金。
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.
第十二條 扣繳義務(wù)人和自行申報(bào)納稅人，違反本法第九條規(guī)定的，稅務(wù)機(jī)關(guān)可以酌情處以罰金。
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.
匿報(bào)所得額，偷稅、抗稅的，稅務(wù)機(jī)關(guān)除追繳稅款外，可以根據(jù)情節(jié)輕重，處以應(yīng)補(bǔ)稅款五倍以下的罰金；情節(jié)嚴(yán)重的，由當(dāng)?shù)厝嗣穹ㄔ阂婪ㄌ幚怼?br>
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.
第十三條 扣繳義務(wù)人和自行申報(bào)納稅人同稅務(wù)機(jī)關(guān)在納稅問題上發(fā)生爭(zhēng)議時(shí)，必須先按照規(guī)定納稅，然后再向上級(jí)稅務(wù)機(jī)關(guān)申請(qǐng)復(fù)議。如果不服復(fù)議后的決定，可以向當(dāng)?shù)厝嗣穹ㄔ禾崞鹪V訟。
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.
第十四條 本法的施行細(xì)則，由中華人民共和國(guó)財(cái)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.
第十五條 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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