个人所得税法(中英对照法条)

IndividualIncomeTaxLawofthePeople'sRepublicofChina中华人民共和国个人所得税法PromulgatingInstitution:StandingCommitteeoftheNationalPeople'sCongressDocumentNumber:OrderNo.22ofthePresidentofthePeople'sRepublicofChinaPromulgatingDate:08/30/1999EffectiveDate:08/30/1999ValidityStatus:RevisedRevisionHistory：AmendedforthethirdtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe18thMeetingoftheStandingCommitteeofthe10thNationalPeople'sCongressonOctober27,2005;amendedforthefourthtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe28thMeetingoftheStandingCommitteeofthe10thNationalPeople'sCongressonJune29,2007;AmendedforthefifthtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe31thMeetingoftheStandingCommitteeofthe10thNationalPeople'sCongressonDecember29,2007.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OrderofthePresidentofthePeople'sRepublicofChinaNo.22TheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChina,adoptedatthe11thMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressofthePeople'sRepublicofChinaonAugust30,1999,isherebypromulgatedandshallenterintoforceasofthedateofpromulgation.JiangZeminPresidentofthePeople'sRepublicofChinaAugust30,1999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，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IndividualIncomeTaxLawofthePeople'sRepublicofChina中华人民共和国个人所得税法(AdoptedattheThirdSessionoftheFifthNationalPeople'sCongressonSeptember10,1980,revisedforthefirsttimeinaccordancewiththeDecisiononAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedattheFourthMeetingoftheStandingCommitteeoftheEighthNationalPeople'sCongressonOctober31,1993,andrevisedforthesecondtimeinaccordancewiththeDecisiononAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe11thMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressonAugust30,1999)(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)Article1IndividualincometaxshallbepaidinaccordancewiththeprovisionsofthisLawbyindividualswho,withorwithoutdomicilesinthePeople'sRepublicofChina,haveresidedinthecountryforoneyearormoreontheirincomegainedwithinoroutsideChina.IndividualswhohavenodomicilesanddonotresideinthePeople'sRepublicofChinaorwhohavenodomicilesbuthaveresidedinChinaforlessthanoneyearshallpayindividualincometaxontheirincomegainedwithinChinainaccordancewiththeprovisionsofthisLaw.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，依照本法规定缴纳个人所得税。Article2Individualincometaxshallbepaidonthefollowingcategoriesofindividualincome:(1)incomefromwagesandsalaries;(2)incomefromproductionorbusinessoperationconductedbyself-employedindustrialandcommercialhouseholds;(3)incomefromcontractedorleasedoperationofenterprisesorinstitutions;(4)incomefromremunerationforpersonalservices;(5)incomefromauthor'sremuneration;(6)incomefromroyalties;(7)incomefrominterest,dividendsandbonuses;(8)incomefromtheleaseofproperty;(9)incomefromthetransferofproperty;(10)incidentalincome;and(11)incomefromothersourcesspecifiedastaxablebythedepartmentoffinanceundertheStateCouncil.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。Article3Individualincometaxrates:(1)Forincomefromwagesandsalariesinexcessofthespecifiedamounts,theprogressiveratesrangingfrom5percentto45percentshallapply(seetheappendedscheduleoftaxrates).(2)Forincomeofself-employedindustrialandcommercialhouseholdsfromproductionorbusinessoperationandincomeofenterprisesorinstitutionsfromcontractedorleasedoperationthatareinexcessofthespecifiedamounts,theprogressiveratesrangingfrom5percentto35percentshallapply(seetheappendedscheduleoftaxrates).(3)Forincomefromauthor'sremuneration,aflatratewhichis20percentshallapply,andtheamountoftaxpayableshall,however,bereducedby30percent.(4)Forincomefromremunerationforpersonalservices,aflatratewhichis20percentshallapply.Whereincomegainedatonetimefromremunerationforpersonalservicesisextremelyhigh,anadditivetaxmaybelevied.SpecificmeasuresshallbestipulatedbytheStateCouncil.(5)Forincomefromroyalties,interest,dividends,bonuses,leaseofproperty,transferofproperty,incidentalincomeorincomefromothersources,aflatratewhichis20percentshallapply.第三条个人所得税的税率：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