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Article 1 Individuals who have domicile or no domicile in China and have resided in China for one year or more shall pay individual income tax on income obtained from inside and outside China.
Individuals who have neither domicile nor domicile in China, or individuals who have lived in China for less than one year, shall pay individual income tax on their income obtained from China in accordance with the provisions of this Law.
Article 2 Individual income tax shall be paid on the income of the following individuals:
1. Income from wages and salaries;
Two. Income from the production and operation of individual industrial and commercial households;
Three. Income from contracted operation and lease operation of enterprises and institutions;
4. Income from remuneration for labor services;
5. remuneration income;
6. Royalty income;
7. Income from interest, dividends and bonuses;
Eight, property rental income;
9. Income from property transfer;
X. contingent income;
Eleven, other income determined by the financial department of the State Council.
Article 3 The tax rate of individual income tax:
1. Income from wages and salaries is subject to the progressive tax rate of 5% to 45% (the tax rate table is attached).
Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached).
3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable.
4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council.
5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.
Article 4 The following incomes shall be exempted from individual income tax:
1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;
2. Interest on treasury bonds and financial bonds issued by the state;
3. Subsidies and allowances issued in accordance with the unified provisions of the state;
Four, welfare funds, pensions and relief funds;
5. Insurance compensation;
Six, military demobilized fees, demobilization fees;
Seven, in accordance with the unified provisions of the state to cadres and workers resettlement fees, retirement fees, retirement wages, retirement wages, retirement allowance;
Income of diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to the relevant laws of China;
Nine, China municipal government to participate in the international conventions and agreements stipulated in the tax-free income;
Ten, approved by the finance department of the State Council tax-free income.
Article 5 Under any of the following circumstances, individual income tax may be reduced upon approval:
1. The income of the disabled, the elderly and the martyrs;
Two, due to serious natural disasters caused heavy losses;
Three, other tax reduction measures approved by the finance department of the State Council.
Article 6 Calculation of taxable income:
1. For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 800 yuan.
Two, the income from the production and operation of individual industrial and commercial households, with the total income of each tax year, after deducting costs, expenses and losses, is the taxable income.
Three, enterprises and institutions contracted and leased business income, with the total income of each tax year, after deducting the necessary expenses, the balance of taxable income.
Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, minus 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
Five, the income from the transfer of property, the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses is the taxable income.
Six, interest, dividends, bonus income, accidental income and other income, for each taxable income.
Individual donations to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council.
For taxpayers who have no domicile in China but get income from wages and salaries, and taxpayers who have domicile in China but get income from wages and salaries outside China, additional deductions can be determined according to their average income level, living standard and exchange rate changes. The applicable scope and standard of additional deduction shall be stipulated by the State Council.
Article 7 Individual income tax paid by taxpayers abroad may be deducted from the taxable amount of income obtained from outside China. However, the deduction shall not exceed the taxable amount calculated by the taxpayer's overseas income in accordance with the provisions of this Law.
Article 8 Individual income tax takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent. If there is no withholding agent for income from wages and salaries obtained from more than two places, the taxpayer shall declare and pay taxes on his own.
Article 9 The monthly tax withheld by withholding agents and the monthly tax payable by taxpayers shall be turned over to the state treasury within seven days of the following month, and a tax return shall be submitted to the tax authorities.
Taxes payable on wages and salaries shall be levied on a monthly basis, and shall be turned over to the state treasury by withholding agents or taxpayers within seven days of the following month, and tax returns shall be submitted to the tax authorities. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. Specific measures shall be formulated by the State Council.
The tax payable on the income from the production and operation of individual industrial and commercial households shall be calculated on an annual basis and paid in advance on a monthly basis. Taxpayers should pay taxes in advance within the seventh day of the following month, and make final settlement within three months after the end of the year, and overpay and underpay.
The tax payable on the income from contracted operation and leased operation of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it into the state treasury within 30 days after the end of the year and submit a tax return to the tax authorities. Taxpayers who obtain the income from contracted operation and lease operation by stages within one year shall pay in advance within seven days after each income, and make final settlement within three months after the end of the year, and refund more and make up less.
Taxpayers who obtain income from outside China shall, within 30 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities.
Article 10 The income shall be calculated in RMB. If the income is in foreign currency, it shall be converted into RMB according to the foreign exchange rate stipulated by the State Administration of Foreign Exchange.
Article 11 A handling fee of 2% shall be paid to the withholding agent according to the tax withheld.
Article 12 The time and method for collecting individual income tax on interest income from savings deposits shall be formulated by the State Council.
Thirteenth individual income tax collection and management, in accordance with the provisions of the "People's Republic of China (PRC) tax collection and management law".
Article 14 the State Council shall formulate implementation regulations in accordance with this Law.
Article 15 This Law shall come into force as of the date of promulgation.
Personal income tax rate table 1 (applicable to income from wages and salaries)
Monthly taxable income tax rate (%)
1 No more than 5 in 500 yuan.
2 The part that exceeds 500 yuan to 2000 yuan is 10.
3 2,000 yuan to 5,000 yuan 15
4 the part exceeding 5,000 yuan to 20,000 yuan 20
5 the part exceeding 20,000 yuan to 40,000 yuan 25
6 More than 40,000 yuan to 60,000 yuan 30
7. More than 60,000 yuan to 80,000 yuan 35
8 The part exceeding 80,000 yuan is100,000 yuan 40
9 the part exceeding 100000 yuan 45
(Note: The monthly taxable income mentioned in this table refers to the monthly income after deducting expenses of 800 yuan or the balance after deducting expenses according to the provisions of Article 6 of this Law. )
Personal income tax rate table 2 (income from production and operation of individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions)
Annual taxable income tax rate (%)
1 5 does not exceed 5000 yuan.
2. The part exceeding 5000 yuan to 10000 yuan is 10.
3 10000 yuan to more than 30000 yuan 20
4 the part exceeding 30,000 yuan to 50,000 yuan 30
5. Part exceeding 50,000 yuan 35
(Note: The annual taxable income mentioned in this table refers to the balance of the total income in each tax year after deducting costs, expenses and losses in accordance with the provisions of Article 6 of this Law. )
Tell me about the NPC Standing Committee's decision to amend the individual income tax law.
(1adopted at the 11th meeting of the Ninth NPC Standing Committee on August 30th, 999, promulgated by Decree No.22 of the President of the People's Republic of China).
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The 11th meeting of the NPC Standing Committee of the Ninth National People's Congress decided to make the following amendments to the Individual Income Tax Law of People's Republic of China (PRC):
First, delete the "savings deposit interest" in the second paragraph of Article 4.
2. One article is added as Article 12: "The time and method for levying individual income tax on interest income from savings deposits shall be formulated by the State Council."
In addition, according to this decision, the order of some articles is adjusted accordingly.
This decision shall come into force as of the date of promulgation.
The Individual Income Tax Law of People's Republic of China (PRC) is revised and re-promulgated according to this decision.