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Individual Income Tax Law of the People's Republic
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1980.09.10
NATIONAL PEOPLE'S CONGRESS
INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA
 (Adopted  at  the  Third Session of the Fifth National People's
Congress and promulgated  by  Order  No. 11 of the Chairman of the
Standing Committee of the National People's Congress on, and effective
as of September 10, 1980)
 @@  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.
 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.
 @@  Article  2.  Individual  income tax shall be paid on the
following categories of income:
(1) income from wages and salaries;
(2) income from remuneration for personal services;
(3) income from royalties;
(4) income from interest, dividends and bonuses;
(5) income from the lease of property; and
 (6)  other income specified as taxable by the Ministry of Finance
of the People's Republic of China.
@@ Article 3. Individual income tax rates:
 (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).
 (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.
 @@  Article  4.  The  following  categories of income shall be
exempted from individual income tax:
(1) awards for scientific, technological and cultural achievements;
 (2)  interest on savings deposits in the state banks and credit
cooperatives of the People's Republic of China;
(3) welfare benefits, survivors pensions and relief payments;
(4) insurance indemnities;
 (5)  military severance pay and demobilization pay for officers and
soldiers of the armed forces;
 (6) severance pay and retirement pay for cadres, staff members and
workers;
 (7)  salaries of diplomatic officials of foreign embassies and
consulates in China;
 (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
 (9)  income  exempted from tax with the approval of the Ministry of
Finance of the People's Republic of China.
 @@  Article  5.  The amount of various kinds of taxable income
shall be computed as follows:
 (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.
 (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.
 (3)  Income  from  interest, dividends, bonuses and other income
shall be taxed on the amount received in each payment.
 @@  Article 6. For individual income tax, the income earner shall
be the taxpayer,  and the paying unit shall be the withholding agent.
In case there is no withholding agent, the taxpayer shall file a
return and pay tax himself.
 @@  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.
 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.
 @@  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.
 @@  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.
 @@  Article  10.  A service fee of one percent of the amount of tax
withheld shall be paid to the withholding agents.
 @@  Article

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