个人所得税法中英对照法条.docx
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个人所得税法中英对照法条.docx
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个人所得税法中英对照法条
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'sCongress
DocumentNumber:
OrderNo.22ofthePresidentofthePeople'sRepublicofChina
PromulgatingDate:
08/30/1999
EffectiveDate:
08/30/1999
ValidityStatus:
Revised
RevisionHistory:
AmendedforthethirdtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe18thMeetingof theStandingCommitteeofthe10thNationalPeople'sCongressonOctober27,2005;amendedforthe fourthtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe28thMeetingof theStandingCommitteeofthe10thNationalPeople'sCongressonJune29,2007;Amendedforthe fifthtimepursuanttotheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChinaadoptedatthe31thMeetingof theStandingCommitteeofthe10thNationalPeople'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'sRepublicofChina
No.22
TheDecisionoftheStandingCommitteeoftheNationalPeople'sCongressonAmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChina,adoptedatthe11thMeetingoftheStandingCommitteeoftheNinthNationalPeople'sCongressofthePeople'sRepublicofChinaonAugust30,1999,isherebypromulgatedandshallenterintoforceasofthedateofpromulgation.
JiangZemin
PresidentofthePeople'sRepublicofChina
August30,1999
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,revisedforthefirsttimeinaccordancewiththeDecisionon AmendingtheIndividualIncomeTaxLawofthePeople'sRepublicofChina adoptedattheFourthMeetingoftheStandingCommitteeoftheEighthNationalPeople'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)
Article1 IndividualincometaxshallbepaidinaccordancewiththeprovisionsofthisLawbyindividualswho,withorwithoutdomicilesinthePeople'sRepublicofChina,haveresidedinthecountryforoneyearormoreontheirincomegainedwithinoroutsideChina.
IndividualswhohavenodomicilesanddonotresideinthePeople'sRepublicofChinaorwhohavenodomicilesbuthave residedinChinaforlessthanoneyearshallpayindividualincometaxontheirincomegainedwithinChinainaccordancewiththeprovisionsofthisLaw.
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。
Article2 Individualincometaxshallbepaidonthefollowingcategoriesofindividualincome:
(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。
Article3 Individualincometaxrates:
(1)Forincomefromwagesandsalariesinexcessofthespecifiedamounts,theprogressiveratesrangingfrom5percentto45percentshallapply(seetheappended scheduleoftaxrates).
(2)Forincomeofself-employedindustrialandcommercialhouseholdsfromproductionorbusinessoperation andincomeofenterprisesorinstitutions fromcontractedorleasedoperationthatareinexcessofthespecifiedamounts,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。
Article4 Thefollowingcategoriesofindividualincomeshallbeexemptedfromindividualincometax:
(1)awardsforachievementsinsuchfieldsasscience,education,technology,culture,publichealth,sportsandenvironmentalprotectiongrantedbypeople'sgovernmentsatorabovetheprovinciallevel,ministriesandcommissionsundertheStateCouncil,unitsoftheChinesePeople'sLiberationArmyatorabovethecorpslevelorbyforeignorinternationalorganizations;
(2)interestonnationaldebtsandfinancialdebenturesissuedbytheState;
(3)subsidiesandallowancesgivenaccordingtotheuniformregulationsoftheState;
(4)welfarebenefits,pensionsforthefamilyofthedeceasedandreliefpayments;
(5)insuranceindemnities;
(6)militaryseverancepayanddemobilizationpayforarmymen;
(7)settlementpay,severancepay,retirementpay,aswellasfull-payretirementpensionforveterancadres andtheirlivingallowances,receivedbycarders,staffandworkersaccordingtotheuniformregulationsoftheState;
(8)income,exemptedfromtaxaccordingtotheprovisionsoftherelevantlawsofChina,ofdiplomaticrepresentativesandconsularofficersandotherpersonnelofforeignembassiesandconsulatesinChina;
(9)incomeexemptedfromtaxasstipulatedintheinternationalconventionstowhichtheChineseGovernmenthasaccededorinagreementsithassigned;and
(10)incomeexemptedfromtaxwiththeapprovalofthedepartmentoffinanceundertheStateCouncil."
第四条 下列各项个人所得,免纳个人所得税:
一、省级人民政府、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。
Article5 Inanyofthefollowingcircumstances,individualincometaxmaybereduceduponapproval:
(1)incomeofthedisabled,theagedwithoutfamilies,orfamilymembersofmartyrs;
(2)sufferinggreatlossesfromseriousnaturaldisasters;or
(3)othercasesinwhichtaxreductionisapprovedbythedepartmentoffinanceundertheStateCouncil.
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。
Article6 Theamountoftaxableincomeshallbecomputedasfollows:
(1)Forincomefromwagesandsalaries,theamountoftaxableincomeshallbethepartremainingafterdeductionof800yuanforexpensesfromamonthlyincome;
(2)Forincomefromproductionorbusinessoperationgainedbyself-employedindustrialandcommercialhouseholds,theamountof taxableincomeshallbethepartremainingafterdeductionofthecosts,expensesandlosses fromthegrossincomeinataxyear;
(3)Forincomefromcontractedorleasedoperationofenterprisesorinstitutions,theamountoftaxableincomeshallbethepartremainingafterdeductionofthenecessaryexpenses fromthegrossincomeinataxyear;
(4)Forincomefromremunerationforpersonalservices,author'sremuneration,royaltiesandleaseofproperty,theamountoftaxableincomeshallbethepartremainingafterdeductionof800yuanforexpensesfromtheamountreceivedinasinglepaymentnotexceeding4,000yuan;orafterdeductionof20percentfromtheamountforasinglepaymentof4,000yuanormore;
(5)Forincomefromthetransferofproperty,theamountoftaxableincomeshallbethepartremaining afterdeductionoftheoriginalvalu
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