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Decision of the Standing Committee of the National People's Congress to Amend the Individual Income Tax Law of the People's Republic of China (2018) Not Yet Effective

全国人大常委会关于修改《中华人民共和国个人所得税法》的决定(2018)

【CLI Code】 CLI.1.321037(EN)  Statement

  • Order of the President
  • 主席令

  • (No. 9)
  • (第九号)

  • President of the People's Republic of China: Xi Jinping
  • 中华人民共和国主席 习近平
  • August 31, 2018
  • 2018年8月31日
  • (Adopted at the 5th Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on August 31, 2018)
  • (2018年8月31日第十三届全国人民代表大会常务委员会第五次会议通过)
  • I. Article 1 is amended to read: “A resident individual is an individual who is domiciled in China or who is not domiciled in China but has stayed in the aggregate for 183 days or more of a tax year in China. A resident individual shall, in accordance with the provisions of this Law, pay individual income tax on his or her income obtained inside and outside China.
  •   一、将第一条修改为:“在中国境内有住所,或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人,为居民个人。居民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。
  • “A nonresident individual is an individual who neither is domiciled in China nor stays in China or who is not domiciled in China but has stayed in the aggregate for less than 183 days of a tax year in China. A nonresident individual shall, in accordance with the provisions of this Law, pay individual income tax on his or her income obtained inside China.
  • “在中国境内无住所又不居住,或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人,为非居民个人。非居民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。
  • “Tax year means the Gregorian calendar year that runs from January 1 to December 31.”
  • “纳税年度,自公历一月一日起至十二月三十一日止。”
  • II. Article 2 is amended to read: “Individual income tax shall be paid on the following individual income:
  •   二、将第二条修改为:“下列各项个人所得,应当缴纳个人所得税:
  • “(1) Income from wages and salaries.
  • “(一)工资、薪金所得;
  • “(2) Income from remuneration for labor services.
  • “(二)劳务报酬所得;
  • “(3) Income from author's remuneration.
  • “(三)稿酬所得;
  • “(4) Income from royalties.
  • “(四)特许权使用费所得;
  • “(5) Business income.
  • “(五)经营所得;
  • “(6) Income from interest, dividends and bonuses.
  • “(六)利息、股息、红利所得;
  • “(7) Income from the lease of property.
  • “(七)财产租赁所得;
  • “(8) Income from the conveyance of property.
  • “(八)财产转让所得;
  • “(9) Contingent income.
  • “(九)偶然所得。
  • “Resident individuals shall calculate by tax year on a consolidated basis the individual income tax, and nonresident individuals shall calculate by itemization on a monthly or transaction-by-transaction basis the individual income tax, on the income obtained as set forth in subparagraphs (1) to (4) of the preceding paragraph (hereinafter referred to as the ‘comprehensive income'). The individual income tax on the income set forth in subparagraphs (5) to (9) of the preceding paragraph obtained by a taxpayer shall be calculated respectively in accordance with the provisions of this Law.”
  • “居民个人取得前款第一项至第四项所得(以下称综合所得),按纳税年度合并计算个人所得税;非居民个人取得前款第一项至第四项所得,按月或者按次分项计算个人所得税。纳税人取得前款第五项至第九项所得,依照本法规定分别计算个人所得税。”
  • III. Article 3 is amended to read: “Individual income tax rates:
  •   三、将第三条修改为:“个人所得税的税率:
  • “(1) Progressive tax rates ranging from 3% to 45% (see the attached tax rate schedule) shall apply to comprehensive income.
  • “(一)综合所得,适用百分之三至百分之四十五的超额累进税率(税率表附后);
  • “(2) Progressive tax rates ranging from 5% to 35% (see the attached tax rate schedule) shall apply to business income.
  • “(二)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);
  • “(3) The proportional tax rate of 20% shall apply to income from interest, dividends and bonuses, income from the lease of property, income from the conveyance of property, and contingent income.”
  • “(三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为百分之二十。”
  • IV. In Article 4, “be exempt from the payment of” is replaced with “be exempt from.”
  •   四、将第四条中的“免纳”修改为“免征”。
  • In subparagraph (6), “retirement pay” is added after “demobilization pay.”
  • 在第六项中的“复员费”后增加“退役金”。
  • In subparagraph (7), “retirement wages or retirement wages for veteran cadres” is replaced with “the basic pension or the retirement pay or retirement pay for veteran cadres.”
  • 将第七项中的“退休工资、离休工资”修改为“基本养老金或者退休费、离休费”。
  • In subparagraph (8), “China” is deleted.
  • 删除第八项中的“我国”。
  • Subparagraph (10) is amended to read: “Other tax-exempt income as prescribed by the State Council.”
  • 将第十项修改为:“国务院规定的其他免税所得。”
  • One paragraph is added as paragraph 2: “The tax exemptions prescribed in subparagraph (10) of the preceding paragraph shall be filed by the State Council with the Standing Committee of the National People's Congress.”
  • 增加一款,作为第二款:“前款第十项免税规定,由国务院报全国人民代表大会常务委员会备案。”
  • V. Article 5 is amended to read: “Under any of the following circumstances, individual income tax may be reduced, the specific scope and time limit shall be prescribed by the people's government of the province, autonomous region, or municipality directly under the Central Government, and be filed with the standing committee of the people's congress at the same level:
  •   五、将第五条修改为:“有下列情形之一的,可以减征个人所得税,具体幅度和期限,由省、自治区、直辖市人民政府规定,并报同级人民代表大会常务委员会备案:
  • “(1) Income of the disabled, the elderly and childless people and the families of martyred soldiers.
  • “(一)残疾、孤老人员和烈属的所得;
  • “(2) Those who suffer heavy losses in natural disasters.
  • “(二)因自然灾害遭受重大损失的。
  • “Other tax reductions may be prescribed by the State Council but shall be filed with the Standing Committee of the National People's Congress.”
  • “国务院可以规定其他减税情形,报全国人民代表大会常务委员会备案。”
  • VI. Article 6 is amended to read: “Calculation of the amount of taxable income:
  • “(1) For the comprehensive income of a resident individual, the amount of taxable income shall be the amount of income obtained in each tax year less expenses of 60,000 yuan, special deductibles, special additional deductibles, and other deductibles determined in accordance with the law.
  • “(2) For the income from wages and salaries of a nonresident individual, the amount of taxable income shall be the amount of monthly income less expenses of 5,000 yuan. For the income from remuneration for labor services, author's remuneration, and royalties, the amount of taxable income shall be the amount of income obtained each time.
  • “(3) For business income, the amount of taxable income shall be the gross income in each tax year less costs, expenses and losses.
  • “(4) For the income from the lease of property, the amount of taxable income shall be the income less expenses of 800 yuan if the income is less than 4,000 yuan each time; and the amount of taxable income shall be the income les
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