Article 1 These Regulations are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Tax Law).

Article 2 The term "individuals with domicile in China" as mentioned in the first paragraph of Article 1 of the Tax Law refers to individuals who habitually reside in China for reasons such as household registration, family and economic interests.

Article 3 The term "having lived in China for one year" as mentioned in the first paragraph of Article 1 of the Tax Law means having lived in China for 365 days in a tax year. If you leave the country temporarily, the number of days will not be deducted.

The term "temporary departure" as mentioned in the preceding paragraph refers to departure within 30 days at a time or 90 days in a tax year.

Article 4 The income in China mentioned in the first and second paragraphs of Article 1 of the Tax Law refers to the income derived from China; Income from outside China refers to income from outside China.

Article 5 The following income, regardless of whether the place of payment is within the territory of China, comes from the territory of China:

(1) Income from providing labor services in China due to employment, performance, etc. ;

(two) the income obtained by leasing the property to the lessee for use in China;

(three) the income from the transfer of buildings, land use rights and other property or other property in China;

(4) Income from licensing various franchises for use in China;

(5) Income from interest, dividends and bonuses obtained from companies, enterprises and other economic organizations or individuals within the territory of China.

Article 6 Individuals who have no domicile in China but have lived in 1 year but less than 5 years may, with the approval of the competent tax authorities, pay personal income tax only on the part paid by companies, enterprises and other economic organizations or individuals in China; Individuals who have lived for more than five years shall pay individual income tax on all their income derived from outside China from the sixth year.

Article 7 Individuals who have no domicile in China but have lived in China for not more than 90 consecutive days in a tax year shall be exempted from personal income tax if their income originating in China is paid by overseas employers and borne by their institutions and places in China.

Article 8 The scope of personal income mentioned in Article 2 of the Tax Law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(two) the income from the production and operation of individual industrial and commercial households refers to:

1. Income from production and operation of individual industrial and commercial households in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries;

2. Income obtained by individuals who have obtained licenses and engaged in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments;

3 other individuals engaged in individual industrial and commercial production and operation income;

4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.

(3) Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis.

(4) Income from remuneration for labor services refers to income obtained by individuals from activities such as design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(5) Income from royalties refers to income obtained by individuals from publishing their works in books, newspapers and periodicals.

(6) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(7) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights.

(8) Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property.

(9) Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property.

(10) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.

If it is difficult to define taxable income items for income obtained by individuals, it shall be determined by the competent tax authorities.

Article 9 Measures for levying individual income tax on the income from stock transfer shall be separately formulated by the financial department of the State Council and submitted to the State Council for approval and implementation.

Article 10 The forms of personal income include cash, physical objects, securities and other forms of economic benefits. If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate; If the physical object without vouchers or the price indicated on vouchers is obviously low, the taxable income shall be verified with reference to the market price. If the income is securities, the taxable income shall be verified according to the par price and market price. If the income is other forms of economic benefits, the taxable income should be verified with reference to the market price.

Article 11 The term "abnormally high one-time income from labor remuneration" as mentioned in Item 4 of Article 3 of the Tax Law means that individuals receive labor remuneration at one time, and their taxable income exceeds 20,000 yuan.

If the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%.

Article 12 The debt interest mentioned in Item 2 of Article 4 of the Tax Law refers to the interest earned by individuals holding bonds issued by People's Republic of China (PRC) and the Ministry of Finance; Interest on financial bonds issued by the state refers to the interest earned by individuals holding financial bonds issued with the approval of the State Council.

Article 13 Subsidies and allowances paid in accordance with the unified regulations of the state mentioned in Item 3 of Article 4 of the Tax Law refer to special government allowances, academician allowances and senior academician allowances paid in accordance with the regulations of the State Council, and other subsidies and allowances exempted from individual income tax as stipulated by the State Council.

Article 14 The welfare funds mentioned in Item 4 of Article 4 of the Tax Law refer to the living allowance paid to individuals by enterprises, institutions, state organs and social organizations from the retained welfare funds or trade union funds in accordance with relevant state regulations; Relief funds refer to subsidies granted by civil affairs departments of people's governments at all levels to individuals with difficulties in life.

Article 15 The income of diplomatic representatives in China, consular officials and other embassies and consulates in China personnel who should be exempted from tax according to the laws of China mentioned in Item 8 of Article 4 of the Tax Law refers to the income exempted from tax according to the Regulations on Diplomatic Privileges and Immunities of People's Republic of China (PRC) and the Regulations on Consular Privileges and Immunities of People's Republic of China (PRC).

Article 16 The reduction or exemption of individual income tax mentioned in Article 5 of the Tax Law shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Article 17 The cost mentioned in Item 2, Paragraph 1, Article 6 of the Tax Law refers to the direct expenses incurred by taxpayers in production and operation, the indirect expenses included in the distribution cost, and the sales expenses, management expenses and financial expenses; The losses mentioned refer to the non-operating expenses incurred by taxpayers in the process of production and operation.

If taxpayers engaged in production and business operations cannot provide complete and accurate tax payment information and cannot correctly calculate the taxable income, the competent tax authorities shall verify their taxable income.

Article 18 The total income of each tax year mentioned in Item (3) of Paragraph 1 of Article 6 of the Tax Law refers to the operating profits and income of the nature of wages and salaries shared by taxpayers in accordance with the provisions of contracting and leasing business contracts; The deduction of necessary expenses refers to the deduction of 2000 yuan per month.

Article 19 The original value of property mentioned in Item 5 of Paragraph 1 of Article 6 of the Tax Law refers to:

(1) Securities, purchase price and related expenses paid according to regulations;

(two) the construction cost or purchase price of the building and other related expenses;

(three) the right to use the land, the price of obtaining the right to use the land, the cost of land development and other related expenses;

(four) machinery and equipment, vehicles and boats, for the purchase price, transportation costs, installation costs and other related expenses;

(5) Other properties are determined with reference to the above method.

If the taxpayer cannot provide complete and accurate proof of the original value of the property and cannot correctly calculate the original value of the property, the original value of the property shall be verified by the competent tax authorities.

Article 20 The term "reasonable expenses" as mentioned in Item 5, Paragraph 1 of Article 6 of the Tax Law refers to the relevant expenses paid in accordance with regulations when selling property.

Article 21 "Every time" as mentioned in Item (4) and Item (6) of Paragraph 1 of Article 6 of the Tax Law shall be determined by the following methods:

(a) income from remuneration for labor services, which is a one-time income, shall be obtained in one lump sum; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.

(2) The term "income from royalties" refers to the income from each publication and publication.

(3) For the income from royalties, the income from a royalty shall be one time.

(four) the income from the lease of property shall be obtained within one month.

(5) For income from interest, dividends and bonuses, the income obtained when paying interest, dividends and bonuses shall be regarded as one time.

(6) Accidental income, obtained once at a time.

Article 22 Income from property transfer shall be taxed according to the balance of the income from property transfer after deducting the original value of the property and reasonable expenses.

Article 23 Where two or more individuals obtain the same income from the same project, they shall calculate and pay tax on the income obtained by each person after deducting expenses according to the provisions of the tax law.

Article 24 The term "individuals use their income for education and other public welfare undertakings" mentioned in the second paragraph of Article 6 of the Tax Law means that individuals use their income for education and other public welfare undertakings through social organizations and state organs in China, as well as for areas suffering from serious natural disasters and poverty-stricken areas.

If the donation amount does not exceed 30% of the taxable income declared by the taxpayer, it can be deducted from the taxable income.

Article 25 According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals shall be deducted from the taxable income of taxpayers.

Article 26 Income from wages and salaries obtained outside China as mentioned in the third paragraph of Article 6 of the Tax Law refers to income from wages and salaries obtained by holding posts or being employed outside China.

Article 27 The term "additional deduction of expenses" mentioned in the third paragraph of Article 6 of the Tax Law refers to the deduction of expenses in accordance with the amount stipulated in Article 29 of these regulations on the basis of deducting expenses of 2,000 yuan per month.

Article 28 The scope of application of the additional deduction of expenses mentioned in the third paragraph of Article 6 of the Tax Law refers to:

(1) Foreigners working in foreign-invested enterprises and foreign enterprises in China;

(2) Foreign experts employed by Chinese enterprises, institutions, social organizations and state organs;

(3) Individuals who have a domicile in China and work or are employed outside China to obtain wages and salaries;

(four) other personnel determined by the competent departments of finance and taxation of the State Council.

Article 29 The additional deduction standard mentioned in the third paragraph of Article 6 of the Tax Law is 2800 yuan.

Thirtieth overseas Chinese and compatriots from Hongkong, Macao and Taiwan Province shall refer to the provisions of Articles 27, 28 and 29 of these Regulations.

Thirty-first individuals who have a domicile in China or have no domicile but have lived in China for one year shall calculate the taxable amount of their income from China and abroad respectively.

Article 32 The amount of personal income tax paid abroad mentioned in Article 7 of the Tax Law refers to the tax that taxpayers should pay and have actually paid according to the laws of countries or regions whose income comes from outside China.

Article 33 The taxable amount calculated in accordance with the provisions of the Tax Law mentioned in Article 7 of the Tax Law refers to the taxable amount calculated in accordance with the expense deduction standards and applicable tax rates stipulated in the Tax Law for income obtained by taxpayers from outside China, and the income items vary from country to country or region; The sum of the taxable amount of different income items in the same country or region is the deduction limit of that country or region.

If the actual personal income tax paid by taxpayers in countries or regions outside China is lower than the deduction limit calculated in accordance with the provisions of the preceding paragraph, the difference shall be paid in China; If it exceeds the deduction limit of the country or region, the excess shall not be deducted from the tax payable in this tax year, but it may be deducted from the balance of the deduction limit of the country or region in future tax years. The maximum period of supplementary deduction shall not exceed five years.

Article 34 When applying for deduction of individual income tax paid abroad in accordance with Article 7 of the Tax Law, taxpayers shall provide the original tax payment certificate issued by overseas tax authorities.

Article 35 When withholding agents pay the tax payable to individuals, they shall withhold the tax in accordance with the provisions of the tax law, pay it to the treasury on time, and keep special records for future reference.

Payment mentioned in the preceding paragraph includes cash payment, remittance payment, transfer payment, securities, physical objects and other forms of payment.

Article 36 A taxpayer shall file a tax return with the competent tax authority in accordance with the provisions in any of the following circumstances:

(1) The annual income is 6.5438+200,000 yuan;

(2) Obtaining wages and salary income from two or more places in China;

(3) Income obtained from outside China;

(4) No withholding agent has obtained taxable income;

(5) Other circumstances stipulated by the State Council.

Taxpayers with an annual income of more than 6.5438+0.2 million yuan shall file tax returns with the competent tax authorities within 3 months after the end of the year.

Measures for the administration of taxpayers' places to file tax returns and other related matters shall be formulated by the competent tax authorities of the State Council.

Article 37 The declaration of full withholding by all employees mentioned in Article 8 of the Tax Law means that the withholding agent submits personal basic information, the amount of income paid, the specific amount and total amount of tax withheld and other relevant tax-related information to the competent tax authorities within the next month of withholding tax.

Measures for the administration of full withholding declaration shall be formulated by the competent tax authorities of the State Council.

Article 38 Taxpayers who file tax returns by themselves may deduct the tax withheld in China from the tax payable in accordance with regulations when filing tax returns.

Article 39 Where a taxpayer has two or more items of income listed in Article 2 of the Tax Law, tax payment shall be calculated separately according to the items of income. Where the income in Items 1, 2 and 3 of Article 2 of the Tax Law is obtained in two or more places in China, the income from the same project shall be calculated and taxed together.

Article 40 The specific industries mentioned in the second paragraph of Article 9 of the Tax Law refer to the extractive industry, ocean shipping industry, ocean fishing industry and other industries determined by the competent departments of finance and taxation of the State Council.

Article 41 The taxation method of annual calculation and monthly prepayment mentioned in the second paragraph of Article 9 of the Tax Law means that the tax payable by employees in specific industries listed in Article 40 of this Ordinance is paid in advance on a monthly basis, and their annual salary and salary income are summarized within 30 days from the end of the year, and then the actual tax payable is calculated on an average of 12 months, and the overpayment is insufficient.

Article 42 The taxpayer mentioned in the fourth paragraph of Article 9 of the Tax Law shall pay the tax payable to the state treasury within 30 days after the end of the year, which means that the taxpayer who obtains the income from contracted operation or lease operation at the end of the year shall pay the tax payable to the state treasury within 30 days from the date of obtaining the income.

Article 43 According to the provisions of Article 10 of the Tax Law, if the income is in foreign currency, the taxable income shall be calculated by converting it into RMB according to the central parity of RMB exchange rate on the last day of last month when the tax payment certificate is filled out. According to the provisions of the tax law, foreign currency income that has been paid in advance on a monthly basis or every time will not be converted if it is settled after the end of the year; For the overdue portion, the taxable income shall be calculated by converting the central parity of RMB exchange rate on the last day of the previous tax year into RMB.

Article 44 When paying the handling fee to the withholding agent in accordance with Article 11 of the Tax Law, the tax authorities shall fill in the monthly income refund form and send it to the withholding agent. The withholding agent shall refund the money with the income and go through the withdrawal procedures at the designated bank.

Article 45 The formats of individual income tax return, individual income tax withholding report and individual income tax payment certificate shall be uniformly formulated by the competent tax authorities of the State Council.

Article 46 The tax year mentioned in the Tax Law and these Regulations starts from 10/day and ends on February 1 day.

Article 47 Individual income tax shall be calculated and collected in accordance with the provisions of the tax law and these Regulations from the tax year of 1994.

Article 48 These Regulations shall come into force as of the date of promulgation. 1On August 8, 987, the State Council issued the Interim Provisions of the State Council, People's Republic of China (PRC) on the Reduction of Individual Income Tax on Wages and Salaries of Foreigners Working in China, which shall be abolished at the same time.