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Detailed Rules for the Implementation of the Individual Income Tax Law of the People's Republic of China (2005 Revision)
(Promulgated according to the order No.142 of the State Council of the P.R.C. on January 28, 1994 and became effective on the same day and amended in accordance with the Decision of the State Council on Amending the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China on December 19, 2005)
| | 中華人民共和國個人所得稅法實施條例
（1994年1月28日中華人民共和國國務院令第142號發布 根據2005年12月19日《國務院關于修改〈中華人民共和國個人所得稅法實施條例〉的決定》修訂）
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Article 1 The rules are formulated in accordance with the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the "Tax Law"). (Pls refer to CEN No.50 of Dec.27, 1993 for the Tax Law)
| | 第一條 根據《中華人民共和國個人所得稅法》（以下簡稱稅法）的規定，制定本條例。
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Article 2 Individuals who reside in the territory of China mentioned in Section 1 of Article 1 of the Tax Law mean individuals who have habitually resided in China because of household registration, family or economic involvements.
| | 第二條 稅法第一條第一款所說的在中國境內有住所的個人，是指因戶籍、家庭、經濟利益關系而在中國境內習慣性居住的個人。
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Article 3 Individuals who stay in China for a full year mentioned in Section 1 of Article 1 of the Tax Law mean individuals who have stayed in China for 365 days in a tax year. Days for temporary leaves from Chinese territory shall be included in the calculation of the total days.
The temporary leaves from the territory of China mentioned above mean one time leave of not exceeding 30 days or multiple leaves of not exceeding of a total of 90 days from the territory of China within a tax year.
| | 第三條 稅法第一條第一款所說的在境內居住滿一年，是指在一個納稅年度中在中國境內居住365日。臨時離境的，不扣減日數。
前款所說的臨時離境，是指在一個納稅年度中一次不超過30日或者多次累計不超過90日的離境。
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Article 4 Income derived from within the territory of China mentioned in Section 1 and 2 of Article 1 of the Tax Law means income derived from sources within the territory of China; income derived outside China means income derived from sources outside the territory of China.
| | 第四條 稅法第一條第一款、第二款所說的從中國境內取得的所得，是指來源于中國境內的所得；所說的從中國境外取得的所得，是指來源于中國境外的所得。
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Article 5 The following categories of income, regardless whether or not payments be made within China, shall be considered income derived from sources within the territory of China:
| | 第五條 下列所得，不論支付地點是否在中國境內，均為來源于中國境內的所得：
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(1) Income derived from on job, employed or contracted labor service performed within the territory of China;
| | （一）因任職、受雇、履約等而在中國境內提供勞務取得的所得；
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(2) Income derived from leasing of property to others for use within the territory of China;
| | （二）將財產出租給承租人在中國境內使用而取得的所得；
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(3) Income derived from transfer of buildings, land use rights or other property within the territory of China;
| | （三）轉讓中國境內的建築物、土地使用權等財產或者在中國境內轉讓其他財產取得的所得；
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(4) Income derived from granting of various franchises to be used within the territory of China; and
| | （四）許可各種特許權在中國境內使用而取得的所得；
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(5) Income derived from interests, dividends and extra dividends from companies, enterprises and other economic organizations or individuals within the territory of China.
| | （五）從中國境內的公司、企業以及其他經濟組織或者個人取得的利息、股息、紅利所得。
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Article 6 Individuals who have no residence in China but have stayed in China for over one year but not exceeding five years, with approval of the tax authorities, shall pay individual income tax on that part of their income derived from the companies, enterprises, other economic organizations or individuals within the territory of China; individuals who have stayed in China for more than five years shall pay individual income tax on all their income derived outside China from the sixth year.
| | 第六條 在中國境內無住所，但是居住一年以上五年以下的個人，其來源于中國境外的所得，經主管稅務機關批准，可以只就由中國境內公司、企業以及其他經濟組織或者個人支付的部分繳納個人所得稅；居住超過五年的個人，從第六年起，應當就其來源于中國境外的全部所得繳納個人所得稅。
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Article 7 Individuals who have no residence in China but who have stayed in China continuously or accumulatively not exceeding 90 days in a tax year shall be exempted from tax on the part of their income derived within the territory of China but paid by employers outside China and the payment not coming from the latter's institutions or places within the territory of China.
| | 第七條 在中國境內無住所，但是在一個納稅年度中在中國境內連續或者累計居住不超過90日的個人，其來源于中國境內的所得，由境外雇主支付並且不由該雇主在中國境內的機構、場所負擔的部分，免予繳納個人所得稅。
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Article 8 The scope of the categories of income mentioned in Article 2 of the Tax Law is as follows:
| | 第八條 稅法第二條所說的各項個人所得的範圍：
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(1) Income derived from wages and salaries means income from wages, salaries, awards, year-end extra dividends, labor dividends, allowances, subsidies and other remunerations from their job or other income related with their employment;
| | （一）工資、薪金所得，是指個人因任職或者受雇而取得的工資、薪金、獎金、年終加薪、勞動分紅、津貼、補貼以及與任職或者受雇有關的其他所得。
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(2) Income derived from production and business operations by individual households engaging in industry and commerce means:
| | （二）個體工商戶的生產、經營所得，是指：
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1. Income derived from production and business operations by individual households engaging in manufacturing, handicraft, construction, communications and transportation, commerce, catering, service, repair and other industries;
| | 1.個體工商戶從事工業、手工業、建築業、交通運輸業、商業、飲食業、服務業、修理業以及其他行業生產、經營取得的所得；
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2. Income derived by individual from running school, medical service, consultation and other paid services upon approval or license granted by related government departments;
| | 2.個人經政府有關部門批准，取得執照，從事辦學、醫療、咨詢以及其他有償服務活動取得的所得；
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3. Income derived from production and business operations by other individuals; and
| | 3.其他個人從事個體工商業生產、經營取得的所得；
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4. Other taxable income related with production and business operations obtained by individual households engaging in industry and commerce and individuals mentioned above.
| | 4.上述個體工商戶和個人取得的與生產、經營有關的各項應納稅所得。
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(3) Income derived from contracting or leasing operations of enterprises and institutions means income obtained by individuals from operations of contracting, leasing, subcontracting and transfer of leasing rights, including the monthly or individual payments of wage and salary nature.
| | （三）對企事業單位的承包經營、承租經營所得，是指個人承包經營、承租經營以及轉包、轉租取得的所得，包括個人按月或者按次取得的工資、薪金性質的所得。
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(4) Income derived from labor services means income derived from designing, decoration, installation, drafting, chemical examination, testing, medical practice, law practice, accounting, consulting, lecturing, news reporting, broadcasting, translating, proof-reading, calligraphy and painting, sculpture, films, audio and video recording, performing, advertisement, exhibition, technical service, go-between service, brokerage, commissioned service and other labor services.
| | （四）勞務報酬所得，是指個人從事設計、裝潢、安裝、制圖、化驗、測試、醫療、法律、會計、咨詢、講學、新聞、廣播、翻譯、審稿、書畫、雕刻、影視、錄音、錄像、演出、表演、廣告、展覽、技術服務、介紹服務、經紀服務、代辦服務以及其他勞務取得的所得。
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(5) Income derived from remuneration to authors means income derived from written works of individuals after published in books, newspapers or journals.
| | （五）稿酬所得，是指個人因其作品以圖書、報刊形式出版、發表而取得的所得。
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(6) Income derived from royalties means income derived from providing and assigning patent rights, copyrights, rights to use proprietary technology and other rights; income from providing copyrights excludes remuneration to authors.
| | （六）特許權使用費所得，是指個人提供專利權、商標權、著作權、非專利技術以及其他特許權的使用權取得的所得；提供著作權的使用權取得的所得，不包括稿酬所得。
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(7) Income derived from interests, dividends and extra dividends means income derived from interests, dividends and extra dividends from the ownership of bonds and stocks.
| | （七）利息、股息、紅利所得，是指個人擁有債權、股權而取得的利息、股息、紅利所得。
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(8) Income derived from leasing of property means income derived by individuals from leasing of their buildings, land use rights, machinery and equipment, motor vehicles and ships and other property.
| | （八）財產租賃所得，是指個人出租建築物、土地使用權、機器設備、車船以及其他財產取得的所得。
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(9) Income derived from transfer of property means income derived by individuals from transfer of securities, stocks, buildings, land use rights, machinery and equipment, motor vehicles and ships and other property.
| | （九）財產轉讓所得，是指個人轉讓有價證券、股權、建築物、土地使用權、機器設備、車船以及其他財產取得的所得。
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(10) Chance income means income derived by individuals from rewards, winning prize in lotteries and other windfalls.
When it is difficult to define the category of taxable individual income, the tax authorities shall make the determination.
| | （十）偶然所得，是指個人得獎、中獎、中彩以及其他偶然性質的所得。
個人取得的所得，難以界定應納稅所得項目的，由主管稅務機關確定。
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Article 9 The procedures for levy of individual income tax on gains from transfer of stocks shall be formulated separately by the Ministry of Finance and implemented after approval of the State Council.
| | 第九條 對股票轉讓所得征收個人所得稅的辦法，由財政部另行制定，報國務院批准施行。
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Article 10 Taxable individual income includes income in cash, in kind and in securities. For income in kind, the taxable income shall be calculated on the price provided by certificates; when there is no certificate for income in kind or the price provided by certificates is obviously over low, the taxable income shall be determined based on the local market price checked and ratified by the tax authorities. For income in securities, the taxable income shall be checked and ratified by the tax authorities based on the par value and the market price.
| | 第十條 個人取得的應納稅所得，包括現金、實物和有價證券。所得為實物的，應當按照取得的憑證上所注明的價格計算應納稅所得額；無憑證的實物或者憑證上所注明的價格明顯偏低的，由主管稅務機關參照當地的市場價格核定應納稅所得額。所得為有價證券的，由主管稅務機關根據票面價格和市場價格核定應納稅所得額。
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Article 11 An extremely high single payment for labor services means income derived by individuals from labor services with taxable remuneration exceeding RMB20,000 in a single payment.
That part of income exceeding RMB20,000 but not exceeding RMB50, 000 shall be levied an additional tax equal to 50% of the paid tax stipulated by the Tax Law; and the part exceeding RMB50,000 shall be levied an addition tax equal to 100% of the paid tax stipulated by the Tax Law.
| | 第十一條 稅法第三條第四項所說的勞務報酬所得一次收入畸高，是指個人一次取得勞務報酬，其應納稅所得額超過20000元。
對前款應納稅所得額超過20000元至50000元的部分，依照稅法規定計算應納稅額後再按照應納稅額加征五成；超過50000元的部分，加征十成。
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Article 12 Interests derived from State treasury bonds issued by the State mentioned in Paragraph 2 of Article 4 of the Tax Law mean income derived by individuals from interests of the State treasury bonds issued by the Ministry of Finance of the People's Republic of China; interests derived from financial bonds issued by the State mean income derived by individuals from interests of financial bonds issued upon approval of the State Council.
| | 第十二條 稅法第四條第二項所說的國債利息，是指個人持有中華人民共和國財政部發行的債券而取得的利息所得；所說的國家發行的金融債券利息，是指個人持有經國務院批准發行的金融債券而取得的利息所得。
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Article 13 The “subsidies and allowances granted in accordance with the unified stipulations of the state” as mentioned in Item 3 of Article 4 of the Individual Income Tax Law refers to special government allowances, allowances for academicians, allowances for senior academicians that are granted in accordance with the provisions of the State Council, and other subsidies and allowances that are exempt from individual income tax as prescribed by the State Council..
．．．．．． | | 第十三條 稅法第四條第三項所說的按照國家統一規定發給的補貼、津貼，是指按照國務院規定發給的政府特殊津貼、院士津貼、資深院士津貼，以及國務院規定免納個人所得稅的其他補貼、津貼。
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