中华人民共和国个人所得税法2011(中英文)Individual Income Tax Law of the PRC 2011
烟台大学法学院
法律硕士张川方
中华人民共和国个人所得税法(中英文)
中华人民共和国个人所得税法 Individual Income Tax Law of the People's Republic of China
（1980年9月10日第五届全国人民代表大会第三次会议通过 (Adopted at the Third Meeting of the Fifth National People’s Congress on September 10th, 1980
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
Revised for the first time according to the Decision on the Amendment of the Individual Income Tax Law of the PRC of the Fourth Meeting of the Standing Committee of the Eighth National People’s Congress on October 31st,1993
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
Revised for the second time according to the Decision on the Amendment of the Individual Income Tax Law of the PRC of the Eleventh Meeting of the Standing Committee of the Ninth National People’s Congress on August 30th, 1999
根据2005年10月27日第十届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第三次修正
Revised for the third time according to the Decision on the Amendment of the Individual Income Tax Law of the PRC of the Eighteenth Meeting of the Standing Committee of the Tenth National People’s Congress on October 27th, 2005
根据2007年6月29日第十届全国人民代表大会常务委员会第二十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第四次修正
Revised for the fourth time according to the Decision on the Amendment of the Individual Income Tax Law of the PRC of the 28th Meeting of the Standing Committee of the Tenth National People’s Congress on June 29th, 2007
根据2007年12月29日第十届全国人民代表大会常务委员会第三十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第五次修正
Revised for the fifth time according to the Decision on the Amendment of the Individual Income Tax Law of the PRC of the 31st Meeting of the Standing Committee of the Tenth National People’s Congress on December 29th, 2007
根据2011年6月30日第十一届全国人民代表大会常务委员会第二十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第六次修正）
Revised for the sixth time according to the Decision on the Amendment of the Individual Income Tax Law of the PRC of the 21st Meeting of the Standing Committee of the Eleventh National People’s Congress on June 30th, 2011
第一条Article 1
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。
(1) Individual income tax shall be levied in accordance with the provisions of this Law by individuals who have domicile(有住所的个人) in China, or though without domicile but have resided for one year or more in China on their income derived from(取得) sources within and outside China.
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。
(2) Individuals who are neither domiciled nor resident(无住所又不居住)in China, or who are not domiciled and reside for less than one year in China, shall pay individual income tax in accordance with this Law on income derived from sources within China. 2012-8-27 15:54:45
第二条Article 2
下列各项个人所得，应纳个人所得税：Individual income tax shall be levied on the following
categories(下列各项) of individual income:
一、工资、薪金所得；(1) income from wages and salaries;
二、个体工商户的生产、经营所得；(2) income from production or business operation of
individual industrial and commercial households(个体工
商户);
三、对企事业单位的承包经营、承租经营所得；
(3) income from contracted or leased operation(承包、承租经营) of enterprises or institutions;
四、劳务报酬所得；(4) income from remuneration for personal service(劳
务报酬);
五、稿酬所得；(5) income from author's remuneration(稿酬);
六、特许权使用费所得；(6) income from royalties(特许权使用费);
七、利息、股息、红利所得；(7) income from interest, dividends(股息) and bonuses;
八、财产租赁所得；(8) income from lease of property(财产租赁);
九、财产转让所得；(9) income from transfer of property;
十、偶然所得；(10) contingent income(偶然所得); and
十一、经国务院财政部门确定征税的其他所得。
(11) other income specified as taxable(确定征税的)by the finance department of the State Council.
第三条Article 3
个人所得税的税率：Individual income tax rates:
一、工资、薪金所得，适用超额累进税率，税率为百分之三至百分之四十五（税率表附后）。
(1) income from wages and salaries shall be taxed at progressive rates(累进税率) ranging from 5% to 45% (see the appended(附后的) tax rate schedule).
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）。
(2) income from production and business operation of individual industrial and commercial households and income from contracted or leased operation of enterprises or institutions shall be taxed at progressive rates ranging from 5% to 35% (see the appended tax rate schedule).
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。
(3) income from author's remuneration shall be taxed at a flat rate(比例税率) of 20%, and the amount of tax payable(应纳税额) shall be reduced by 30%.
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。
(4) income from remuneration for personal service shall be taxed at a flat rate of 20%; where a specific payment of income from remuneration for personal service is excessively high(畸高的), additional tax can be levied(实行加成征收)at a rate to be specifically determined by the State Council.
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。
(5) income from royalties, interest, dividends, bonuses, lease of property and transfer of property, as well as(以及) contingent income and other income shall be taxed at a flat rate of 20%.
第四条Article 4
下列各项个人所得，免纳个人所得税：The following categories of income shall be exempted
from (免纳) individual income tax:
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；
(1) awards(奖金) for achievements in science, education, technology, culture, health, physical culture and environmental protection granted by the provincial people's governments, ministries and commissions under the State Council, the People's Liberation Army units at and above the army level(军级以上)and by foreign or international organizations;
二、国债和国家发行的金融债券利息；(2) interest on national debt(国债) and other financial
debentures(金融债券) issued by the state;
三、按照国家统一规定发给的补贴、津贴；
(3) subsidies and allowances received under the state uniform provisions(国家统一规定);
四、福利费、抚恤金、救济金；(4) welfare benefits(福利费), survivor pensions(抚恤
金)and relief payments(救济金);
五、保险赔款；(5) insurance indemnities(保险赔款);
六、军人的转业费、复员费；(6) military severance pay(转业费) and demobilization
pay(复员费) received by members of the armed forces(陆
海空三军);
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；
(7) settlement pay(安家费), severance pay(退职费), retirement wage(离退休工资) and retirement living allowances received by cadres and workers(干部、职工) under the state uniform provisions;
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；
(8) income derived by the diplomatic agents and consular officers(外交代表、领事官员) and other personnel who work in foreign embassies or consulates in China(驻华外国使领馆) and are exempt from tax according to the relevant provisions of the laws of China;
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；
(9) income exempt from tax as stipulated in the international conventions(国际公约) to which the Chinese Government is a party and in agreements it has entered into(签订); and
十、经国务院财政部门批准免税的所得。
(10) income exempt from tax(免税所得)with the approval of the finance department of the State Council.
第五条Article 5
有下列情形之一的，经批准可以减征个人所得税：
In any of the following circumstances, individual income tax may be reduced upon approval:
一、残疾、孤老人员和烈属的所得； (1) income of the disabled, the unsupported and
aged(孤老人员), or the family members of a martyr(烈属);
二、因严重自然灾害造成重大损失的；(2) the taxpayer suffers major losses(遭受重大损失)
caused by serious natural disasters;
三、其他经国务院财政部门批准减税的。
(3) other circumstancs in which reduction is approved by the finance department of the State Council.
第六条Article 6
应纳税所得额的计算：(1) The amount of taxable income(应纳税所得)shall be
computed as follows:
一、工资、薪金所得，以每月收入额减除费用三千五百元后的余额，为应纳税所得额。
(a) for income from wages and salaries, a monthly deduction of 3,500 yuan shall be allowed for expenses and that part in excess(余额) of 3,500 yuan shall be the taxable income;
二、个体工商户的生产、经营所得，以每一纳税年度的收入总额减除成本、费用以及损失后的余额，为应纳税所得额。
(b) for income from production or business operation of individual industrial and commercial households, the taxable income shall be the remaining amount (余额) from the gross income(收入总额)in each tax year(每一纳税年度)after the costs, expenses and losses have been deducted;
三、对企事业单位的承包经营、承租经营所得，以每一纳税年度的收入总额，减除必要费用后的余额，为应纳税所得额。
(c) for income from contracted or leased operation of enterprises or institutions, the taxable income shall be the amount remaining from the gross income in a tax year after the deduction of necessary expenses(减除必要费用后);
四、劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得，每次收入不超过四千元的，减除费用八百元；四千元以上的，减除百分之二十的费用，其余额为应纳税所得额。
(d) for income from remuneration for personal service, author's remuneration, royalties and lease of property, a deduction of 800 yuan shall be allowed for expenses for a single payment of income less than 4000 yuan; for a single payment of 4000 yuan or more, a deduction of 20% shall be allowed for expenses; the remaining amount after the deduction shall be the taxable income;
五、财产转让所得，以转让财产的收入额减除财产原值和合理费用后的余额，为应纳税所得额。
(e) for income from transfer of property, the taxable income shall be the amount remaining from the gross transfer income(转让收入)after deducting the original value of the property and reasonable expenses;
六、利息、股息、红利所得，偶然所得和其他所得，以每次收入额为应纳税所得额。
(f) for interest, dividends, bonuses, contingent income and other income, the taxable income shall be the full amount received in each payment(每次收入额).
个人将其所得对教育事业和其他公益事业捐赠的部分，按照国务院有关规定从应纳税所得中扣除。
(2) The part of individual income donated to educational and other public welfare undertakings(公益事业)shall be deducted from the taxable income in accordance with the relevant regulations formulated by the State Council.
对在中国境内无住所而在中国境内取得工资、薪金所得的纳税义务人和在中国境内有住所而在中国境外取得工资、薪金所得的纳税义务人，可以根据其平均收入
(3) If a tax payer has no domicile in China but derives wages and salaries from sources within China, or has domicile in China but derives wages and salaries from sources outside China, the additional deduction for
水平、生活水平以及汇率变化情况确定附加减除费用，附加减除费用适用的范围和标准由国务院规定。expenses(附加减除费用) shall be allowed on the basis of the average income level, living standard and the changes of exchange rates(汇率变化情况); the scope of application and standard of the additional deduction for expenses shall be regulated by the State Council.
第七条Article 7
纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
Income tax paid to foreign tax authorities by a taxpayer on income derived from sources outside China shall be allowed as credit against(被扣除) the amount of taxable income. However, the creditable amount(扣除额) shall not exceed the amount of taxable income calculated under this Law in respect of the income derived from sources outside China.
第八条Article 8
个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。个人所得超过国务院规定数额的，在两处以上取得工资、薪金所得或者没有扣缴义务人的，以及具有国务院规定的其他情形的，纳税义务人应当按照国家规定办理纳税申报。扣缴义务人应当按照国家规定办理全员全额扣缴申报。
For individual income tax, the income earner(所得人) shall be the taxpaye r(纳税义务人) and the paying unit or individual shall be the withholding agent(扣缴义务人). Where the individual income of a taxpayer exceeds the amount as specified by the State Council, or a taxpayer receives wages or salaries from two or more payers, or a taxpayer has no withholding agent or has other circumstances specified by the State Council, the taxpayer shall file his tax returns(办理纳税申报) in accordance with the state regulations. The withholding agent shall go through declarations(办理申报) of withholdings in full for all taxpayers(全员全额扣缴) in accordance with the state regulations.
第九条Article 9
扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月十五日内缴入国库，并向税务机关报送纳税申报表。
(1) The tax withheld by the withholding agent on monthly basis and the tax paid by the self-reporting taxpayer(自行申报纳税人), shall be paid to the state treasury within the first fifteen days of the following month together with the tax returns(纳税申报表) filed with the tax authorities(税务机关).
工资、薪金所得应纳的税款，按月计征，由扣缴义务人或者纳税义务人在次月十五日内缴入国库，并向税务机关报送纳税申报表。特定行业的工资、薪金所得应纳的税款，可以实行按年计算、分月预缴的方式计征，具体办法由国务院规定。
(2) For income from wages and salaries, the tax shall be levied on monthly basis. The tax shall be withheld by the withholding agent or paid by the self-reporting taxpayer to the state treasury within the first 15 days of the following month together with the tax returns filed with the tax authorities. For income from wages and salaries in specified industries(特定行业), the tax may be computed on annual basis and paid in advance in monthly installments(分月预缴), and the specific measures shall be
regulated by the State Council.
个体工商户的生产、经营所得应纳的税款，按年计算，分月预缴，由纳税义务人在次月十五日内预缴，年度终了后三个月内汇算清缴，多退少补。
(3) For income from production or business operation of individual industrial and commercial households, the tax payable(应纳的税款) shall be computed on annual basis and paid in advance in monthly installments. Such payments shall be made within the first15 days of the following month and the final settlement shall be made within three months after the end of each tax year(税收年度终了),with the excess payment refunded and deficiency repaid(多退少补).
对企事业单位的承包经营、承租经营所得应纳的税款，按年计算，由纳税义务人在年度终了后三十日内缴入国库，并向税务机关报送纳税申报表。纳税义务人在一年内分次取得承包经营、承租经营所得的，应当在取得每次所得后的十五日内预缴，年度终了后三个月内汇算清缴，多退少补。
(4) For income from contracted or leased operation of enterprises and institutions, the tax payable shall be computed on annual basis and paid to the state treasury within thirty days after the end of each tax year, together with the tax returns filed with the tax authorities. For a taxpayer receiving income from contracted or leased operation in installments within one year(一年内分次取得), the tax payable shall be paid in advance within 15 days after each installment, and the final settlement(汇算清缴) shall be made within three months after the end of each tax year with the excess payment refunded and deficiency repaid.
从中国境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。
(5) For taxpayers who derive income from outside China, the tax payable shall be paid to the state treasury within thirty days after the end of each tax year, together with the tax returns filed with the tax authorities.
第十条Article 10
各项所得的计算，以人民币为单位。所得为外国货币的，按照国家外汇管理机关规定的外汇牌价折合成人民币缴纳税款。
All categories of income shall be computed in Renminbi (RMB). Income in foreign currency shall be converted into(折合成)Renminbi for tax purposes according to the foreign exchange rate s(外汇牌价) quoted by the state foreign exchange control authority.
第十一条Article 11
对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
A handling fee(手续费) of 2% of the amount of tax withheld shall be paid to the withholding agent.
第十二条Article 12
对储蓄存款利息所得开征、减征、停征个人所得税及其具体办法，由国务院规定。
The decision on the levy, deduction or stop of individual income tax of interest for savings deposit(储蓄存款)shall be made, and the specific measures therefor shall be formulated, by the State Council.
第十三条Article 13
个人所得税的征收管理，依照《中华人民共和国税收征收管理法》的规定执行。
The collection administration(征收管理)of the individual income tax shall be proceeded in accordance with the Law of the People's Republic of China on Administration of Tax Collection(税收征收).
第十四条Article 14
国务院根据本法制定实施条例。The ordinance for implementation(实施条例)shall be
formulated by the State Council in accordance with this
Law.
第十五条Article 15
本法自公布之日起施行。This Law shall come into force on the day of its
promulgation.
附件1：个人所得税税率表一
（工资、薪金所得适用）
级
数
全月应纳税所得额税率（%）
1不超过1500元的3
2超过1500元至4500元的部分 10
3超过4500元至9000元的部分 20
4超过9000元至35000元的部分 25
5超过35000元至55000元的部分 30
6超过55000元至80000元的部分 35
7超过80000元的部分45
（注：本表所称全月应纳税所得额是指依照本法第六条的规定，以每月收入额减除费用三千五百元以及附加减除费用后的余额。）
SCHEDULE 1 OF INDIVIDUAL INCOME TAX RATES
(Applicable to income from Wages and Salaries)
------------------------------------------------------------------------
Grade | Monthly Taxable Income |Tax Rate (%) |
1 |Income of 500 yuan or less | 3 |
2 |That part of income in excess of 800 to 2000 yuan | 10 |
3 |That part of income in excess of 2000 to 5000 yuan | 20 |
4 |That part of income in excess of 5000 to 20000 yuan | 25|
5 |That part of income in excess of 20000 to 40000 yuan | 30 |
6 |That part of income in excess of 40000 to 60000 yuan | 35 |
7 |That part of income in excess of 60000 to 80000 yuan | 45 |
------------------------------------------------------------------------
(Note: "Monthly taxable income" mentioned in this schedule refers to the amount remaining from the gross income in a month after the deduction of 800 yuan or the additional deduction for expenses in accordance with the provision of Article 6 of the Tax Law.)
附件2：个人所得税税率表二
（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）
全年应纳税所得额 税率（%）
级
数
1不超过15000元的 5
2超过15000元至30000元的部分 10
3超过30000元至60000元的部分 20
4超过60000元至100000元的部分 30
5超过100000元的部分 35
（注：本表所称全年应纳税所得额是指依照本法第六条的规定，以每一纳税年度的收入总额减除成本、费用以及损失后的余额。）
SCHEDULE 2 OF INDIVIDUAL INCOME TAX RATES
(Applicable to income from production or business operation derived by industrial and commercial house-holds and income from contracted or leased operation of enterprises and institutions)
------------------------------------------------------------------------
Grade | Annual Taxable Income |Tax Rates| (%) |
1 | Income of 500 yuan or less | 5 |
2 | That part of income in exces of 5000 to 10000 yuan | 10 |
3 | That part of income in excess of 10000 to 30000 yuan | 20 |
4 | That part of income in excess of 30000 to 50000 yuan | 30 |
5 | That part of income in excess of 50000 yuan | 35 |
------------------------------------------------------------------------
(Note: "Annual taxable income" mentioned in this schedule refers to the amount remaining from the gross income in a tax year after the costs, expenses and losses have been deducted in accordance with the provision of Article 6 of the Tax Law.) 2012-8-28 21:25:43