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个人所å ¾—税法实施条例  中英对ç …§

   From:青岛希å °¼å°”翻译公å ¸ http://www..cn  2014-11-15


        第一条 根据《ä ¸­åŽäººæ°‘共和国个人所得税法》(以下简称税法)的规定,制定本条例。

  Article 1.These Regulations are formulated in accordance with the Individual Income Tax law of the People's Republic of China (the "Tax Law").

  第ä ºŒæ¡ 税法第ä ¸€æ¡ç¬¬ä¸€æ¬¾æ‰€è¯´çš„中国境内有住所的个人,是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。

  Article 2.For the Purposes of the first paragraph of Article 1 of the Tax Law, the term "individuals who have domicile in China" shall mean individuals who by reason of their permanent registered address, family or economic interests, habitually reside in the People's Republic of China.

  第ä ¸‰æ¡ 税法第ä ¸€æ¡ç¬¬ä¸€æ¬¾æ‰€è¯´çš„在境内居住满一年,是指在一个纳税年度中国境内居住365日。

  Article 3.For the purposes of the first paragraph of Article 1 of the Tax Law, the term "have resided for one year or move in China" shall mean to have resided within the People's Republic of China for 365 days in a Tax Year.

  临æ —¶ç¦»å¢ƒçš„,不扣减日数。

  No deductions shall be made from that number of days for Temporary Trips out of the People's Republic of China.

  前æ ¬¾æ‰€è¯´çš„临时离境,是指在一个纳税年度中一次不超过30日或者å ¤šæ¬¡ç´¯è®¡ä¸è¶…过90日的离å ¢ƒã€‚

  For the purposes of preceding paragraph, the term "Temporary Trips out of the People's Republic of China" shall mean absence from the People's Republic of China for not more than 30 days during a single trip, or not more than a cumulative total of 90 days over a number of trips, within the same Tax Year.

  第å ››æ¡ 税法第ä ¸€æ¡ç¬¬ä¸€æ¬¾ã€ç¬¬äºŒæ¬¾æ‰€è¯´çš„从中国境内取得的所得,是指来源于中国境内的所得;所说的从中国境外取得的所得,是指来源于中国境外的所得。

  Article 4.For the purposes of the first and second paragraphs of Article 1 of the Tax Law, the term "income derived from sources within China" shall mean income the source of which is inside the People's Republic of China, and the term "from sources outside China" shall mean income the source of which is outside the People's Republic of China.

  第ä º”条 下列所å ¾—,不论支付地点是否在中国境内,均为来源于中国境内的所得:

  Article 5.The following income, whether the place of payment is inside the People's Republic of China or not, shall be income derived from sources inside the People's Republic of China.

  (ä ¸€ï¼‰å› ä»»èŒã€å—雇、履约等而在中国境内提供劳务取得的所得;

  (1) income from personal services provided inside the People's Republic of China because of the tenure of an office, employment, the performance of a contract, etc.;

  (ä ºŒï¼‰å°†è´¢äº§å‡ºç§Ÿç»™æ‰¿ç§Ÿäººåœ¨ä¸­å›½å¢ƒå†…使用而取得的所得;

  (2) income from the lease of property to a lessee for use inside the People's Republic of China;

  (ä ¸‰ï¼‰è½¬è®©ä¸­å›½å¢ƒå†…的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得;

  (3) income from the assignment of property such as buildings, land use rights, etc. inside the People's Republic of China or the assignment inside the People's Republic of China of any other property;

  (å ››ï¼‰è®¸å¯å„种特权在中国境内使用而取得的所得;

  (4) Income from the licensing for use inside the People's Republic of China of any kind of licensing rights;

  (ä º”)从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。

  (5) income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside the People's Republic of China.

  第å …­æ¡ 在中国å ¢ƒå†…无住所,但是居住一年以上五年以下的个人,其来源于中国境外的所得,经主管税务机关批准,可以只就由中国境内公司、企业以及其他经济组织或 者个人支付的部分缴纳个人所得税;

  Article 6.For income derived from sources outside the People's Republic of China of individuals not domiciled in the People's Republic of China, but resident for more than one year and less than five years, subject to the approval of the tax authorities-in-charge, individual income tax may be paid on only that part which was paid by companies, enterprises or other economic organizations or individuals which are inside the People's Republic of China.

  居ä ½è¶…过五年的个人,从第六年起,应当就其来源于中国境外的全部所得缴纳个人所得税。

  Individuals who reside for more than five years shall, commencing from the sixth year, pay individual income tax on the whole amount of income derived from sources outside the People's Republic of China.

  第ä ¸ƒæ¡ 在中国å ¢ƒå†…无住所,但是在一个纳税年度在中国境内连续或者累计居住不超过90日的个ä ººï¼Œå…¶æ¥æºäºŽä¸­å›½å¢ƒå†…的所得,由境外雇主支付并且不由该启主在中国境内的机构、场所负担的部分,兔予缴纳个人所得税。

  Article 7.For individuals who are not domiciled in the People's Republic of China, but who reside inside the People's Republic of China consecutively or accumulatively for not more than 90 days in any one Tax Year, their income derived from sources inside the People's Republic of China which is paid by an employer outside the People's Republic of China, and which is not borne by the employer's establishment or business place within the People's Republic of China, shall be exempt from individual income tax.

  第å …«æ¡ 税法第ä ºŒæ¡æ‰€è¯´çš„各项个人所得的范围:

  Article 8.The scope of the categories of income mentioned in Article 2 of the Tax Law shall be as set forth below;

  (ä ¸€ï¼‰å·¥èµ„、薪金所得,是指个人因任职或者受扈而取得的工资,薪金、奖金、年终加贺、劳动分红、津贴以及与任职或者受扈有关的其他所得。

  (1) The term "income from wages and salaries" shall mean wages, salaries, bonuses, year-end extras, profit shares, subsidies, allowances and other income related to the tenure of an office or employment that is derived by individuals by virtue of the tenure of an office or employment.

  (ä ºŒï¼‰ä¸ªä½“工商户的生产、经营所得,是指:

  (2) The term "income from production or business operation derived by individual industrial and commercial households" shall mean the following:

  1.个体å ·¥å•†æˆ·ä»Žäº‹å·¥ä¸šã€æ‰‹å·¥ä¸šã€å»ºç­‘业、交通运输业、商业、饮食业、服务业、修理业以及其他行业生产、经营取得的所得;

  (a) income derived by individual industrial and commercial households from engagement in industry, handicrafts, construction, transportation, commerce, the food and beverage industry, the service industry, the repair industry and production and business in other industries;

  2.个人ç »æ”¿åºœæœ‰å…³éƒ¨é—¨æ‰¹å‡†ï¼Œå–得执照,从事办学、医疗、咨询以及其他有偿服务活动取得的所得;

  (b) income derived by individuals from engagement, with approval from the relevant government authorities and after having obtained licenses, in the provision of educational. medical, advisory and other services activities for consideration;

  3.其他ä ¸ªäººä»Žäº‹å·¥å•†ä¸šç”Ÿäº§ã€ç»è¥å–得的所得;

  (c) other income derived by individuals from engagement in individual industrial and commercial production and business;

  4。上述ä ¸ªä½“工商户和个人取得的生产、经营有关的各项应纳税取得。

  (d) all taxable income related to production and business of the above individual industrial and commercial households and individuals.

  (ä ¸‰ï¼‰å¯¹ä¼äº‹ä¸šå•ä½çš„承包经营、承租经营所得,是指个人承包经营、承租经营以转包、转租取得的所得,包括个人按月或者按次取得的工资、薪金性质的 所得。

  (3) The term "income from contracted or leased operation of enterprises or institutions" shall mean income derived by individuals from contracted or leased operations, or from assigning such contracts or leases, including income of a wage or salary nature derived by individuals on a monthly basis or from time to time.

  (å ››ï¼‰åŠ³åŠ¡æŠ¥é…¬æ‰€å¾—,是指个人从事设计、装珍、安装、制图、化验、测试、医疗、法凯会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视 、录音、录像、演出、表演、广告、展览、技术眼务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。

  (4) The term "income from remuneration for personal services" shall mean income derived by individuals from engagement in design, decoration, installation, drafting, laboratory testing, other testing, medical treatment, legal accounting, advisory, lecturing, news, broadcasting, translation, proofreading, painting and calligraphic, carving, moving picture and television, sound recording, video recording, show, performance, advertising, exhibition and technical services, introduction services, brokerage services, agency services and other personal services.

  (ä º”)稿酬所得,是指个人因作品以图书、报刊形式出版、发表而取得的所得。

  (5) The term "income from author's remuneration" shall mean income derived by individuals by virtue of the publication of their works in books, newspapers and periodicals.

  (å …­ï¼‰ç‰¹è®¸æƒä½¿ç”¨è´¹æ‰€å¾—,是指个人提供专利权、商标权、著作权、非专利权技术以及蔫他特许权的使用权取得的所得;提供著作权的使用权取得的所得, 不包括槁酬所得。

  (6) The term "income from royalties" shall mean income derived by individuals from provision of the right to use patent rights, trademark rights, copyrights, non-patented technology and other licensing rights, Income from provision of the fight to use copyrights shall not include income from author's remuneration.

  (ä ¸ƒï¼‰åˆ©æ¯ã€è‚¡æ¯ã€çº¢åˆ©æ‰€å¾—,是指个人拥有债权、股权而取得的利息、股息、红利所得。

  (7) The term "income from interest, dividends and extra dividends" shall mean income from interest, dividends and extra dividends that is derived by individuals by virtue of their possession of creditor's rights and share rights.

  (å …«ï¼‰è´¢äº§ç§Ÿèµæ‰€å¾—,是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。

  (8) The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property.

  (ä ¹ï¼‰è´¢äº§è½¬è®©æ‰€å¾—,是指个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。

  (9) The term "income from transfer of properly" shall mean income derived by individuals from the assignment of negotiable securities, share rights, structures, land use rights, machinery, equipment, means of transportation and other property.

  (å ï¼‰å¶ç„¶æ‰€å¾—,是指个人得奖、中奖、中彩以及其他偶然性质的所得。

  (10) The term "contingent income" shall mean income derived by individuals from winning awards, prizes and lotteries and other income of an occasional nature.

  个ä ººå–得的所得,难以界定应纳税所得项目的,由主管税务机关确定。

  Income derived by individuals for which the taxable category is difficult to determine shall be decided upon by the tax authorities-in-charge.

  第ä ¹æ¡ 对股票è ½¬è®©æ‰€å¾—征收个人所得税的办法,由财政部另行制定,报国务院批准施行。

  Article 9.Measures for the levy and collection if individual income tax on income from the transfer of shares shall be separately formulated by the Ministry of Finance and implemented upon approval by the State Council.

  第å æ¡ 个人取å ¾—的应纳税所得,包括现金、实物和有价证券。

  Article 10.Taxable income derived by individuals shall include cash, physical objects and negotiable securities.

  所å ¾—为实物的,应当按照取得凭证上所注明的价格应计算纳税所得额;

  If the income is in the form of physical objects, the amount of taxable income shall be determined according to the price specified on the voucher obtained.

  无å¡ù¡ù¡ù ‡­è¯çš„实物或者凭证上所注明的价格明显们低的,由主管税务机关参照当地的市场价格核定应纳税所得额。

  If there is no receipt for the physical objects or if the price specified on the voucher is obviously on the low side, the tax authorities-in-charge shall determine the amount of taxable income by reference to the local market price;

  所å ¾—为有价证券的,由主管税务机关根据票面价格和市场价格核定应纳税所得额。

  If the income is in the form of negotiable securities, the amount of taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price.

  第å ä¸€æ¡ 税法第ä ¸‰æ¡ç¬¬å››é¡¹æ‰€è¯´çš„劳务报酬所得一次收入畸高,是指个人一次取得劳务报酬,其应纳税所得额超过20000元。

  Article 11.For the purposes of item (4) of Article 3 of the Tax Law, the phrase "a specific payment of income from remuneration for personal service is excessively high" shall mean a payment received as remuneration for personal service with an amount of taxable income exceeding RMB 20,000.

  对å ‰æ¬¾åº”纳税所得额超过20000元至50000元的部å ˆ†ï¼Œä¾ç…§ç¨Žæ³•è§„定计算应纳税额后再按照应纳税额加征五成;超过50000元的部å ˆ†ï¼ŒåŠ å¾åæˆã€‚

  That part of taxable income as mentioned in the preceding paragraph which exceeds RMB 20,000 but does not exceed RMB 50,000 shall, after the amount of tax payable is calculated in accordance with the Tax Law. be subject to an additional levy at the rate of 50 percent of the amount of tax payable. That part which exceeds RMB 50,000 shall be subject to an additional levy at the rate of 100 percent of tax payable.

  第å äºŒæ¡ 税法第å ››æ¡ç¬¬äºŒé¡¹æ‰€è¯´çš„国债利息,是指个人持有中华人民共和国财政部发行的债券而取得的利息所得;所说的国家发行的金融债券利息,是指个人持有国务院 批准发行的金融债券而取得的利息所得。

  Article 12.For the purposes of item (2) of Article 4 of the Tax Law, the term "interest on national debt obligations" shall mean interest income derived by individuals by virtue of holding bonds issued by the Ministry of Finance of the People's Republic of China, and the term "interest on financial debentures issued by the state" shall mean interest income derived by individuals by virtue of holding financial bonds issued with State Council approval.

  第å ä¸‰æ¡ 税法第å ››æ¡ç¬¬ä¸‰é¡¹æ‰€è¯´çš„按照国家统一规定发给的补贴、津贴,是指按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴。

  Article 13.For the purposes of item (3) of Article 4 of the Tax Law, the term "subsidies and allowances paid in accordance with uniform regulations of the state" shall mean special government subsidies issued in accordance with State Council regulations and allowances and subsidies that are exempt from individual income tax by State Council regulations.

  第å å››æ¡ 税法第å ››æ¡ç¬¬å››é¡¹æ‰€è¯´çš„福利费,是指根据国家有关规定,从企业、事业单位、国家机关、社会团体提留的福利费或者工会经费中支付给个人的生活补助费;所 说的救济金,是指国家民政部门支付给个人的生活困难补助费。

  Article 14.For the purposes of item (4) of Article 4 of the Tax Law, the term "welfare benefits" shall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits or labor union funds allocated by enterprises, institutions, government agencies and social organizations, and the term "relief payments" shall mean hardship subsidies paid to individuals by civil affairs authorities of the state.

  第å äº”条 税法第å ››æ¡ç¬¬å…«é¡¹æ‰€è¯´çš„依照我国法律规定应予免税的国家驻华使馆、领事馆的外交代表、领事官员和其他人员的所得,是指依照《中华人民共和国外交特权与 豁兔条例》和《中华人民共和国领事特权与豁免条例》规定免税的所得。

  Article 15.For the purposes of item (8) of Article 4 of the Tax Law, the "income derived by the diplomatic agents, consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China" shall mean income that is tax-exempt under the Regulations of the People's Republic of China Concerning Diplomatic Privileges and Immunities and the Regulations of the People's Republic of China concerning Consular Privileges and Immunities.

  第å å…­æ¡ 税法第ä º”条所说的减征个人所得税,其减征的幅度和期限由省、自治区、直辖市人民政府规定。

  Article 16.The ranges and periods of the reductions in individual income tax referred to in Article 5 of the Tax Law shall be stipulated by the People's Governments of the provinces, autonomous regions and municipalities directly under the central government.

  第å ä¸ƒæ¡ 税法第å …­æ¡ç¬¬ä¸€æ¬¾ç¬¬äºŒé¡¹æ‰€è¯´çš„成本、费用,是指纳税人从事生产、经营所发生的各项直接支出和分配计入成本的间接费用以及销售费用、管理费用、财务费用 ;所说的损失,是指纳税义务人在生产、经营过程中发生的各项营业外支出。

  Article 17.For the purposes of item (2) of the first paragraph of Article 6 of the Tax Law, the terms "costs" and "expenses" shall mean all direct expenditures, indirect expenses allocated as costs, as well as marketing expenses, administrative expenses and financial expenses incurred by taxpayers while engaging in production and business, and the term "losses" shall mean all non-operating expenditures incurred by taxpayers in the course of production and business.

  从ä º‹ç”Ÿäº§ã€ç»è¥çš„纳税义务人未提供完整、准确的纳税资料,不能正确计算应纳税所得额的,由主管税务机关核定其应纳税所得额。

  If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income, his amount of taxable income shall be determined by the tax authorities-in-charge.

  第å å…«æ¡ 税法第å …­æ¡ç¬¬ä¸€æ¬¾ç¬¬ä¸‰é¡¹æ‰€è¯´çš„每一纳税年度的收入总额,是指纳税义务人按照承包经营、承租经营合同规定人分的经营利润和工资、薪金性质的所得;所说的 减除必要费用,是指按月减除800元。

  Article 18.For the purposes of item (3) of the first paragraph of Article 6 of the Tax Law, the term "the gross income in a tax year" shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term "deduction of necessary expenses" shall mean a monthly deduction of RMB 800.

  第å ä¹æ¡ 税法第å …­æ¡ç¬¬ä¸€æ¬¾ç¬¬äº”项所说的减财产原值,原指:

  Article 19.For the purposes of item (5) of the first paragraph of Article 6 of the Tax Law, the term "the original value of the property" shall mean:

  (ä ¸€ï¼‰æœ‰ä»·è¯åˆ¸ï¼Œä¸ºä¹°å…¥ä»·ä»¥åŠä¹°å…¥æ—¶æŒ‰ç…§è§„定交纳的有关费用;

  (1) in the case of negotiable securities, the price for which they were purchased and related expenses paid according to regulations at the time of purchase;

  (ä ºŒï¼‰å»ºç­‘物,为建造费或者购进价格以及其他有关费用;

  (2) in the case of buildings, the construction expenses or purchase price, and other related expenses;

  (ä ¸‰ï¼‰åœŸåœ°ä½¿ç”¨æƒï¼Œä¸ºå–得土地使用权所支付的金额,开发土地的费用以及其他有关费用;

  (3) in the case of land use rights, amount paid to acquire the land use rights, land development expenses and other related expenses;

  (å ››ï¼‰æœºå™¨è®¾å¤‡ã€è½¦èˆ¹ï¼Œä¸ºè´­è¿›ä»·æ ¼ã€è¿è¾“费、安装费以及其他有关费用;

  (4) in the case of machinery, equipment, vehicles and vessels, the purchase, freight, installation expenses and other related expenses;

  (ä º”)其他财产,参照以上方法确定。

  (5) in the case of other property, the original value shall be determined by reference of the above methods.

  纳ç ¨Žä¹‰åŠ¡äººæœªæä¾›å®Œæ•´ã€å‡†ç¡®çš„财产原值凭证,不能正确计算财产原值的,由主管税务机关核定其财产原值。

  If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property, the original value of the property shall be determined by the tax authorities-in-charge.

  第ä ºŒåæ¡ 税法第å …­æ¡ç¬¬ä¸€æ¬¾ç¬¬äº”项所说的合理费用,是指卖出财产时按照规定支付的有关费用。

  Article 20.For the purposes of item (5) of the first paragraph of Article 6 of the Tax Law, the term "reasonable expenses" shall mean relevant expenses paid in accordance with regulations at the time of sale.

  第ä ºŒåä¸€æ¡ 税法第å …­æ¡ç¬¬ä¸€æ¬¾ç¬¬å››é¡¹ã€ç¬¬å…­é¡¹æ‰€è¯´çš„每次收入,是指:

  Article 21.For the purposes of items (4) and (6) of the first paragraph of Article 6.of the Tax Law, the term "each payment" shall mean:

  (ä ¸€ï¼‰åŠ³åŠ¡æŠ¥é…¬æ‰€å¾—,属于一次性收入的,以取得该项收人为一次;用于同一项目连续收入的,以一个月内取得的收人为一次。

  (1) in the case of income from remuneration for personal services, the amount, if the income is derived in a lump sum, of that lump sum; and, if the income is of a continuing nature and pertains to the same project, the income derived during one month;

  (ä ºŒï¼‰ç¨¿é…¬æ‰€å¾—,以每次出版、发表取得的收人为一次。

  (2) in the case of income from author's remuneration, the income derived on each instance of publication;

  (ä ¸‰ï¼‰ç‰¹è®¸æƒä½¿ç”¨è´¹æ‰€å¾—,以一项特许权的一次许可使用所取得的收入为一次。

  (3) in the case of income from royalties, the income derived from each instance of licensing a licensing right;

  (å ››ï¼‰è´¢äº§ç§Ÿèµæ‰€å¾—,以一个月内取得的收人为一次。

  (4) in the ease of income from the lease of property, the income derived during one month;

  (ä º”)利息、股息、红利所得,以支付利息、股息红利时取得的收入为一次。

  (5) in the case of income from interest, dividends and extra dividends, the income derived each time interest, dividends or extra dividends are paid;

  (å …­ï¼‰å¶ç„¶æ‰€å¾—,以每次取得该项收人为一次,

  (6) in the case of contingent income, each payment of such income obtained.

  第ä ºŒåäºŒæ¡ 财产转è ®©æ‰€å¾—,按照一次转让财产的收入额减除财产原值和合理费用后的余额,计算纳税。

  Article 22.Tax on income from the assignment of property shall be calculated and paid on the proceeds of a single assignment of property less the original value of the property and reasonable expenses.

  第ä ºŒåä¸‰æ¡ 二个或è €…二个以上的个人共同取得同一项目的收入的,应当对每个人取得的收入分别按照说法规定减除费用后计算纳税。

  Article 23.If the same item of income is derived by two or more individuals, tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordance with the Tax Law.

  第ä ºŒåå››æ¡ 税法第å …­æ¡ç¬¬äºŒæ¬¾æ‰€è¯´çš„个人将其所得对教育事业和其他公益事业的捐赠,是指个人将其所得通过中国境内的社会团体、国家机关向教育和其他社会公益事业以 及遭受严重自然灾害地区、贫困地区的捐赠。

  Article 24.For the purposes of the second paragraph of Article 6 of the Tax Law, the term "individual income donated to educational and other public welfare undertakings" refers to the donation by individuals of their income to educational and other public welfare undertakings, and to areas suffering from serious natural disasters or poverty, through social organizations or government agencies in the People's Republic of China.

  捐è µ é¢æœªè¶…过纳税义务人申报的应纳税所得额30%,可ä »¥ä»Žå…¶åº”纳税所得额中扣除。

  That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.

  第ä ºŒåäº”条 税法第å …­æ¡ç¬¬ä¸‰æ¬¾æ‰€è¯´çš„在中国境外取得工资、薪金所得、是指在中国境外任职或者受雇而取得的工资、薪金所得。

  Article 25.For the purposes of the third paragraph of Article 6 of the Tax Law, the term "income from wages and salaries from sources outside China" shall mean income from wages and salaries derived from the tenure of an office or employment outside the People's Republic of China.

  第ä ºŒåå…­æ¡ 税法第å …­æ¡ç¬¬ä¸‰æ¬¾æ‰€è¯´çš„附加减除费用,是指每月在减除800元费用ç š„基础上,再减除本条例第二十八条规定数额的费用。

  Article 26.For the purposes of the third paragraph of Article 6 of the Tax Law, the term: "additional deductions for expenses" shall mean a monthly deduction for expenses in the amount specified in Article 28 hereof in addition to the deduction for expenses of RMB 800.

  第ä ºŒåä¸ƒæ¡ 税法第å …­æ¡ç¬¬ä¸‰æ¬¾æ‰€è¯´çš„附加减除费用适用的范围,是指:

  Article 27.For the purposes of the third paragraph of Article 6 of the Tax Law, the term "the scope of applicability of such additional deductions for expenses" shall mean:

  (ä ¸€ï¼‰åœ¨ä¸­å›½å¢ƒå†…的外商投资企业和外国企业中工作的外籍人员;

  (1) foreign nationals working in foreign investment enterprises and foreign enterprises in the People's Republic of China;

  (ä ºŒï¼‰åº”聘在中国境内的企业、事业单位、社会团体、国家机关中工作的外籍专家;

  (2) foreign experts hired to work in enterprises, institutions, social organizations and government agencies in the People's Republic of China;

  (ä ¸‰ï¼‰åœ¨ä¸­å›½å¢ƒå†…有住所而在中国境外任职或者受雇取得工资、薪金所得个人;

  (3) individuals who are domiciled in the People's Republic of China and derive income from wages and salaries by virtue of their tenure of an office or employment outside the People's Republic of China;

  (å ››ï¼‰è´¢æ”¿éƒ¨ç¡®å®šçš„其他人员;。

  and (4) other personal as determined by the Ministry of Finance.

  第ä ºŒåå…«æ¡ 税法第å …­æ¡ç¬¬ä¸‰æ¬¾æ‰€è¯´çš„附加减除费用标准为3200元。

  Article 28.The standard for the additional deductions for expenses mentioned in the third paragraph of Article 6 of the Tax Law shall be RMB 3200.

  第ä ºŒåä¹æ¡ 华侨和é ¦™æ¸¯ã€æ¾³é—¨ã€å°æ¹¾åŒèƒžï¼Œå‚照本条例第二十六条、第二十六条、第二十八条的规定执行。

  Article 29.Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be treated by reference to Article 26, 27 and 28 hereof.

  第ä ¸‰åæ¡ 在中国å ¢ƒå†…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,应当分别计算应纳税额。

  Article 30.Individuals who are domiciled in the People's Republic of China, or who are not domiciled but have resided in the People's Republic of China for at least one year shall calculate the amounts of tax payable for income derived from sources within and outside the People's Republic of China separately.

  第ä ¸‰åä¸€æ¡ 税法第ä ¸ƒæ¡æ‰€è¯´çš„已在境外缴纳的个人所得税税额,是指纳税义务人从申国境外取得的所得,依照该所得来源国家或者地区的法律应录当缴纳并且验际已经缴税 额。

  Article 31.For the purposes of Article 7 of the Tax Law, the term "income tax paid to foreign authorities" shall mean the amount of income tax payable, and actually paid, on income derived by a taxpayer from sources outside the People's Republic of China, according to the laws of the country or region from which that income was derived.

  第ä ¸‰åäºŒæ¡ 税法第å …­æ¡æ‰€è¯´çš„依照税法规定计算的应纳税额,是指纳税义务人从中国境外取得的所得,区别不同国家或者地区和不同应税项目,依照税法规定的费用减除标 准和适用税率计算的应纳税额;同一国家或者地区内不同应税项目的应纳税额之和,为该国家或者地区的扣除限额。

  Article 32.For the purposes of Article 7 of the Tax Law, the term "the amount of tax otherwise payable under this Law" shall mean the amount of tax payable on income derived by a taxpayer from sources outside the People's Republic of China, computed separately for each different country or region and for each different income category, in accordance with the standards for the deduction of expenses and the applicable tax rates stipulated in the Tax Law. The sum of the amounts of tax payable in the different income categories within the same country or region shall be the limit for deductions for that country or region.

  纳ç ¨Žä¹‰åŠ¡äººåœ¨ä¸­å›½å¢ƒå¤–一个国家或者地区实际已经缴纳的个人所得税税额,低于依照前款规定计算出的该国家或者地区扣除限额的,应当在中国缴纳差额部 分的税款;

  If the actual amount of individual income tax paid by a taxpayer in a country or region outside the People's Republic of China is less than the limit for deductions for that country or region computed in accordance with the provisions of the preceding paragraph, the balance shall be paid in the People's Republic of China.

  超è ¿‡è¯¥å›½å®¶æˆ–者地区扣除限额的,其超过部分不得在本纳税年度的应纳税额中扣除,但是可以在后纳税年度的该国家或者地区扣除限额的余额中补扣,补扣 期限最长不得超过五年。

  If the amount exceeds the limit for deductions for that country or areas, the excess portion may not be deducted from the amount of tax payable for that Tax Year; however, such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent Tax Years, for a maximum period of five years.

  第ä ¸‰åä¸‰æ¡ 纳税义å Š¡äººä¾ç…§ç¨Žæ³•ç¬¬å…­æ¡çš„规定申请扣除已在境外缴纳的个人所得税税额时,应当提供境外税务机关填发的完税凭证原件。

  Article 33.When taxpayers apply for approval to deduct the amounts of individual income tax paid outside the People's Republic of China in accordance with Article 7 of the Tax Law, they shall provide the original tax payment receipts issued by the tax authorities outside the People's Republic of China.

  第ä ¸‰åå››æ¡ 扣缴义å Š¡äººåœ¨å‘个人支付应税款项时,应当依照税法规定代税款,按时缴库,并专项记载备查。前款所说的支付,包括现金支付、汇拨支付、转帐和以有价证券 、实物以及其他形式的支付。

  Article 34.When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.

  第ä ¸‰åäº”条 自行申æ Š¥çš„纳税义务人,应当向取秘所得的当地主管税务机关申报纳税。从中国境外取得所得,以及在中国境内二处或者二处以上取得所得的,可以由纳税义务 人选择一地申报纳税;纳税义务人变更申报纳税地点的,应当经主管税务机关批准。

  For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

  第ä ¸‰åå…­æ¡ 自行申æ Š¥çš„纳税义务人,在申报纳税时,其在中国境内已扣缴的税款,准予按照规定从应纳税额中扣除。

  Article 35.Taxpayers who personally file tax returns shall file the returns with and pay tax to the tax authorities-in-charge of the place where their income is derived. Taxpayers who derive income from sources outside the People's Republic of China, or who derive income in two or more places inside the People's Republic of China, may select one place in which to file tax returns and pay tax. Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.

  第ä ¸‰åä¸ƒæ¡ 纳税义å Š¡äººå…¼æœ‰ç¨Žæ³•ç¬¬äºŒæ¡æ‰€åˆ—的二项或者二项以上的所得的,按项分别计算纳税,在中国境内二处或者二处以上取得税法第二条第一项、第二项、第三项所得 的,同

  Article 36.When taxpayers who personally file tax returns file their returns, tax payments that have been withheld inside the People's Republic of China may be deducted from the amount of tax payable, in accordance with relevant regulations.

  项æ ‰€å¾—合并计算纳税。

  Article 37.Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category. Taxpayers who derive income under items (1), (2) or (3) of Article 2 of the Tax Law in two or more places inside the People's Republic of China shall combine the income under the same category for the computation and payment of tax.

  第ä ¸‰åå…«æ¡ 税法第ä ¹æ¡ç¬¬äºŒæ¬¾æ‰€è¯´çš„特定行业,是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。

  Article 38.For the purposes of the second paragraph of Article 9 of the Tax Law, the term "specified industries" shall mean the excavation industry, ocean-shipping industry, deep-sea fishing industry and other industries as determined by the Ministry of Finance.

  第ä ¸‰åä¹æ¡ 税法第ä ¹æ¡ç¬¬äºŒæ¬¾æ‰€è¯´çš„按年计算、分月预缴的计征方式,是指本条例条三十八条所列的特定行业职工的工资、薪金所得应纳的税款,按月预缴,自年度终了之 日起30日内,å ˆè®¡å…¶å…¨å¹´å·¥èµ„、薪金所得,再按12个月平å ‡å¹¶è®¡ç®—实际应纳的税款,多退少补。

  Article 39.For the purposes of the second paragraph of Article 9 of the Tax Law, the term "tax computed on an annual basis and paid in advance in monthly installments" shall mean the monthly prepayment of the tax payable on the income from wages and salaries of staff and workers in the specified industries listed in Article 38 hereof, and the computation of the actual tax payment due, within 30 days from the last day of the year, by averaging over 12 months the total wages and salary income for the whole year, at which time excess payments shall be refunded and deficiencies shall be made good.

  第å ››åæ¡ 税法第ä ¹æ¡ç¬¬å››æ¬¾æ‰€è¯´çš„由纳税义务人在年度终了后30日内将å º”纳的税款缴入国库,是指在日终一次性取得承包经营、承租经营所得的纳税义务人,自取得收入之日起30日内将å º”纳的税款缴入国库。

  Article 40.For the purposes of the fourth paragraph of Article 9 of the Tax Law, the phrase "the tax shall be paid into the state treasury within 30 days after the end of each tax year" shall mean that taxpayers who derive their income from contracted or leased operation of enterprises in a lump sum payment at the end of the year, shall pay the tax payable thereon into the State treasury within 30 days of the date on which the income is derived.

  第å ››åä¸€æ¡ 依照税æ ³•ç¬¬åæ¡çš„规定,所得为外国货币的,应当按照填开完税凭证的上一月最后一日中国人民银行公布的外汇牌价,折合成人民币计算应纳税所得额。依照税 法规定,在年度终了后汇算清缴的,对已经按月或者按次预缴税款的外国货币所得,不再重新折算;对应当补缴税款的所得部分,按照上一纳税年度最å Žä¸€æ—¥ä¸­å›½äººæ°‘银行公布的外汇牌价,折合成人民币计算应纳税所得额。

  Article 41.In accordance with Article 10 of the Tax Law, foreign currency income shall be converted into Renminbi for the computation of the amount of taxable income at the exchange rate published by the People's Bank of China on the last day of the month preceding that in which the tax payment receipt is issued. At the time of the annual settlement after the end of the year in accordance with the Tax Law, the amounts of foreign currency income on which tax has been prepaid on a monthly basis or each time the income was derived shall not be converted again. As for the portion of income the tax on which is to be made up, the amount of taxable income shall be computed by converting such portion of income into Renminbi according to the exchange rate published by the People's Bank of China on the last day of the preceding Tax Year.

  第å ››åäºŒæ¡ 税务机å …³æŒ‰ç…§ç¨Žæ³•ç¬¬åä¸€æ¡çš„付给扣缴义务人手续费时,应当按月填开收入追还书发给扣缴义务人。扣缴义务人持收入退还书向指定的银行办理退库手续。

  Article 42.When tax authorities pay commissions to withholding agents in accordance with Article 11 of the Tax Law, they shall issue to the withholding agents monthly refund certificate, on the strength of which the withholding agent shall carry out treasury refund procedures with designated banks.

  第å ››åä¸‰æ¡ 个人所å ¾—税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样,由国家税务总局统一制定。

  Article 43.The models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

  第å ››åå››æ¡ 税法和æ œ¬æ¡ä¾‹æ‰€è¯´çš„纳税年度,自公历1月1日起至12月31日止。

  Article 44.For the purposes of the Tax Law and these Regulations, the term "Tax Year" shall mean the period commencing on January 1 and ending on December 31 on the Gregorian calendar.

  第å ››åäº”条 1994年纳税å ¹´åº¦èµ·ï¼Œä¸ªäººæ‰€å¾—税依照税法以及本条例的规定计算征收。

  Article 45.Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.

  第å ››åå…­æ¡ 本条例ç ”±è´¢æ”¿éƒ¨ä¼šåŒå›½å®¶ç¨ŽåŠ¡æ€»å±€è§£é‡Šã€‚

  Article 46.These Regulations shall be interpreted by the Ministry of Finance and the State Administration of Taxation.

  第å ››åä¸ƒæ¡ 本条例è ‡ªå‘布之日起施行。1987å¹´8月8日国务é ™¢å‘布的《中华人民共和国国务院关于对来华工作的外籍人员工资、薪金所得减征个人所得税的暂行规定》同时废止。

  Article 47.These Regulations shall be implemented as from the date of promulgation. The Provisional Regulations of the State Council of the People's Republic of China Concerning the Reduction of Individual Income Tax on the Income From Wages and Salaries Derived by Foreign Personnel Working in China promulgated by the State Council on August 8, 1987 shall be repealed at the same time.

中英对ç …§æ³•è§„  英文法è §„    个人所å ¾—税法实施条例   中英双è ¯­

希尼尔ç¡ù¡ù ¿»è¯‘公司  2014-10-24