中华人民共和国个人所得税法实施条例(英文版)
类别: 部门: 未知 地区: 全国 颁布时间: 1994年1月28日 阅读次数: 366
REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA
(State Council: 28 January 1994)
Whole Doc.
Article 1
海城市教育局 The Regulations are formulated in accordance with the Individual
Income Tax law of the People's Republic of China (the "Tax Law").
Article 2
For the Purpos 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.
Article 3
For the purpos 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.
No deductions shall be made from that number of days for Temporary Trips
out of the People's Republic of China.
For the purpos of preceding paragraph, the term "Temporary Trips
out of the People's Republic of China" shall mean abnce from the
People's Republic of China for not more than 30 days during a single trip,
地杨桃or not more than a cumulative total of 90 days over a number of trips,
within the same Tax Year.
Article 4
For the purpos of the first and cond 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.
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.
(1) income from personal rvices provided inside the People's
Republic of China becau of the tenure of an office, employment, the
performance of a contract, etc.; 手机如何做ppt
(2) income from the lea of property to a le for u inside the
People's Republic of China; 微信励志个性签名
(3) income from the assignment of property such as buildings, land
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u rights, etc. inside the People's Republic of China or the assignment
inside the People's Republic of China of any other property;
(4) Income from the licensing for u inside the People's Republic of
China of any kind of licensing rights;
(5) income from interest, dividends and extra dividends derived from
companies, enterpris and other economic organizations or individuals
inside the People's Republic of China.
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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
才华横溢的辞职信paid on only that part which was paid by companies, enterpris or other
economic organizations or individuals which are inside the People's
Republic of China. 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.
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 concutively
or accumulatively for not more than 90 days in any one Tax Year, their 毛驴繁殖
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.
Article 8
The scope of the categories of income mentioned in Article 2 of the
Tax Law shall be as t forth below;
(1) The term "income from wages and salaries" shall mean wages,
