个人所得税实施条例.doc

中华人民共和国个人所得税法实施条例
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用户名: 老　西
中华人民共和国个人所得税法实施条例
Regulations for the Implementation of the Individual Income Tax Law of the People’s Republic of China
第一条 根据《中华人民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")。
第二条 税法第一条第一款所说的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。
第三条 税法第一条第一款所说的在境内居住满一年，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.
临时离境的,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。
前款所说的临时离境,是指在一个纳税年度中一次不超过30日或者多次累计不超过90日的离境。
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.
第四条 税法第一条第一款、第二款所说的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。
第五条 下列所得,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。
(一）因任职、受雇、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.；
（二)将财产出租给承租人在中国境内使用而取得的所得;
(2） income from the lease of property to a lessee for use inside the People’s Republic of China；
（三）转让中国境内的建筑物、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；
(四)许可各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;
（五）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.
第六条 在中国境内无住所，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.
居住超过五年的个人，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。
第七条 在中国境内无住所，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日的个人,其来源于中国境内的所得，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.
第八条 税法第二条所说的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;
（一)工资、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.
(二）个体工商户的生产、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．个体工商户从事工业、手工业、建筑业、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．个人经政府有关部门批准，取得执照,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．其他个人从事工商业生产、经营取得的所得；
（c） other income derived by individuals from engagement in individual industrial and commercial production and business；
4.上述个体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。
(三）对企事业单位的承包经营、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.
（四)劳务报酬所得，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。
（五)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。
（六）特许权使用费所得,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.
(七）利息、股息、红利所得，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。
（八）财产租赁所得，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.
(九）财产转让所得,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。
（十)偶然所得，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.
个人取得的所得，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.
第九条 对股票转让所得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。
第十条 个人取得的应纳税所得，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。
所得为实物的,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。
无凭证的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；
所得为有价证券的，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。
第十一条 税法第三条第四项所说的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.
对前款应纳税所得额超过20000元至50000元的部分，依照税法规定计算应纳税额后再按照应纳税额加征五成;超过50000元的部分，加征十成.
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。
第十二条 税法第四条第二项所说的国债利息，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.
第十三条 税法第四条第三项所说的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。
第十四条 税法第四条第四项所说的福利费，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。
第十五条 税法第四条第八项所说的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.
第十六条 税法第五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。
第十七条 税法第六条第一款第二项所说的成本、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.
从事生产、经营的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。
第十八条 税法第六条第一款第三项所说的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。
第十九条 税法第六条第一款第五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 "th