中华人民共和国个人所得税法(2005年修正)

中华人民共和国主席　胡锦涛

2005年10月27日

中华人民共和国个人所得税法

（1980年9月10日第五届全国人民代表大会第三次会议通过，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，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，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）

第一条 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。

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。

第二条 下列各项个人所得，应纳个人所得税：

一、工资、薪金所得；

二、个体工商户的生产、经营所得；

三、对企事业单位的承包经营、承租经营所得；四、劳务报酬所得；

五、稿酬所得；

六、特许权使用费所得；

七、利息、股息、红利所得；

八、财产租赁所得；

九、财产转让所得；

十、偶然所得；

十一、经国务院财政部门确定征税的其他所得。

第三条 个人所得税的税率：

一、工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。

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）。

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。

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。

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。

第四条 下列各项个人所得，免纳个人所得税：

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；

二、国债和国家发行的金融债券利息；

三、按照国家统一规定发给的补贴、津贴；

四、福利费、抚恤金、救济金；

五、保险赔款；

六、军人的转业费、复员费；

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；

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；

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；

十、经国务院财政部门批准免税的所得。

第五条 有下列情形之一的，经批准可以减征个人所得税：

一、残疾、孤老人员和烈属的所得；

二、因严重自然灾害造成重大损失的；

三、其他经国务院财政部门批准减税的。

第六条 应纳税所得额的计算：

一、工资、薪金所得，以每月收入额减除费用一千六百元后的余额，为应纳税所得额。

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。

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。

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。

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。

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。

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。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。

第七条 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。

第八条 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。

第九条 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，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。

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七日内缴入国库，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。

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七日内预缴，年度终了后三个月内汇算清缴，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七日内预缴，年度终了后三个月内汇算清缴，多退少补。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。

第十条 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。

第十一条 对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。

第十二条 对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定。

第十三条 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。

第十四条 国务院根据本法制定实施条例。

第十五条 本法自公布之日起施行。

Individual Income Tax Law of the People's Republic of China

Hu Jintao, Chairman of the People's Republic of China

October 27, 2005

Individual Income Tax Law of the People's Republic of China

（Adopted at the 3rd session of 5th National People's Congress on September 10, 1980, revised for the first time according to Decision on Amending Individual Income Tax Law of the People's Republic of China at the 4the session of 8th National People's Congress Standing Committee on October 31, 1003, revised for the second time according to Decision on Amending Individual Income Tax Law of the People's Republic of China at 11th session of 9th National People's Congress on August 30, 1999, and revised for the third time according to Decision on Amending Individual Income Tax Law of the People's Republic of China at 18th session of 10th National People's Congress on October 27, 2005.）

Article 1 Individual income tax shall be levied in accordance with the provisions of this Law by individuals who have domicile in China, or though without domicile but have resided for one year or more in China on their income derived from sources within and outside China.

Individuals who are neither domiciled nor resident 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 form sources within China.

Article 2 Individual income tax shall be levied on the following categories of income:

1. Income from wages, salaries;

2. Income from production, operation derived by industrial and commercial households;

3. Income from contractual or leasing operations to enterprises or institutions;

4. Income from labor service payment;

5. Income from authors remuneration;

6. Income from royalties;

7. Income from interest, dividends and extra dividends;

8. Income from lease of property;

9. Income from transfer of properly;

10. Contingent income;

11.Other income specified as taxable by the finance department of the State Council.

Article 3 Individual income tax rates

1.Income from wages and salaries, applying to progressive tax rate, shall be taxed at rates ranging from 5% to 45% （see the appended tax rate schedule）.

2.Income from production and business of individual industrialists and merchants 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）.

3.Income from author's remuneration, applying to proportional rate, shall be taxed at a flat rate of 20%. The amount of tax payable however shall be reduced by 30%.

4. Income from remuneration for labor service, applying to proportional rate, shall be taxed at a rate of 20%. where a specific payment of income from remuneration for personal service is excessively high, additional tax can be levied at a rate to be specifically determined by the State Council.

5.Income from royalties, interest, dividends, bonuses, lease of property and transfer of property, as well as contingent income and other income, applying to proportional rate, shall be taxed at a rate of 20%.

Article 4 The following categories of income shall be exempted from individual income tax:

1. Awards for achievements in science, education, technology, culture, public 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 army level and above and foreign or international organizations;

2. Interest income on national debt and financial bond issued by the state;

3. Subsidies and allowances received under the state uniform provisions;

4 Welfare benefits, survivors pensions and relief payments;

5 Insurance indemnities;

6. Military severance pay and demobilization pay received by members of the armed forces;

7. Settlement pay, severance pay, retirement pay and retirement living allowances received by public servants and workers under state uniform provisions;

8. Income derived by the diplomatic agents, consular officers and other personnel in the embassies or consulates abroad and other personnel who are exempt from tax under the provisions of the relevant Laws of China;

9. Income exempt from tax as stipulated in the international conventions to which the Chinese Government is a party and in agreements it has entered into; and

10. Income exempt from tax with the approval of the finance department of the State Council.

Article 5 In any of the following circumstances, individual income tax may be reduced upon approval:

1. Income derived by disabled persons, unsupported aged persons or members of martyr's family;

2. The taxpayer suffers major losses caused by sever natural disasters;

3. Other cases in which reduction is approved by the finance department of the State Council.

Article 6 The amount of taxable income shall be computed as follows:

1. For income from wages and salaries, a monthly deduction of 1600 yuan shall be allowed for expenses and the excess part shall be the taxable income;

2. For income from production or business operation derived by individual industrial and commercial households, the taxable income shall be the amount remaining from the gross income in a tax year after deduction of the costs, expenses and losses;

3. 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;

4. For income from remuneration for labor service, author's remuneration, royalties and lease of property, a deduction of 800 yuan shall be allowed for expenses, if the amount received in a single payment is less than 4000 yuan; for single payments 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;

5. For income from transfer of property, the taxable income shall be the amount remaining from the gross transfer income after deducting the original value of the property and reasonable expenses;

6. For interest, dividends, bonuses, contingent income and other income, the taxable income may be the full amount received in each payment. The part of individual income donated to educational and other public welfare undertakings, shall be deducted from the taxable income in accordance with the relevant regulations formulated by the State Council.

For the taxpayer who have no domicile in China but derive wages and salaries from sources within China, or have domicile in China but derive wages and salaries from sources outside China, the additional deduction for expenses shall be allowed on the basis of the average income level, living standard and the changes of exchange rates. the scope of application and amount of the additional deduction for expenses shall be regulated by the State Council.

Article 7 Income tax paid to foreign tax authorities by the taxpayer on income derived from sources outside China shall be allowed as credit against the amount of income tax payable. The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.

Article 8 For individual income tax, the income earner shall be the taxpayer and the paying unit or individual shall be the withholding agent. Taxpayers whose income exceed the sum stipulated by the State Council, or who receive wages or salaries from two or more payers, or taxpayers without withholding agent, and other circumstances stipulated by the State Council, shall file tax returns in accordance with national regulations. Withholding agent shall handle withholding for all members in accordance with national regulations.

Article 9 The tax withheld by the withholding agent on monthly basis, and the tax paid by the self-reporting individual, shall be paid to the state treasury within the first seven days of the following month and report the tax returns to the tax authorities.

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 taxpayers to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities. For income from wages and salaries in specified industries, the tax may be computed on annual basis and paid in advance in monthly installments, specific rules shall be regulated by the State Council.

For income from production or business operation derived by individual industrial and commercial households, the tax payable shall be computed on annual basis and paid in advance in monthly installments. Such payments shall be made within the first seven days after the end of each month and the final settlement shall be made within three months after the end of each tax year. Any excess payment shall be refunded and any deficiency repaid.

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 the taxpayers receiving income from contracted or leased operation in installment during the year, the tax payable shall be paid in advance installments within the first seven days after each time when a payment is made, and the final settlement shall be made within three months after the end of each tax year; and excess payment shall be refunded and any deficiency repaid. For taxpayers who derive income 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.

Article 10 All categories of income shall be computed in Renminbi （RMB）. Income in foreign currency shall be converted into Renminbi for tax purposes according to the exchange rate quoted by the state exchange control authorities.

Article 11 A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent.

Article 12 Time and measures for collecting individual income tax from income of interest on deposit are stipulated by the State Council.

Article 13 Tax administration of the individual income tax shall be proceeded in accordance with Administration Law for Tax Levying of the People's Republic of China.

Article 14 The detailed rules and regulations for the implementation shall be formulated by the State Council in accordance with this Law.

Article 15 This Law shall enter into force on the day of its promulgation