１９９９年８月３０日　中华人民共和国主席令第２２号

　　（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１９９
３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）
　　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它所得。
　　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八百元后的余额，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，偶然所得和其它所得，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。在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自
行申报纳税。
　　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。
本法自公布之日起施行。

　　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５００元的　　　　　　　　　　　　５
　　２　　超过５００元至２０００元的部分　　　　　１０
　　３　　超过２０００元至５０００元的部分　　　　１５
　　４　　超过５０００元至２００００元的部分　　　２０
　　５　　超过２００００元至４００００元的部分　　２５
　　６　　超过４００００元至６００００元的部分　　３０
　　７　　超过６００００元至８００００元的部分　　３５
　　８　　超过８００００元至１０００００元的部分　４０
　　９　　超过１０００００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
除费用八百元后的余额或者减除附加减除费用后的余额。）

　　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）
　　级数　　全月应纳税所得额　　　　　　　　　　　　税率（％）
　　　１　　不超过５０００元的部分　　　　　　　　　５
　　　２　　超过５０００元至１００００元的部分　　　１０
　　　３　　超过１００００元至３００００元的部分　　２０
　　　４　　超过３００００元至５００００元的部分　　３０
　　　５　　超过５００００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。）

INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA

    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) The income from wages and salaries.
    (2) The income from production or business operation derived by
individual industrial and commercial households.
    (3) The income from contracted or leased operation of enterprises or
institutions.
    (4) The income from remuneration for personal service.
    (5) The income from author’s remuneration.
    (6) The income from royalties.
    (7) The income from interest, dividends and bonuses.
    (8) The income from lease of property.
    (9) The income from transfer of property.
    (10) Contingent income. and
    (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 shall be taxed at progressive 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 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 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, 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 shall be taxed at a flat 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 by foreign or international organizations.
    (2) Interest income on saving deposits and national debt obligations
and other financial debentures 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 and consular officers 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.
    (10) Income exempt from tax with the approval of the finance department
of the State Council.
    Article 5
    In any of the following situations, 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 taxpayers suffers major losses caused by 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 800 yuan
shall be allowed for expenses and that part in excess of 800 yuan 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 the costs,
expenses and losses have been deducted.
    (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 personal 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 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.
    (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 taxpayers 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 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
that receive wages or salaries from two or more payers, or taxpayers
without withholding agent, shall file tax returns and pay tax themselves.
    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 together with the tax
returns filed with 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
self-reporting 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 instalment
during the year, the tax payable shall be paid in advance instalments
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. Any 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 the each
tax year, together with the tax returns filed with the tax authorities.
    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
    The tax administration of the individual income tax shall be proceeded
in accordance with the Law of The People’s Republic of China Concerning
Tax Administration And Collection.
    Article 13
    The Detailed Rules and Regulations for the implementation shall be
formulated by the State Council in accordance with this Law.
    Article 14
    This Law shall enter into force on the day of its promulgation.
         SCHEDULE 1 INDIVIDUAL INCOME TAX RATES
          (Applicable to income from Wages and Salaries)
Grade                     Monthly Taxable Income                        Tax Rate
                                                                           (%)
1     Income of 500 yuan or less                                             5
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                    15
4     That part of income in excess of 5000 to 20000 yuan                   20
5     That part of income in excess of 20000 to 40000 yuan                  25
6     That part of income in excess of 40000 to 60000 yuan                  30
7     That part of income in excess of 60000 to 80000 yuan                  35
8     That part of income in excess of 80000 to 100000 yuan                 40
9     That part of income in excess of 100000 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 this Law.)

           SCHEDULE 2 INDIVIDUAL INCOME TAX RATES

    (Applicable to income from production or business operation derived by
industrial and commercial households and income from contracted or leased
operation of enterprises and institutions.)
Grade                     Annual Taxable Income Tax                    Rates (%)
1      Income of 5000 yuan or less                                          5
2      That part of income in excess 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 this Law.)