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個人所得稅法實(shí)施條例 中英對照
From：青島希尼爾翻譯公司 http://www.marshallsfreshproduce.com 2014-11-15
第一條
根據(jù)《中華人民共和國個人所得稅法》（以下簡稱稅法）的規(guī)定，制定本條例。
Article 1.These Regulations are formulated in accordance with the Individual
Income Tax law of the People's Republic of China (the "Tax Law").
第二條 稅法第一條第一款所說的中國境內(nèi)有住所的個人，是指因戶籍、家庭、經(jīng)濟(jì)利益關(guān)系而在中國境內(nèi)習(xí)慣性居住的個人。
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.
第三條 稅法第一條第一款所說的在境內(nèi)居住滿一年，是指在一個納稅年度中國境內(nèi)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.
臨時離境的，不扣減日數(shù)。
No deductions shall be made from that number of days for Temporary Trips out
of the People's Republic of China.
前款所說的臨時離境，是指在一個納稅年度中一次不超過30日或者多次累計(jì)不超過90日的離境。
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.
第四條 稅法第一條第一款、第二款所說的從中國境內(nèi)取得的所得，是指來源于中國境內(nèi)的所得；所說的從中國境外取得的所得，是指來源于中國境外的所得。
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.
第五條 下列所得，不論支付地點(diǎn)是否在中國境內(nèi)，均為來源于中國境內(nèi)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.
?。ㄒ唬┮蛉温殹⑹芄?、履約等而在中國境內(nèi)提供勞務(wù)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）將財產(chǎn)出租給承租人在中國境內(nèi)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）轉(zhuǎn)讓中國境內(nèi)的建筑物、土地使用權(quán)等財產(chǎn)或者在中國境內(nèi)轉(zhuǎn)讓其他財產(chǎn)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;
?。ㄋ模┰S可各種特權(quán)在中國境內(nèi)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;
?。ㄎ澹闹袊硟?nèi)的公司、企業(yè)以及其他經(jīng)濟(jì)組織或者個人取得的利息、股息、紅利所得。
(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.
第六條
在中國境內(nèi)無住所，但是居住一年以上五年以下的個人，其來源于中國境外的所得，經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)，可以只就由中國境內(nèi)公司、企業(yè)以及其他經(jīng)濟(jì)組織或者個人支付的部分繳納個人所得稅；
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.
居住超過五年的個人，從第六年起，應(yīng)當(dāng)就其來源于中國境外的全部所得繳納個人所得稅。
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.
第七條
在中國境內(nèi)無住所，但是在一個納稅年度在中國境內(nèi)連續(xù)或者累計(jì)居住不超過90日的個人，其來源于中國境內(nèi)的所得，由境外雇主支付并且不由該啟主在中國境內(nèi)的機(jī)構(gòu)、場所負(fù)擔(dān)的部分，兔予繳納個人所得稅。
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.
第八條 稅法第二條所說的各項(xiàng)個人所得的范圍：
Article 8.The scope of the categories of income mentioned in Article 2 of the
Tax Law shall be as set forth below;
（一）工資、薪金所得，是指個人因任職或者受扈而取得的工資，薪金、獎金、年終加賀、勞動分紅、津貼以及與任職或者受扈有關(guān)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.
?。ǘ﹤€體工商戶的生產(chǎn)、經(jīng)營所得，是指：
(2) The term "income from production or business operation derived by
individual industrial and commercial households" shall mean the following:
1．個體工商戶從事工業(yè)、手工業(yè)、建筑業(yè)、交通運(yùn)輸業(yè)、商業(yè)、飲食業(yè)、服務(wù)業(yè)、修理業(yè)以及其他行業(yè)生產(chǎn)、經(jīng)營取得的所得；
(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．個人經(jīng)政府有關(guān)部門批準(zhǔn)，取得執(zhí)照，從事辦學(xué)、醫(yī)療、咨詢以及其他有償服務(wù)活動取得的所得；
(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．其他個人從事工商業(yè)生產(chǎn)、經(jīng)營取得的所得；
(c) other income derived by individuals from engagement in individual
industrial and commercial production and business;
4。上述個體工商戶和個人取得的生產(chǎn)、經(jīng)營有關(guān)的各項(xiàng)應(yīng)納稅取得。
(d) all taxable income related to production and business of the above
individual industrial and commercial households and individuals.
?。ㄈζ笫聵I(yè)單位的承包經(jīng)營、承租經(jīng)營所得，是指個人承包經(jīng)營、承租經(jīng)營以轉(zhuǎn)包、轉(zhuǎn)租取得的所得，包括個人按月或者按次取得的工資、薪金性質(zhì)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）勞務(wù)報酬所得，是指個人從事設(shè)計(jì)、裝珍、安裝、制圖、化驗(yàn)、測試、醫(yī)療、法凱會計(jì)、咨詢、講學(xué)、新聞、廣播、翻譯、審稿、書畫、雕刻、影視、錄音、錄像、演出、表演、廣告、展覽、技術(shù)眼務(wù)、介紹服務(wù)、經(jīng)紀(jì)服務(wù)、代辦服務(wù)以及其他勞務(wù)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.
?。ㄎ澹└宄晁?，是指個人因作品以圖書、報刊形式出版、發(fā)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.
?。┨卦S權(quán)使用費(fèi)所得，是指個人提供專利權(quán)、商標(biāo)權(quán)、著作權(quán)、非專利權(quán)技術(shù)以及蔫他特許權(quán)的使用權(quán)取得的所得；提供著作權(quán)的使用權(quán)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.
?。ㄆ撸├?、股息、紅利所得，是指個人擁有債權(quán)、股權(quán)而取得的利息、股息、紅利所得。
(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.
?。ò耍┴敭a(chǎn)租賃所得，是指個人出租建筑物、土地使用權(quán)、機(jī)器設(shè)備、車船以及其他財產(chǎn)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.
?。ň牛┴敭a(chǎn)轉(zhuǎn)讓所得，是指個人轉(zhuǎn)讓有價證券、股權(quán)、建筑物、土地使用權(quán)、機(jī)器設(shè)備、車船以及其他財產(chǎn)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.
?。ㄊ┡既凰?，是指個人得獎、中獎、中彩以及其他偶然性質(zhì)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.
個人取得的所得，難以界定應(yīng)納稅所得項(xiàng)目的，由主管稅務(wù)機(jī)關(guān)確定。
Income derived by individuals for which the taxable category is difficult to
determine shall be decided upon by the tax authorities-in-charge.
第九條 對股票轉(zhuǎn)讓所得征收個人所得稅的辦法，由財政部另行制定，報國務(wù)院批準(zhǔn)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.
第十條 個人取得的應(yīng)納稅所得，包括現(xiàn)金、實(shí)物和有價證券。
Article 10.Taxable income derived by individuals shall include cash, physical
objects and negotiable securities.
所得為實(shí)物的，應(yīng)當(dāng)按照取得憑證上所注明的價格應(yīng)計(jì)算納稅所得額；
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.
無憑證的實(shí)物或者憑證上所注明的價格明顯們低的，由主管稅務(wù)機(jī)關(guān)參照當(dāng)?shù)氐氖袌鰞r格核定應(yīng)納稅所得額。
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；
所得為有價證券的，由主管稅務(wù)機(jī)關(guān)根據(jù)票面價格和市場價格核定應(yīng)納稅所得額。
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.
第十一條 稅法第三條第四項(xiàng)所說的勞務(wù)報酬所得一次收入畸高，是指個人一次取得勞務(wù)報酬，其應(yīng)納稅所得額超過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.
對前款應(yīng)納稅所得額超過20000元至50000元的部分，依照稅法規(guī)定計(jì)算應(yīng)納稅額后再按照應(yīng)納稅額加征五成；超過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.
第十二條
稅法第四條第二項(xiàng)所說的國債利息，是指個人持有中華人民共和國財政部發(fā)行的債券而取得的利息所得；所說的國家發(fā)行的金融債券利息，是指個人持有國務(wù)院批準(zhǔn)發(fā)行的金融債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.
第十三條 稅法第四條第三項(xiàng)所說的按照國家統(tǒng)一規(guī)定發(fā)給的補(bǔ)貼、津貼，是指按照國務(wù)院規(guī)定發(fā)給的政府特殊津貼和國務(wù)院規(guī)定免納個人所得稅的補(bǔ)貼、津貼。
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.
第十四條
稅法第四條第四項(xiàng)所說的福利費(fèi)，是指根據(jù)國家有關(guān)規(guī)定，從企業(yè)、事業(yè)單位、國家機(jī)關(guān)、社會團(tuán)體提留的福利費(fèi)或者工會經(jīng)費(fèi)中支付給個人的生活補(bǔ)助費(fèi)；所說的救濟(jì)金，是指國家民政部門支付給個人的生活困難補(bǔ)助費(fèi)。
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.
第十五條
稅法第四條第八項(xiàng)所說的依照我國法律規(guī)定應(yīng)予免稅的國家駐華使館、領(lǐng)事館的外交代表、領(lǐng)事官員和其他人員的所得，是指依照《中華人民共和國外交特權(quán)與豁兔條例》和《中華人民共和國領(lǐng)事特權(quán)與豁免條例》規(guī)定免稅的所得。
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.
第十六條 稅法第五條所說的減征個人所得稅，其減征的幅度和期限由省、自治區(qū)、直轄市人民政府規(guī)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.
第十七條
稅法第六條第一款第二項(xiàng)所說的成本、費(fèi)用，是指納稅人從事生產(chǎn)、經(jīng)營所發(fā)生的各項(xiàng)直接支出和分配計(jì)入成本的間接費(fèi)用以及銷售費(fèi)用、管理費(fèi)用、財務(wù)費(fèi)用；所說的損失，是指納稅義務(wù)人在生產(chǎn)、經(jīng)營過程中發(fā)生的各項(xiàng)營業(yè)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.
從事生產(chǎn)、經(jīng)營的納稅義務(wù)人未提供完整、準(zhǔn)確的納稅資料，不能正確計(jì)算應(yīng)納稅所得額的，由主管稅務(wù)機(jī)關(guān)核定其應(yīng)納稅所得額。
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.
第十八條
稅法第六條第一款第三項(xiàng)所說的每一納稅年度的收入總額，是指納稅義務(wù)人按照承包經(jīng)營、承租經(jīng)營合同規(guī)定人分的經(jīng)營利潤和工資、薪金性質(zhì)的所得；所說的減除必要費(fèi)用，是指按月減除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.
第十九條 稅法第六條第一款第五項(xiàng)所說的減財產(chǎn)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:
（一）有價證券，為買入價以及買入時按照規(guī)定交納的有關(guān)費(fèi)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;
?。ǘ┙ㄖ铮瑸榻ㄔ熨M(fèi)或者購進(jìn)價格以及其他有關(guān)費(fèi)用；
(2) in the case of buildings, the construction expenses or purchase price, and
other related expenses;
?。ㄈ┩恋厥褂脵?quán)，為取得土地使用權(quán)所支付的金額，開發(fā)土地的費(fèi)用以及其他有關(guān)費(fèi)用；
(3) in the case of land use rights, amount paid to acquire the land use
rights, land development expenses and other related expenses;
?。ㄋ模C(jī)器設(shè)備、車船，為購進(jìn)價格、運(yùn)輸費(fèi)、安裝費(fèi)以及其他有關(guān)費(fèi)用；
(4) in the case of machinery, equipment, vehicles and vessels, the purchase,
freight, installation expenses and other related expenses;
?。ㄎ澹┢渌敭a(chǎn)，參照以上方法確定。
(5) in the case of other property, the original value shall be determined by
reference of the above methods.
納稅義務(wù)人未提供完整、準(zhǔn)確的財產(chǎn)原值憑證，不能正確計(jì)算財產(chǎn)原值的，由主管稅務(wù)機(jī)關(guān)核定其財產(chǎn)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.
第二十條 稅法第六條第一款第五項(xiàng)所說的合理費(fèi)用，是指賣出財產(chǎn)時按照規(guī)定支付的有關(guān)費(fèi)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.
第二十一條 稅法第六條第一款第四項(xiàng)、第六項(xiàng)所說的每次收入，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:
?。ㄒ唬﹦趧?wù)報酬所得，屬于一次性收入的，以取得該項(xiàng)收人為一次；用于同一項(xiàng)目連續(xù)收入的，以一個月內(nèi)取得的收人為一次。
(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;
?。ǘ└宄晁茫悦看纬霭?、發(fā)表取得的收人為一次。
(2) in the case of income from author's remuneration, the income derived on
each instance of publication;
（三）特許權(quán)使用費(fèi)所得，以一項(xiàng)特許權(quán)的一次許可使用所取得的收入為一次。
(3) in the case of income from royalties, the income derived from each
instance of licensing a licensing right;
?。ㄋ模┴敭a(chǎn)租賃所得，以一個月內(nèi)取得的收人為一次。
(4) in the ease of income from the lease of property, the income derived
during one month;
（五）利息、股息、紅利所得，以支付利息、股息紅利時取得的收入為一次。
(5) in the case of income from interest, dividends and extra dividends, the
income derived each time interest, dividends or extra dividends are paid;
?。┡既凰茫悦看稳〉迷擁?xiàng)收人為一次，
(6) in the case of contingent income, each payment of such income obtained.
第二十二條 財產(chǎn)轉(zhuǎn)讓所得，按照一次轉(zhuǎn)讓財產(chǎn)的收入額減除財產(chǎn)原值和合理費(fèi)用后的余額，計(jì)算納稅。
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.
第二十三條 二個或者二個以上的個人共同取得同一項(xiàng)目的收入的，應(yīng)當(dāng)對每個人取得的收入分別按照說法規(guī)定減除費(fèi)用后計(jì)算納稅。
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.
第二十四條
稅法第六條第二款所說的個人將其所得對教育事業(yè)和其他公益事業(yè)的捐贈，是指個人將其所得通過中國境內(nèi)的社會團(tuán)體、國家機(jī)關(guān)向教育和其他社會公益事業(yè)以及遭受嚴(yán)重自然災(zāi)害地區(qū)、貧困地區(qū)的捐贈。
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.
捐贈額未超過納稅義務(wù)人申報的應(yīng)納稅所得額30％，可以從其應(yīng)納稅所得額中扣除。
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.
第二十五條 稅法第六條第三款所說的在中國境外取得工資、薪金所得、是指在中國境外任職或者受雇而取得的工資、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.
第二十六條 稅法第六條第三款所說的附加減除費(fèi)用，是指每月在減除800元費(fèi)用的基礎(chǔ)上，再減除本條例第二十八條規(guī)定數(shù)額的費(fèi)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.
第二十七條 稅法第六條第三款所說的附加減除費(fèi)用適用的范圍，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:
?。ㄒ唬┰谥袊硟?nèi)的外商投資企業(yè)和外國企業(yè)中工作的外籍人員；
(1) foreign nationals working in foreign investment enterprises and foreign
enterprises in the People's Republic of China;
（二）應(yīng)聘在中國境內(nèi)的企業(yè)、事業(yè)單位、社會團(tuán)體、國家機(jī)關(guān)中工作的外籍專家；
(2) foreign experts hired to work in enterprises, institutions, social
organizations and government agencies in the People's Republic of China;
?。ㄈ┰谥袊硟?nèi)有住所而在中國境外任職或者受雇取得工資、薪金所得個人；
(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;
（四）財政部確定的其他人員；。
and (4) other personal as determined by the Ministry of Finance.
第二十八條 稅法第六條第三款所說的附加減除費(fèi)用標(biāo)準(zhǔn)為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.
第二十九條 華僑和香港、澳門、臺灣同胞，參照本條例第二十六條、第二十六條、第二十八條的規(guī)定執(zhí)行。
Article 29.Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall
be treated by reference to Article 26, 27 and 28 hereof.
第三十條 在中國境內(nèi)有住所，或者無住所而在境內(nèi)居住滿一年的個人，從中國境內(nèi)和境外取得的所得，應(yīng)當(dāng)分別計(jì)算應(yīng)納稅額。
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.
第三十一條 稅法第七條所說的已在境外繳納的個人所得稅稅額，是指納稅義務(wù)人從申國境外取得的所得，依照該所得來源國家或者地區(qū)的法律應(yīng)錄當(dāng)繳納并且驗(yàn)際已經(jīng)繳稅額。
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.
第三十二條
稅法第六條所說的依照稅法規(guī)定計(jì)算的應(yīng)納稅額，是指納稅義務(wù)人從中國境外取得的所得，區(qū)別不同國家或者地區(qū)和不同應(yīng)稅項(xiàng)目，依照稅法規(guī)定的費(fèi)用減除標(biāo)準(zhǔn)和適用稅率計(jì)算的應(yīng)納稅額；同一國家或者地區(qū)內(nèi)不同應(yīng)稅項(xiàng)目的應(yīng)納稅額之和，為該國家或者地區(qū)的扣除限額。
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.
納稅義務(wù)人在中國境外一個國家或者地區(qū)實(shí)際已經(jīng)繳納的個人所得稅稅額，低于依照前款規(guī)定計(jì)算出的該國家或者地區(qū)扣除限額的，應(yīng)當(dāng)在中國繳納差額部分的稅款；
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.
超過該國家或者地區(qū)扣除限額的，其超過部分不得在本納稅年度的應(yīng)納稅額中扣除，但是可以在后納稅年度的該國家或者地區(qū)扣除限額的余額中補(bǔ)扣，補(bǔ)扣期限最長不得超過五年。
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.
第三十三條 納稅義務(wù)人依照稅法第六條的規(guī)定申請扣除已在境外繳納的個人所得稅稅額時，應(yīng)當(dāng)提供境外稅務(wù)機(jī)關(guān)填發(fā)的完稅憑證原件。
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.
第三十四條
扣繳義務(wù)人在向個人支付應(yīng)稅款項(xiàng)時，應(yīng)當(dāng)依照稅法規(guī)定代稅款，按時繳庫，并專項(xiàng)記載備查。前款所說的支付，包括現(xiàn)金支付、匯撥支付、轉(zhuǎn)帳和以有價證券、實(shí)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.
第三十五條
自行申報的納稅義務(wù)人，應(yīng)當(dāng)向取秘所得的當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)申報納稅。從中國境外取得所得，以及在中國境內(nèi)二處或者二處以上取得所得的，可以由納稅義務(wù)人選擇一地申報納稅；納稅義務(wù)人變更申報納稅地點(diǎn)的，應(yīng)當(dāng)經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)。
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.
第三十六條 自行申報的納稅義務(wù)人，在申報納稅時，其在中國境內(nèi)已扣繳的稅款，準(zhǔn)予按照規(guī)定從應(yīng)納稅額中扣除。
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.
第三十七條
納稅義務(wù)人兼有稅法第二條所列的二項(xiàng)或者二項(xiàng)以上的所得的，按項(xiàng)分別計(jì)算納稅，在中國境內(nèi)二處或者二處以上取得稅法第二條第一項(xiàng)、第二項(xiàng)、第三項(xiàng)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.
項(xiàng)所得合并計(jì)算納稅。
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.
第三十八條 稅法第九條第二款所說的特定行業(yè)，是指采掘業(yè)、遠(yuǎn)洋運(yùn)輸業(yè)、遠(yuǎn)洋捕撈業(yè)以及財政部確定的其他行業(yè)。
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.
第三十九條
稅法第九條第二款所說的按年計(jì)算、分月預(yù)繳的計(jì)征方式，是指本條例條三十八條所列的特定行業(yè)職工的工資、薪金所得應(yīng)納的稅款，按月預(yù)繳，自年度終了之日起30日內(nèi)，合計(jì)其全年工資、薪金所得，再按12個月平均并計(jì)算實(shí)際應(yīng)納的稅款，多退少補(bǔ)。
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.
第四十條
稅法第九條第四款所說的由納稅義務(wù)人在年度終了后30日內(nèi)將應(yīng)納的稅款繳入國庫，是指在日終一次性取得承包經(jīng)營、承租經(jīng)營所得的納稅義務(wù)人，自取得收入之日起30日內(nèi)將應(yīng)納的稅款繳入國庫。
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.
第四十一條
依照稅法第十條的規(guī)定，所得為外國貨幣的，應(yīng)當(dāng)按照填開完稅憑證的上一月最后一日中國人民銀行公布的外匯牌價，折合成人民幣計(jì)算應(yīng)納稅所得額。依照稅法規(guī)定，在年度終了后匯算清繳的，對已經(jīng)按月或者按次預(yù)繳稅款的外國貨幣所得，不再重新折算；對應(yīng)當(dāng)補(bǔ)繳稅款的所得部分，按照上一納稅年度最后一日中國人民銀行公布的外匯牌價，折合成人民幣計(jì)算應(yīng)納稅所得額。
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.
第四十二條 稅務(wù)機(jī)關(guān)按照稅法第十一條的付給扣繳義務(wù)人手續(xù)費(fèi)時，應(yīng)當(dāng)按月填開收入追還書發(fā)給扣繳義務(wù)人。扣繳義務(wù)人持收入退還書向指定的銀行辦理退庫手續(xù)。
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.
第四十三條 個人所得稅納稅申報表、扣繳個人所得稅報告表和個人所得稅完稅憑證式樣，由國家稅務(wù)總局統(tǒng)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.
第四十四條 稅法和本條例所說的納稅年度，自公歷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.
第四十五條 1994年納稅年度起，個人所得稅依照稅法以及本條例的規(guī)定計(jì)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.
第四十六條 本條例由財政部會同國家稅務(wù)總局解釋。
Article 46.These Regulations shall be interpreted by the Ministry of Finance
and the State Administration of Taxation.
第四十七條
本條例自發(fā)布之日起施行。1987年8月8日國務(wù)院發(fā)布的《中華人民共和國國務(wù)院關(guān)于對來華工作的外籍人員工資、薪金所得減征個人所得稅的暫行規(guī)定》同時廢止。
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.
希尼爾翻譯公司 2014-10-24
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