个人所得税实施条例英文版Word文件下载.docx
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个人所得税实施条例英文版Word文件下载.docx
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whobyreasonoftheirpermanentregisteredaddress,
family
or
economic
interests,habituallyresideinthePeople'
sRepublicofChina.
Article3
ForthepurposesofthefirstparagraphofArticle1oftheTax
haveresidedforoneyearormoveinChina"
shallmean
to
have
residedwithinthePeople'
sRepublicofChinafor365daysinaTax
Year.
Nodeductionsshallbemadefromthatnumberofdaysfor
Temporary
Trips
outofthePeople'
Forthepurposesofprecedingparagraph,the
term
"
s
Republic
of
China"
shall
absence
from
the
People'
sRepublicofChinafornotmorethan30daysduringasingletrip,
ornotmorethanacumulativetotalof90daysover
a
number
trips,
withinthesameTaxYear.
Article4
ForthepurposesofthefirstandsecondparagraphsofArticle
1
of
theTaxLaw,theterm"
incomederivedfrom
sources
within
shall
meanincomethesourceofwhichisinsidethePeople'
sRepublicof
China,
andtheterm"
fromsourcesoutsideChina"
shallmeanincomethesource
whichisoutsidethePeople'
Article5
Thefollowingincome,whethertheplace
payment
is
inside
sRepublicofChinaornot,shallbeincome
derived
sources
insidethePeople'
(1)income
personal
services
provided
s
RepublicofChinabecauseofthetenure
an
office,
employment,
performanceofacontract,etc.;
(2)incomefromtheleaseofpropertytoalesseeforuseinside
sRepublicofChina;
(3)incomefromtheassignmentofpropertysuch
as
buildings,
land
userights,etc.
sRepublicofChinaorthe
assignment
sRepublicofChinaofanyotherproperty;
(4)IncomefromthelicensingforuseinsidethePeople'
sRepublicof
Chinaofanykindoflicensingrights;
(5)incomefrominterest,dividendsandextradividendsderived
from
companies,enterprisesandother
economic
organizations
Article6
Forincomederivedfromsources
outside
ChinaofindividualsnotdomiciledinthePeople'
sRepublicofChina,
but
residentformorethanoneyearandlessthanfiveyears,subject
approvalofthetaxauthorities-in-charge,individualincome
tax
may
be
paidononlythatpartwhichwaspaidbycompanies,enterprises
other
economicorganizations
individuals
which
are
RepublicofChina.Individualswhoresideformorethanfiveyears
shall,
commencingfromthesixthyear,payindividualincome
on
whole
amountofincomederivedfromsourcesoutside
China.
Article7
Forindividualswhoarenotdomiciledin
China,butwhoresideinsidethePeople'
sRepublicofChina
consecutively
oraccumulativelyfornotmorethan90daysinany
one
Tax
Year,
their
incomederivedfromsourcesinsidethePeople'
sRepublicofChinawhichis
paidbyanemployeroutsidethePeople'
sRepublicofChina,and
is
notbornebytheemployer'
sestablishmentor
business
place
sRepublicofChina,shallbeexemptfrom
individual
income
tax.
Article8
ThescopeofthecategoriesofincomementionedinArticle2
TaxLawshallbeassetforthbelow;
(1)Theterm"
incomefrom
wages
and
salaries"
wages,
salaries,bonuses,year-endextras,profitshares,
subsidies,
allowances
andotherincomerelatedtothetenureofanofficeoremploymentthat
derivedbyindividualsbyvirtueofthetenureofanofficeoremployment.
(2)Theterm"
incomefromproductionorbusinessoperationderivedby
individualindustrialandcommercialhouseholds"
shallmeanthefollowing:
(a)incomederivedbyindividualindustrialandcommercialhouseholds
fromengagementinindustry,
handicrafts,
construction,
transportation,
commerce,thefoodandbeverageindustry,theserviceindustry,therepair
industryandproductionandbusinessinotherindustries;
(b)incomederivedbyindividualsfromengagement,withapprovalfrom
therelevantgovernmentauthoritiesandafterhavingobtainedlicenses,in
provision
educational.
medical,
advisory
other
services
activitiesforconsideration;
(c)otherincomederivedbyindividualsfromengagementinindividual
industrialandcommercialproductionandbusiness;
(d)alltaxableincomerelatedto
production
aboveindividualindustrialandcommercialhouseholdsandindividuals.
(3)
The
contracted
leased
operation
enterprisesorinstitutions"
shallmeanincomederivedbyindividualsfrom
contractedorleasedoperations,
assigning
such
contracts
or
leases,includingincomeofawageorsalarynaturederivedbyindividuals
onamonthlybasisorfromtimetotime.
(4)Theterm"
incomefromremunerationforpersonal
services"
meanincomederivedbyindividualsfromengagementindesign,
decoration,
installation,
drafting,
laboratory
testing,
testing,
medical
treatment,legal
accounting,
advisory,
lecturing,
news,
broadcasting,
translation,proofreading,
painting
calligraphic,
carving,
moving
picture
television,
sound
recording,
video
show,
performance,advertising,exhibitionandtechnicalservices,
introduction
services,brokerageservices,agencyservicesandotherpersonalservices.
(5)Theterm"
incomefromauthor'
sremuneration"
income
derivedbyindividualsbyvirtueofthe
publication
their
works
in
books,newspapersandperiodicals.
(6)Theterm"
incomefromroyalties"
by
individualsfromprovisionoftherighttouse
patent
rights,
trademark
rights,copyrights,non-patentedtechnologyand
licensing
rights,
Incomefromprovisionofthefighttouse
copyrights
not
include
sremuneration.
(7)Theterm"
incomefrominterest,dividends
extra
dividends"
shallmeanincomefrominterest,dividendsand
dividends
that
derivedbyindividualsbyvirtueoftheirpossessionofcreditor'
rights
andsharerights.
(8)Theterm"
lease
property"
derivedbyindividualsfromthe
land
use
machinery,equipment,meansoftransportationandotherproperty.
(9)Theterm"
incomefromtransferof
properly"
derivedbyindividualsfromtheassignmentofnegotiablesecurities,share
rights,structures,
machinery,
equipment,
means
transportationandotherproperty.
(10)Theterm
contingent
income"
individualsfromwinningawards,prizesandlotteriesandotherincome
anoccasionalnature.
Incomederivedbyindividuals
for
taxable
category
difficult
to
determine
be
decided
upon
by
the
tax
authorities-in-charge.
Article9
Measuresforthelevyandcollection
if
on
incomefromthetransferofsharesshallbeseparatelyformulated
by
MinistryofFinanceandimplementeduponapprovalby
State
Council.
Article10
Taxableincomederivedbyindividualsshall
include
cash,
physical
objectsandnegotiablesecurities.
If
in
form
physicalobjects,
amount
be
determined
accordingtothepricespecifiedonthevoucherobtained.Ifthere
no
receiptforthephysicalobjectsorifthepricespecifiedonthe
voucher
obviously
low
side,
authorities-in-charge
determinetheamountoftaxableincomebyreferenceto
local
market
price,Iftheincomeisintheformofnegotiablesecurities,
amount
oftaxableincomeshallbedetermined
authorities-in-charge
accordingtothefacevalueandthemarketprice.
Article11
Forthepurposesofitem(4)ofArticle3oftheTaxLaw,thephrase
aspecificpaymentofincomefromremunerationfor
service
excessivelyhigh"
received
remuneration
for
personalservicewithanamountoftaxableincomeexceedingRMB20000.
Thatpartoftaxableincomeasmentionedinthe
preceding
paragraph
whichexceedsRMB20000butdoesnotexceedRMB
50000
shall,
after
amountoftaxpayableiscalculatedinaccordancewith
Law.
subjecttoanadditionallevyattherateof50percentofthe
taxpayable.ThatpartwhichexceedsRMB50000
subject
an
additionallevyattherateof100percentoftaxpayable.
Article12
Forthepurposesofitem
(2)ofArticle4oftheTaxLaw,theterm
interestonna
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