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個人所得稅法實施條例  中英對照

   From:青島希尼爾翻譯公司 http://www.eacrwc.tw  2014-11-15


        第一條 根據《中華人民共和國個人所得稅法》(以下簡稱稅法)的規定,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有住所的個人,是指因戶籍、家庭、經濟利益關系而在中國境內習慣性居住的個人。

  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居住滿一年,是指在一個納稅年度中國境內居住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。

  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取得的所得,是指來源于中國境內的所得;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,不論支付地點是否在中國境內,均為來源于中國境內的所得:

  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)因任職、受雇、履約等而在中國境內提供勞務取得的所得;

  (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)將財產出租給承租人在中國境內使用而取得的所得;

  (2) income from the lease of property to a lessee for use inside the People's Republic of China;

  (三)轉讓中國境內的建筑物、土地使用權等財產或者在中國境內轉讓其他財產取得的所得;

  (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)許可各種特權在中國境內使用而取得的所得;

  (4) Income from the licensing for use inside the People's Republic of China of any kind of licensing rights;

  (五)從中國境內的公司、企業以及其他經濟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,經主管稅務機關批準,可以只就由中國境內公司、企業以及其他經濟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,應當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 在中國境內無住所,但是在一個納稅年度在中國境內連續或者累計居住不超過90日的個人,其來源于中國境內的所得,由境外雇主支付并且不由該啟主在中國境內的機構、場所負擔的部分,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)個體工商戶的生產、經營所得,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、手工業、建筑業、交通運輸業、商業、飲食業、服務業、修理業以及其他行業生產、經營取得的所得;

  (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.個人經政府有關部門批準,取得執照,從事辦學、醫療、咨詢以及其他有償服務活動取得的所得;

  (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生產、經營取得的所得;

  (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、經營有關的各項應納稅取得。

  (d) all taxable income related to production and business of the above individual industrial and commercial households and individuals.

  (三)對企事業單位的承包經營、承租經營所得,是指個人承包經營、承租經營以轉包、轉租取得的所得,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)勞務報酬所得,是指個人從事設計、裝珍、安裝、制圖、化驗、測試、醫療、法凱會計、咨詢、講學、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、技術眼務、介紹服務、經紀服務、代辦服務以及其他勞務取得的所得。

  (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,是指個人因作品以圖書、報刊形式出版、發表而取得的所得。

  (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)特許權使用費所得,是指個人提供專利權、商標權、著作權、非專利權技術以及蔫他特許權的使用權取得的所得;提供著作權的使用權取得的所得,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、紅利所得,是指個人擁有債權、股權而取得的利息、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.

  (八)財產租賃所得,是指個人出租建筑物、土地使用權、機器設備、車船以及其他財產取得的所得。

  (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)財產轉讓所得,是指個人轉讓有價證券、股權、建筑物、土地使用權、機器設備、車船以及其他財產取得的所得。

  (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,是指個人得獎、中獎、中彩以及其他偶然性質的所得。

  (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,難以界定應納稅所得項目的,由主管稅務機關確定。

  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 對股票轉讓所得征收個人所得稅的辦法,由財政部另行制定,報國務院批準施行。

  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 個人取得的應納稅所得,包括現金、實物和有價證券。

  Article 10.Taxable income derived by individuals shall include cash, physical objects and negotiable securities.

  所得為實物的,應當按照取得憑證上所注明的價格應計算納稅所得額;

  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.

  無憑證的實物或者憑證上所注明的價格明顯們低的,由主管稅務機關參照當地的市場價格核定應納稅所得額。

  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,由主管稅務機關根據票面價格和市場價格核定應納稅所得額。

  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 稅法第三條第四項所說的勞務報酬所得一次收入畸高,是指個人一次取得勞務報酬,其應納稅所得額超過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.

  對前款應納稅所得額超過20000元至50000元的部分,依照稅法規定計算應納稅額后再按照應納稅額加征五成;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 稅法第四條第二項所說的國債利息,是指個人持有中華人民共和國財政部發行的債券而取得的利息所得;所說的國家發行的金融債券利息,是指個人持有國務院批準發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 稅法第四條第三項所說的按照國家統一規定發給的補貼、津貼,是指按照國務院規定發給的政府特殊津貼和國務院規定免納個人所得稅的補貼、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 稅法第四條第四項所說的福利費,是指根據國家有關規定,從企業、事業單位、國家機關、社會團體提留的福利費或者工會經費中支付給個人的生活補助費;所說的救濟金,是指國家民政部門支付給個人的生活困難補助費。

  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 稅法第四條第八項所說的依照我國法律規定應予免稅的國家駐華使館、領事館的外交代表、領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與豁兔條例》和《中華人民共和國領事特權與豁免條例》規定免稅的所得。

  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、直轄市人民政府規定。

  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所說的成本、費用,是指納稅人從事生產、經營所發生的各項直接支出和分配計入成本的間接費用以及銷售費用、管理費用、財務費用;所說的損失,是指納稅義務人在生產、經營過程中發生的各項營業外支出。

  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、經營的納稅義務人未提供完整、準確的納稅資料,不能正確計算應納稅所得額的,由主管稅務機關核定其應納稅所得額。

  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所說的每一納稅年度的收入總額,是指納稅義務人按照承包經營、承租經營合同規定人分的經營利潤和工資、薪金性質的所得;所說的減除必要費用,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所說的減財產原值,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定交納的有關費用;

  (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;

  (二)建筑物,為建造費或者購進價格以及其他有關費用;

  (2) in the case of buildings, the construction expenses or purchase price, and other related expenses;

  (三)土地使用權,為取得土地使用權所支付的金額,開發土地的費用以及其他有關費用;

  (3) in the case of land use rights, amount paid to acquire the land use rights, land development expenses and other related expenses;

  (四)機器設備、車船,為購進價格、運輸費、安裝費以及其他有關費用;

  (4) in the case of machinery, equipment, vehicles and vessels, the purchase, freight, installation expenses and other related expenses;

  (五)其他財產,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.

  納稅義務人未提供完整、準確的財產原值憑證,不能正確計算財產原值的,由主管稅務機關核定其財產原值。

  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所說的合理費用,是指賣出財產時按照規定支付的有關費用。

  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、第六項所說的每次收入,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:

  (一)勞務報酬所得,屬于一次性收入的,以取得該項收人為一次;用于同一項目連續收入的,以一個月內取得的收人為一次。

  (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;

  (二)稿酬所得,以每次出版、發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)特許權使用費所得,以一項特許權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;

  (四)財產租賃所得,以一個月內取得的收人為一次。

  (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;

  (六)偶然所得,以每次取得該項收人為一次,

  (6) in the case of contingent income, each payment of such income obtained.

  第二十二條 財產轉讓所得,按照一次轉讓財產的收入額減除財產原值和合理費用后的余額,計算納稅。

  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目的收入的,應當對每個人取得的收入分別按照說法規定減除費用后計算納稅。

  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和其他公益事業的捐贈,是指個人將其所得通過中國境內的社會團體、國家機關向教育和其他社會公益事業以及遭受嚴重自然災害地區、貧困地區的捐贈。

  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人申報的應納稅所得額30%,可以從其應納稅所得額中扣除。

  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用,是指每月在減除800元費用的基礎上,再減除本條例第二十八條規定數額的費用。

  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:

  (一)在中國境內的外商投資企業和外國企業中工作的外籍人員;

  (1) foreign nationals working in foreign investment enterprises and foreign enterprises in the People's Republic of China;

  (二)應聘在中國境內的企業、事業單位、社會團體、國家機關中工作的外籍專家;

  (2) foreign experts hired to work in enterprises, institutions, social organizations and government agencies in the People's Republic of China;

  (三)在中國境內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用標準為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、第二十八條的規定執行。

  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 在中國境內有住所,或者無住所而在境內居住滿一年的個人,從中國境內和境外取得的所得,應當分別計算應納稅額。

  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,是指納稅義務人從申國境外取得的所得,依照該所得來源國家或者地區的法律應錄當繳納并且驗際已經繳稅額。

  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定計算的應納稅額,是指納稅義務人從中國境外取得的所得,區別不同國家或者地區和不同應稅項目,依照稅法規定的費用減除標準和適用稅率計算的應納稅額;同一國家或者地區內不同應稅項目的應納稅額之和,為該國家或者地區的扣除限額。

  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.

  納稅義務人在中國境外一個國家或者地區實際已經繳納的個人所得稅稅額,低于依照前款規定計算出的該國家或者地區扣除限額的,應當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扣除限額的,其超過部分不得在本納稅年度的應納稅額中扣除,但是可以在后納稅年度的該國家或者地區扣除限額的余額中補扣,補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 納稅義務人依照稅法第六條的規定申請扣除已在境外繳納的個人所得稅稅額時,應當提供境外稅務機關填發的完稅憑證原件。

  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 扣繳義務人在向個人支付應稅款項時,應當依照稅法規定代稅款,按時繳庫,并專項記載備查。前款所說的支付,包括現金支付、匯撥支付、轉帳和以有價證券、實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人,應當向取秘所得的當地主管稅務機關申報納稅。從中國境外取得所得,以及在中國境內二處或者二處以上取得所得的,可以由納稅義務人選擇一地申報納稅;納稅義務人變更申報納稅地點的,應當經主管稅務機關批準。

  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人,在申報納稅時,其在中國境內已扣繳的稅款,準予按照規定從應納稅額中扣除。

  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 納稅義務人兼有稅法第二條所列的二項或者二項以上的所得的,按項分別計算納稅,在中國境內二處或者二處以上取得稅法第二條第一項、第二項、第三項所得的,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.

  項所得合并計算納稅。

  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,是指采掘業、遠洋運輸業、遠洋捕撈業以及財政部確定的其他行業。

  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算、分月預繳的計征方式,是指本條例條三十八條所列的特定行業職工的工資、薪金所得應納的稅款,按月預繳,自年度終了之日起30日內,合計其全年工資、薪金所得,再按12個月平均并計算實際應納的稅款,多退少補。

  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人在年度終了后30日內將應納的稅款繳入國庫,是指在日終一次性取得承包經營、承租經營所得的納稅義務人,自取得收入之日起30日內將應納的稅款繳入國庫。

  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定,所得為外國貨幣的,應當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,折合成人民幣計算應納稅所得額。依照稅法規定,在年度終了后匯算清繳的,對已經按月或者按次預繳稅款的外國貨幣所得,不再重新折算;對應當補繳稅款的所得部分,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,折合成人民幣計算應納稅所得額。

  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 稅務機關按照稅法第十一條的付給扣繳義務人手續費時,應當按月填開收入追還書發給扣繳義務人。扣繳義務人持收入退還書向指定的銀行辦理退庫手續。

  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,由國家稅務總局統一制定。

  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定計算征收。

  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 本條例自發布之日起施行。1987年8月8日國務院發布的《中華人民共和國國務院關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.

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希尼爾翻譯公司  2014-10-24