中华人民共和国个人所得税法实施条例(英文版)类别: 国务院行政法规 部门: 未知 地区: 全国 颁布时间: 1994 年 1 月 28 日 阅读次数: 366REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA (State Council: 28 January 1994) Whole Doc. Article 1 These Regulations are formulated in accordance with the Individual Income Tax law of the People's Republic of China (the "Tax Law"). 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. 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. No deductions shall be made from that number of days for Temporary Trips out of the People's Republic of China. 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. 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. 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. (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.; (2) income from the lease of property to a lessee for use inside the People's Republic of China; (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; (4) Income from the licensing for use inside the People's Republic of China of any kind of licensing rights; (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. 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. 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. 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. Article 8 The scope of the categories of income mentioned in Article 2 of the Tax Law shall be as set forth below; (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. (2) The term "income from production or business operation derived by individual industrial and commercial households" shall mean the following: (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; (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; (c) other income der。