Individual Income Tax Law of the People's Republic of China (Revised in 1999)
Individual Income Tax Law of the People's Republic of China (Revised in 1999)
Income Tax Law of the People's Republic of China (Revised in 1999)
Order of the President [1999] No. 22
August 30, 1999
(Adopted at the Third Session of the Fifth National People's Congress on September 10, 1980 and promulgated by Order No.11 of the Chairman of the Standing Committee of the National People's Congress on September 10, 1980; revised for the first time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the Fourth Meeting of the Standing Committee of the Eighth National People's Congress on October 31, 1993; and revised for the second time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 11th Meeting of the Standing Committee of the Ninth National People's Congress on August 30, 1999)
Article 1 Individual income tax shall be paid in accordance with the provisions of this Law by individuals who, with or without domiciles in the People's Republic of China, have resided in the country for one year or more on their income gained within or outside China.
Individuals who have no domiciles and do not reside in the People's Republic of China or who have no domiciles but have resided in China for less than one year shall pay individual income tax on their income gained within China in accordance with the provisions of this Law.)>
Article 2 Individual income tax shall be paid on the following categories of individual income:
1. income from wages and salaries;
2. income from production or business operation conducted by self-employed industrial and commercial households;
3. income from contracted or leased operation of enterprises or institutions;
4. income from remuneration for personal services;
5. income from author's remuneration;
6. income from royalties;
7. income from interest, dividends and bonuses;
8. income from the lease of property;
9. income from the transfer of property;
10.
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