Individual Income Tax Law of the People's Republic of China (Revised in 2011)
Individual Income Tax Law of the People's Republic of China (Revised in 2011)
Individual Income Tax Law of the People's Republic of China (Revised in 2011)
Order of the President of the People's Republic of China No.48
June 30, 2011
(Adopted by the 3rd Session of the Fifth National People's Congress on September 10, 1980;
amended 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 4th Session of the Standing Committee of the Eighth National People's Congress on October 31, 1993;
amended 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 Session of the Standing Committee of the 9th National People's Congress on August 30, 1999;
amended for the third time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 18th Session of the Standing Committee of the Tenth National People's Congress on October 27, 2005;
amended for the fourth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 28th Session of the Standing Committee of the 10th National People's Congress on June 29, 2007;
amended for the fifth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 31st Session of the Standing Committee of the 10th National People's Congress on December 29, 2007;
amended for the sixth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 31st Session of the Standing Committee of the 10th National People's Congress on June 30, 2011.)
Article 1 For Individuals who have a domicile in China or individuals who do not have a domicile in China but have resided in China for one year or more, their income derived from China and overseas shall be subject to individual income tax pursuant to the provisions of this Law.
......
Order of the President of the People's Republic of China No.48
June 30, 2011
(Adopted by the 3rd Session of the Fifth National People's Congress on September 10, 1980;
amended 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 4th Session of the Standing Committee of the Eighth National People's Congress on October 31, 1993;
amended 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 Session of the Standing Committee of the 9th National People's Congress on August 30, 1999;
amended for the third time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 18th Session of the Standing Committee of the Tenth National People's Congress on October 27, 2005;
amended for the fourth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 28th Session of the Standing Committee of the 10th National People's Congress on June 29, 2007;
amended for the fifth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 31st Session of the Standing Committee of the 10th National People's Congress on December 29, 2007;
amended for the sixth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 31st Session of the Standing Committee of the 10th National People's Congress on June 30, 2011.)
Article 1 For Individuals who have a domicile in China or individuals who do not have a domicile in China but have resided in China for one year or more, their income derived from China and overseas shall be subject to individual income tax pursuant to the provisions of this Law.
......