Announcement of the State Administration of Taxation on Issues Relating to Implementing the Revised Individual Income Tax Law

Announcement of the State Administration of Taxation on Issues Relating to Implementing the Revised Individual Income Tax Law

Announcement of the State Administration of Taxation [2011] No. 46

July 29, 2011

The Decision of the Standing Committee of the National People's Congress on Revising the Individual Income Tax Law (Order of the President of the People's Republic of China No. 48) (hereinafter referred to as the Tax Law) will come into effect on September 1, 2011. According to the revised articles of the Tax Law, specific issues relating to the implementation thereof are hereby announced as follows:

I.
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