中华⼈民共和国个⼈所得税法实施条例 Implementing Regulations of the Individual Income Tax Law of the

（2018年修订） People's Republic of China (Revised in 2018)

发文日期: 2018-12-18 Promulgation date: 2018-12-18
地域: 全国 Effective region: NATIONAL
颁布机关: 国务院 Promulgator: State Council
文号: 中华⼈民共和国国务院令第707号 Document no: Order of the State Council of the People's Republic of China
No.707
时效性: 现行有效 Effectiveness: Effective
生效日期: 2019-01-01 Effective date: 2019-01-01
所属产品分类: 个⼈所得税 ( 税法->所得 Category: Individual Income Tax ( Tax Law->Income Tax->Individual Income
税->个⼈所得税 ) Tax )
中华⼈民共和国个⼈所得税法实施条例 Implementing Regulations of the Individual Income Tax Law of the People's
（2018年修订） Republic of China (Revised in 2018)
中华⼈民共和国国务院令第707号 Order of the State Council of the People's Republic of China No.707
2018年12月18日 December 18, 2018
现公布修订后的《中华⼈民共和国 The Implementing Regulations of the Individual Income Tax Law of the
个⼈所得税法实施条例》，自2019年1 People's Republic of China after the revision are hereby issued for
月1日起施行。 implementation as of January 1, 2019.
总理 李克强 Li Keqiang, premier
中华⼈民共和国个⼈所得税法实施 Implementing Regulations of the Individual Income Tax Law of the People's
条例 Republic of China
（1994年1月28日中华⼈民共和国 (Issued by the Order of the State Council of the People's Republic of China
国务院令第142号发布 根据2005年12 No.142 on January 28, 1994; firstly revised in accordance with the Decision of the
月19日《国务院关于修改〈中华⼈民共 State Council on the Revision of the Implementing Regulations of the Individual
和国个⼈所得税法实施条例〉的决定》 Income Tax Law of the People's Republic of China on December 19, 2005;
第⼀次修订 根据2008年2月18日《国 secondly revised in accordance with the Decision of the State Council on the
务院关于修改〈中华⼈民共和国个⼈所 Revision of the Implementing Regulations of the Individual Income Tax Law of the
得税法实施条例〉的决定》第⼆次修订 People's Republic of China on February 18, 2008; thirdly revised in accordance
根据2011年7月19日《国务院关于修 with the Decision of the State Council on Amending the Implementing Regulations
改〈中华⼈民共和国个⼈所得税法实施 of the Individual Income Tax Law of the People's Republic of China on July 19,
条例〉的决定》第三次修订 2018年12 2011; and fourthly revised by Order of the State Council of the People's Republic
月18日中华⼈民共和国国务院令第707 of China No.707 on December 18, 2018)
号第四次修订）
第⼀条 根据《中华⼈民共和国个 Article 1 The Regulations are formulated in accordance with the Individual
⼈所得税法》（以下简称个⼈所得税 Income Tax Law of the People's Republic of China (the "Individual Income Tax
法），制定本条例。 Law").
第⼆条 个⼈所得税法所称在中国 Article 2 For the purpose of the Individual Income Tax Law, "having a
境内有住所，是指因户籍、家庭、经济 domicile within the territory of China" means habitually residing in the territory of
利益关系而在中国境内习惯性居住；所 China by reason of permanent residence, family or economic interests; "income
称从中国境内和境外取得的所得，分别 sourced within and outside the territory of China" means income sourced within
是指来源于中国境内的所得和来源于中 the territory of China and income sourced outside the territory of China.
国境外的所得。
第三条 除国务院财政、税务主管 Article 3 Unless otherwise stipulated by the competent departments for
部门另有规定外，下列所得，不论支付 finance and tax under the State Council, the following types of income shall be
地点是否在中国境内，均为来源于中国 deemed to be income sourced within the territory of China, whether or not the
境内的所得： place of payment is within the territory of China:
（⼀）因任职、受雇、履约等在中 1. income for personal services provided within the territory of China through
国境内提供劳务取得的所得； the holding of any office, employment, the performance of a contract, etc.;
（⼆）将财产出租给承租⼈在中国 2. income derived from the leasing of property to a lessee for use within the
境内使用而取得的所得； territory of China;
（三）许可各种特许权在中国境内 3. income derived from the licensing for use within the territory of China of any
使用而取得的所得； kind of licensing rights;
（四）转让中国境内的不动产等财 4. income derived from the transfer of immovable property or any other
产或者在中国境内转让其他财产取得的 property located within the territory of China or from the transfer within the territory
所得； of China of any other property; and
（五）从中国境内企业、事业单 5. interest, dividend and bonus income derived from any enterprise, public
位、其他组织以及居民个⼈取得的利 institution, or other organization or individual resident within the territory of China.
息、股息、红利所得。
第四条 在中国境内无住所的个 Article 4 An individual who has no domicile in China but has resided in China
⼈，在中国境内居住累计满183天的年 for not more than six consecutive years in each of which he resided for 183 days
度连续不满六年的，经向主管税务机关 or more accumulatively shall be exempted from individual income tax on his
备案，其来源于中国境外且由境外单位 income derived outside the territory of China and paid by any overseas entity or
或者个⼈支付的所得，免予缴纳个⼈所 individual, subject to record-filing with the competent tax authority; where an
得税;在中国境内居住累计满183天的任 individual left China for more than 30 days on a single trip in any year during
⼀年度中有⼀次离境超过30天的，其在 which he resided in China for 183 days or more accumulatively, the consecutive
中国境内居住累计满183天的年度的连 years in each of which he resided in China for 183 days or more accumulatively
续年限重新起算。 shall be counted again.
第五条 在中国境内无住所的个 Article 5 For any individual who has no domicile within the territory of China,
⼈，在⼀个纳税年度内在中国境内居住 but who has resided in the territory of China for an aggregate period of no more
累计不超过90天的，其来源于中国境内 than 90 days in a tax year, that part of his income that is sourced within the territory
的所得，由境外雇主支付并且不由该雇 of China but is paid by an employer outside the territory of China, and which is not
主在中国境内的机构、场所负担的部 borne by any organization or office of the relevant employer located in the territory
分，免予缴纳个⼈所得税。 of China, shall be exempt from individual income tax.
第六条 个⼈所得税法规定的各项 Article 6 The scope of the income categories described in the Individual
个⼈所得的范围： Income Tax Law shall be as follows:
（⼀）⼯资、薪金所得，是指个⼈ 1. "Wage and salary income" means wages, salaries, bonuses, year-end
因任职或者受雇取得的⼯资、薪金、奖 bonuses, profit shares, subsidies, allowances earned by individuals by virtue of
金、年终加薪、劳动分红、津贴、补贴 the holding of any office or employment and other income earned by individuals
以及与任职或者受雇有关的其他所得。 relating to the holding of any office or employment.
（⼆）劳务报酬所得，是指个⼈从 2. "Income from remuneration for personal services" means income derived
事劳务取得的所得，包括从事设计、装 by individuals from engaging in design, decoration, installation, drafting,
潢、安装、制图、化验、测试、医疗、 laboratory testing, other testing, medical treatment, legal, accounting, advisory,
法律、会计、咨询、讲学、翻译、审 lecturing, translation, proofreading, painting and calligraphy, carving, film and
稿、书画、雕刻、影视、录音、录像、 television, sound recording, video recording, shows and concerts, performance,
演出、表演、广告、展览、技术服务、 advertising, exhibition and technical services, introduction services, brokerage
介绍服务、经纪服务、代办服务以及其 services, agency services and other personal services.
他劳务取得的所得。 3. "Income from author's remuneration" means income derived by individuals
（三）稿酬所得，是指个⼈因其作 by virtue of the publication of their works in books, newspapers and periodicals.
品以图书、报刊等形式出版、发表而取 4. "Royalty income" means income derived by individuals from granting the
得的所得。 right to use patents, trademarks, copyrights, non-patented technology and other
（四）特许权使用费所得，是指个 licensing rights. Income derived from granting the right to use copyrights shall not
⼈提供专利权、商标权、著作权、非专 include income from author's remuneration.
利技术以及其他特许权的使用权取得的 5. Business income means:
所得；提供著作权的使用权取得的所 (1) income derived by individual businesses from engaging in production and
得，不包括稿酬所得。 operation activities and by investors of sole proprietorship enterprises and
（五）经营所得，是指： individual partners of partnerships from the production and operation of sole
1.个体⼯商户从事生产、经营活动 proprietorship enterprises and partnerships registered in China;
取得的所得，个⼈独资企业投资⼈、合 (2) income derived by individuals from engaging in the provision of
伙企业的个⼈合伙⼈来源于境内注册的 educational, medical, advisory and other service activities for consideration;
个⼈独资企业、合伙企业生产、经营的 (3) income derived by individuals from contracting, renting, subcontracting or
所得； subletting from enterprises and public institutions; and
2.个⼈依法从事办学、医疗、咨询 (4) income derived by individuals from engagement in other production and
以及其他有偿服务活动取得的所得； operating activities.
3.个⼈对企业、事业单位承包经 6. "Interest, dividend and bonus income" means income from interest,
营、承租经营以及转包、转租取得的所 dividends and bonuses derived by individuals by virtue of their ownership of
得； creditors' rights and share rights.
4.个⼈从事其他生产、经营活动取 7. "Income from the leasing of property" means income derived by individuals
得的所得。 from the leasing of immovable property, machinery, equipment, vehicles and
（六）利息、股息、红利所得，是 vessels and other property.
指个⼈拥有债权、股权等而取得的利 8. "Income from the assignment of property" means income derived by
息、股息、红利所得。 individuals from the assignment of negotiable securities, share rights, property
（七）财产租赁所得，是指个⼈出 share in partnership, immovable property, machinery, equipment, vehicles and
租不动产、机器设备、车船以及其他财 vessels and other property.
产取得的所得。 9. "Casual income" means income derived by individuals from winning
 （⼋）财产转让所得，是指个⼈转 awards, prizes and lotteries and other income of an occasional nature.
让有价证券、股权、合伙企业中的财产 Decisions on income derived by individuals for which the taxable category is
份额、不动产、机器设备、车船以及其 not easily determined shall be made by the competent tax authority under the
他财产取得的所得。 State Council.
（九）偶然所得，是指个⼈得奖、
中奖、中彩以及其他偶然性质的所得。
个⼈取得的所得，难以界定应纳税
所得项目的，由国务院税务主管部门确
定。
第七条 对股票转让所得征收个⼈ Article 7 Measures for the levying and collection of individual income tax on
所得税的办法，由国务院另行规定，并 income from share trading shall be separately formulated by the State Council,
报全国⼈民代表⼤会常务委员会备案。 and submitted to the Standing Committee of the National People's Congress for
record-filing.
第⼋条 个⼈所得的形式，包括现 Article 8 Individual income includes cash, physical objects, negotiable
金、实物、有价证券和其他形式的经济 securities and any other forms of economic interests. Where income takes the form
利益；所得为实物的，应当按照取得的 of a physical object, taxable income shall be calculated according to the price
凭证上所注明的价格计算应纳税所得 specified on the receipt obtained; where there is no receipt for the physical object
额，无凭证的实物或者凭证上所注明的 or where the price specified on the receipt is clearly marked down, the taxable
价格明显偏低的，参照市场价格核定应 income shall be determined by reference to the local market price. Where income
纳税所得额；所得为有价证券的，根据 takes the form of a negotiable security, taxable income shall be determined by
票面价格和市场价格核定应纳税所得 face value and market price. Where income takes the form of any other economic
额；所得为其他形式的经济利益的，参 interest, taxable income shall be determined by market price.
照市场价格核定应纳税所得额。
第九条 个⼈所得税法第四条第⼀ Article 9 For the purpose of Item 2, Paragraph 1 of Article 4 of the Individual
款第⼆项所称国债利息，是指个⼈持有 Income Tax Law, "interest on national debt obligations" means interest income
中华⼈民共和国财政部发行的债券而取 derived by individuals by virtue of holding bonds issued by the Ministry of Finance
得的利息；所称国家发行的金融债券利 of the People's Republic of China, and "interest on financial bonds issued by the
息，是指个⼈持有经国务院批准发行的 State" means interest income derived by individuals by virtue of holding financial
金融债券而取得的利息。 bonds issued with the approval of the State Council.
第十条 个⼈所得税法第四条第⼀ Article 10 For the purpose of Item 3, Paragraph 1 of Article 4 of the Individual
款第三项所称按照国家统⼀规定发给的 Income Tax Law, "allowances and subsidies paid in accordance with uniform
补贴、津贴，是指按照国务院规定发给 state regulations" means special government subsidies and subsidies for
的政府特殊津贴、院⼠津贴，以及国务 academicians paid in accordance with State Council regulations, as well as other
院规定免予缴纳个⼈所得税的其他补 allowances and subsidies that are exempted from individual income tax by State
贴、津贴。 Council regulations.
第十⼀条 个⼈所得税法第四条第 Article 11 For the purpose of Item 4, Paragraph 1 of Article 4 of the Individual
⼀款第四项所称福利费，是指根据国家 Income Tax Law, "welfare benefits" means cost-of-living subsidies paid to
有关规定，从企业、事业单位、国家机 individuals in accordance with relevant state regulations out of welfare benefits or
关、社会组织提留的福利费或者⼯会经 labor union funds allocated by enterprises, institutions, state authorities and social
费中支付给个⼈的生活补助费；所称救 organizations, and "relief payments" means hardship subsidies paid to individuals
济金，是指各级⼈民政府民政部门支付 by civil affairs departments of people's governments at all levels.
给个⼈的生活困难补助费。
第十⼆条 个⼈所得税法第四条第 Article 12 For the purpose of Item 8, Paragraph 1 of Article 4 of the Individual
⼀款第⼋项所称依照有关法律规定应予 Income Tax Law, "income of diplomatic agents, consular officials and other
免税的各国驻华使馆、领事馆的外交代 employees of all countries' embassies and consulates located in China, where
表、领事官员和其他⼈员的所得，是指 tax-exempt under relevant laws" means income that is tax-exempt under the
依照《中华⼈民共和国外交特权与豁免 Regulations of the People's Republic of China Concerning Diplomatic Privileges
条例》和《中华⼈民共和国领事特权与 and Immunities or the Regulations of the People's Republic of China Concerning
豁免条例》规定免税的所得。 Consular Privileges and Immunities.
第十三条 个⼈所得税法第六条第 Article 13 For the purpose of Item 1, Paragraph 1 of Article 6 of the Individual
⼀款第⼀项所称依法确定的其他扣除， Income Tax Law, "other deductions specified according to the law" include the
包括个⼈缴付符合国家规定的企业年 expenses incurred by an individual for the payment of enterprise annuities and
金、职业年金，个⼈购买符合国家规定 occupational annuities in compliance with state regulations, and for the purchase
的商业健康保险、税收递延型商业养老 of commercial health insurance and tax-deferred commercial pension insurance in
保险的支出，以及国务院规定可以扣除 compliance with state regulations, and other items that may be deducted as
的其他项目。 specified by the State Council.
专项扣除、专项附加扣除和依法确 Special deductions, special extra deductions, and other deductions specified
定的其他扣除，以居民个⼈⼀个纳税年 according to the law shall be limited to the taxable income of a resident individual
度的应纳税所得额为限额；⼀个纳税年 in a tax year. If they cannot be deducted completely in a tax year, they will not be
度扣除不完的，不结转以后年度扣除。 carried forward to the next year.
第十四条 个⼈所得税法第六条第 Article 14 For the purpose of Items 2, 4, and 6, Paragraph 1 of Article 6 of the
⼀款第⼆项、第四项、第六项所称每 Individual Income Tax Law, "each payment" means:
次，分别按照下列方法确定： 1. in the case of income from remuneration for personal services, income from
（⼀）劳务报酬所得、稿酬所得、 author's remuneration and royalty income, where the income is derived in a lump
特许权使用费所得，属于⼀次性收⼊ sum, the amount of that lump sum; and if the income is of a continuing nature and
的，以取得该项收⼊为⼀次；属于同⼀ pertains to the same project, the income derived during one month;
项目连续性收⼊的，以⼀个月内取得的 2. in the case of income from the leasing of property, the income derived
收⼊为⼀次。 during one month;
（⼆）财产租赁所得，以⼀个月内 3. in the case of interest, dividend and bonus income, the income derived
取得的收⼊为⼀次。 each time interest, dividends or bonuses are paid; or
（三）利息、股息、红利所得，以 4. in the case of casual income, each instance in which such income is
支付利息、股息、红利时取得的收⼊为 received;
⼀次。
（四）偶然所得，以每次取得该项
收⼊为⼀次。
第十五条 个⼈所得税法第六条第 Article 15 For the purpose of Item 3, Paragraph 1 of Article 6 of the Individual
⼀款第三项所称成本、费用，是指生 Income Tax Law, "costs and expenses" refer to direct expenses and indirect
产、经营活动中发生的各项直接支出和 expenses allocated to and included in costs, and selling and distribution
分配计⼊成本的间接费用以及销售费 expenses, general and administrative expenses and financial expenses; "losses"
用、管理费用、财务费用；所称损失， refer to shortage, damage and scrapping losses of fixed assets and inventories,
是指生产、经营活动中发生的固定资产 property transfer losses, bad debt losses, losses caused by force majeure factors
和存货的盘亏、毁损、报废损失，转让 such as natural disasters, and other losses.
财产损失，坏账损失，自然灾害等不可 Where an individual deriving income from operation does not have a general
抗⼒因素造成的损失以及其他损失。 income, CNY60,000 quota, special deductions, special extra deductions and other
取得经营所得的个⼈，没有综合所 deductions specified according to the law shall be deducted from his taxable
得的，计算其每⼀纳税年度的应纳税所 income in each tax year. The special extra deductions shall be deducted when an
得额时，应当减除费用6万元、专项扣 individual makes final settlement.
除、专项附加扣除以及依法确定的其他 Where any party engaged in production and operating activities fails to
扣除。专项附加扣除在办理汇算清缴时 provide complete and accurate tax information and it is not possible to calculate
减除。 their taxable income accurately, the taxable income or tax payable thereof shall be
从事生产、经营活动，未提供完 determined by the competent tax authority.
整、准确的纳税资料，不能正确计算应
纳税所得额的，由主管税务机关核定应
纳税所得额或者应纳税额。

第十六条 个⼈所得税法第六条第
⼀款第五项规定的财产原值，按照下列
方法确定：
（⼀）有价证券，为买⼊价以及买
⼊时按照规定交纳的有关费用；
（⼆）建筑物，为建造费或者购进
价格以及其他有关费用；
（三）⼟地使用权，为取得⼟地使
用权所支付的金额、开发⼟地的费用以
及其他有关费用；
（四）机器设备、车船，为购进价
格、运输费、安装费以及其他有关费
用。
其他财产，参照前款规定的方法确
定财产原值。
纳税⼈未提供完整、准确的财产原
值凭证，不能按照本条第⼀款规定的方
法确定财产原值的，由主管税务机关核
定财产原值。
个⼈所得税法第六条第⼀款第五项
所称合理费用，是指卖出财产时按照规
定支付的有关税费。
第十七条 财产转让所得，按照⼀ Article 16 For the purpose of Item 5, Paragraph 1 of Article 6 of the Individual
次转让财产的收⼊额减除财产原值和合 Income Tax Law, "original value of the property" shall be determined according to
理费用后的余额计算纳税。 the following methods:
 1. in the case of negotiable securities, the price for which they were
purchased and associated expenses paid in accordance with regulations at the
time of purchase;
2. in the case of constructions, the construction expenses or purchase price,
and other associated expenses;
3. in the case of land use rights, monies paid to acquire the land use rights,
land development expenses and other associated expenses; and
4. in the case of machinery, equipment, vehicles and vessels, the purchase
price, freight costs, installation expenses and other associated expenses.
For other property, their original value shall be determined by reference to the
method specified in the preceding paragraph.
Where a taxpayer fails to provide complete and accurate documentation
concerning the original value of the property and is unable to calculate the original
value of the property as per a method set out in Paragraph 1 of this article, the
original value of the property shall be determined by the competent tax authority.
For the purpose of Item 5, Paragraph 1 of Article 6 of the Individual Income
Tax Law, "reasonable expenses" means associated tax expenses paid in
accordance with regulations at the time of sale.
第十⼋条 两个以上的个⼈共同取 Article 17 Tax payable on income from the assignment of property shall be
得同⼀项目收⼊的，应当对每个⼈取得 calculated on the basis of the proceeds received from a single assignment of
的收⼊分别按照个⼈所得税法的规定计 property less the original value of the property and reasonable expenses.
算纳税。
第十九条 个⼈所得税法第六条第 Article 18 Where the same item of income is derived by two or more
三款所称个⼈将其所得对教育、扶贫、 individuals, tax thereon shall be calculated and paid separately on the income
济困等公益慈善事业进行捐赠，是指个 derived by each individual in accordance with the Individual Income Tax Law.
⼈将其所得通过中国境内的公益性社会
组织、国家机关向教育、扶贫、济困等
公益慈善事业的捐赠；所称应纳税所得
额，是指计算扣除捐赠额之前的应纳税
所得额。
第⼆十条 居民个⼈从中国境内和 Article 19 For the purposes of Paragraph 3 of Article 6 of the Individual
境外取得的综合所得、经营所得，应当 Income Tax Law, donation by an individual for education, poverty alleviation,
分别合并计算应纳税额；从中国境内和 financial assistance or other public welfare causes means that an individual
境外取得的其他所得，应当分别单独计 donates his income to education, poverty alleviation, financial assistance or other
算应纳税额。 public welfare undertakings through public welfare social organizations and state
organs within the territory of China. "Taxable income" refers to the taxable income
before the calculation and deduction of the donated amount.
第⼆十⼀条 个⼈所得税法第七条 Article 20 The tax payable for general income and that for business income
所称已在境外缴纳的个⼈所得税税额， derived by a resident individual inside and outside the territory of China shall be
是指居民个⼈来源于中国境外的所得， respectively calculated on a combined basis. For other income derived by him
依照该所得来源国家（地区）的法律应 inside and outside the territory of China, the tax payable shall be calculated
当缴纳并且实际已经缴纳的所得税税 separately.
额。
个⼈所得税法第七条所称纳税⼈境
外所得依照本法规定计算的应纳税额，
是居民个⼈抵免已在境外缴纳的综合所
得、经营所得以及其他所得的所得税税
额的限额（以下简称抵免限额）。除国
务院财政、税务主管部门另有规定外，
来源于中国境外⼀个国家（地区）的综
合所得抵免限额、经营所得抵免限额以
及其他所得抵免限额之和，为来源于该
国家（地区）所得的抵免限额。
居民个⼈在中国境外⼀个国家（地
区）实际已经缴纳的个⼈所得税税额，
低于依照前款规定计算出的来源于该国
家（地区）所得的抵免限额的，应当在
中国缴纳差额部分的税款；超过来源于
该国家（地区）所得的抵免限额的，其
超过部分不得在本纳税年度的应纳税额
中抵免，但是可以在以后纳税年度来源
于该国家（地区）所得的抵免限额的余
额中补扣。补扣期限最长不得超过五
年。

第⼆十⼆条 居民个⼈申请抵免已 Article 21 For the purpose of Article 7 of the Individual Income Tax Law, "the
在境外缴纳的个⼈所得税税额，应当提 amount of individual income tax paid outside the territory of China" means the
供境外税务机关出具的税款所属年度的 amount of income tax payable, and actually paid, on income derived by a resident
有关纳税凭证。 individual outside the territory of China in accordance with the laws of the country
or region from which that income was derived.
For the purpose of Article 7 of the Individual Income Tax Law, "the tax
payable amount as computed pursuant to the provisions of this Law for such
taxpayer's income derived from outside China" is the tax payable of a resident
individual after offsetting the quota for his income tax already paid for his general
income, operating income and other income outside the territory of China (the
"credit quota"). Unless otherwise stipulated by the competent departments for
finance and tax under the State Council, the credit quota derived from a country
(region) shall be the sum of the credit quota for general income, the credit quota for
operating income and the credit quota for other income derived from that country
(region).
Where the actual amount of individual income tax paid by a resident
individual in a country (region) outside the territory of China is less than the
maximum amount that can be claimed for deductions for that country (region) as
calculated in accordance with the provisions of the preceding paragraph, the
balance shall be liable to taxation in the People's Republic of China. Where the
amount exceeds the maximum amount that can be claimed as a deduction for that
country (region), the excess portion may not be deducted from the amount of tax
payable for that tax year; however, such excess portion may be deducted
retroactively from any unused portion of the maximum amount that can be claimed
as a deduction for that country (region) in subsequent tax years, up to a maximum
period of five years.
第⼆十三条 个⼈所得税法第⼋条 Article 22 If a resident individual applies for offsetting of the amount of
第⼆款规定的利息，应当按照税款所属 individual income tax that has been paid outside the territory of China, he shall
纳税申报期最后⼀日中国⼈民银行公布 provide the relevant tax payment certificate for the year to which the tax belongs
的与补税期间同期的⼈民币贷款基准利 as issued by the overseas tax authority.
率计算，自税款纳税申报期满次日起至
补缴税款期限届满之日止按日加收。纳
税⼈在补缴税款期限届满前补缴税款
的，利息加收至补缴税款之日。
第⼆十四条 扣缴义务⼈向个⼈支 Article 23 For the purpose of Paragraph 2 of Article 8 of the Individual Income
付应税款项时，应当依照个⼈所得税法 Tax Law, interest shall be calculated based on the benchmark interest rate for
规定预扣或者代扣税款，按时缴库，并 Renminbi loans issued by the People's Bank of China on the last day of the tax
专项记载备查。 year which the tax belongs to and is the same as the period of supplementary tax
前款所称支付，包括现金支付、汇 payment; and will be added day by day from the day immediately after the
拨支付、转账支付和以有价证券、实物 expiration of tax declaration period to the day when the time limit for
以及其他形式的支付。 supplementary tax payment expires. If the taxpayer makes a supplementary tax
payment before the expiration of the time limit for supplementary tax payment, the
interest shall be added till the date when the taxpayer makes the supplementary
tax payment.
第⼆十五条 取得综合所得需要办 Article 24 When withholding agents make taxable payments to individuals,
理汇算清缴的情形包括： they shall withhold, in advance or on a commissioned basis, tax in accordance
（⼀）从两处以上取得综合所得， with the Individual Income Tax Law, pay the tax over to the treasury in a timely
且综合所得年收⼊额减除专项扣除的余 manner, and keep special records for future inspection.
额超过6万元； For the purpose of the preceding paragraph, "payments" shall include
（⼆）取得劳务报酬所得、稿酬所 payments made in cash, payments by remittance, payments by account transfer,
得、特许权使用费所得中⼀项或者多项 and payments in the form of negotiable securities, physical objects and other
所得，且综合所得年收⼊额减除专项扣 forms.
除的余额超过6万元；
（三）纳税年度内预缴税额低于应
纳税额；
（四）纳税⼈申请退税。
 纳税⼈申请退税，应当提供其在中
国境内开设的银行账户，并在汇算清缴
地就地办理税款退库。
汇算清缴的具体办法由国务院税务
主管部门制定。
第⼆十六条 个⼈所得税法第十条 Article 25 Circumstances where the taxpayer needs to handle the final
第⼆款所称全员全额扣缴申报，是指扣 settlement of tax due on his general income include:
缴义务⼈在代扣税款的次月十五日内， 1. where the taxpayer derives general income in more than two places, and
向主管税务机关报送其支付所得的所有 the balance of the annual general income minus special deductions exceeds
个⼈的有关信息、支付所得数额、扣除 CNY60,000;
事项和数额、扣缴税款的具体数额和总 2. where the taxpayer derives one or more income from remuneration for
额以及其他相关涉税信息资料。 personal services, income from author's remuneration, and royalty income, and
the balance of the annual general income minus special deductions exceeds
CNY60,000;
3. where the amount of tax paid in advance during the tax year is lower than
the amount of tax payable; and
4. where the taxpayer applies for a tax refund.
If the taxpayer requires a tax refund, he shall provide the bank account he
opened within the territory of China, and handle the formalities for a tax refund at
the place of final settlement.
The specific measures for final settlement of tax due will be formulated by the
competent tax authority under the State Council.
第⼆十七条 纳税⼈办理纳税申报 Article 26 For the purpose of Paragraph 2 of Article 10 of the Individual
的地点以及其他有关事项的具体办法， Income Tax Law, "filing of tax returns for all persons and all amounts" means that
由国务院税务主管部门制定。 the withholding agent submits relevant information on the income paid to,
deduction items and amounts, specific amounts and total amounts of tax withheld
for and other tax-related information relating to individuals on whose behalf he
withholds income tax to the competent tax authority before the 15th day of the
following month.
第⼆十⼋条 居民个⼈取得⼯资、 Article 27 The procedures for the locations at which taxpayers file tax returns
薪金所得时，可以向扣缴义务⼈提供专 and other relevant matters shall be formulated by the competent tax authority
项附加扣除有关信息，由扣缴义务⼈扣 under the State Council.
缴税款时减除专项附加扣除。纳税⼈同
时从两处以上取得⼯资、薪金所得，并
由扣缴义务⼈减除专项附加扣除的，对
同⼀专项附加扣除项目，在⼀个纳税年
度内只能选择从⼀处取得的所得中减
除。
居民个⼈取得劳务报酬所得、稿酬
所得、特许权使用费所得，应当在汇算
清缴时向税务机关提供有关信息，减除
专项附加扣除。
第⼆十九条 纳税⼈可以委托扣缴 Article 28 When a resident individual derives wage and salary income, he
义务⼈或者其他单位和个⼈办理汇算清 may provide the withholding agent with information on special extra deductions,
缴。 and the withholding agent shall make special extra deductions when withholding
the tax. If the taxpayer derives wage and salary income from more than two places
at the same time and the withholding agent makes special extra deductions, the
taxpayer may only choose to deduct wage and salary income derived from one
place when making one special extra deduction.
Where a resident individual derives income from remuneration for personal
services, income from author's remuneration, or royalty income, he shall provide
the relevant information to the tax authority at the time of final settlement, and
apply for special extra deductions.
第三十条 扣缴义务⼈应当按照纳 Article 29 A taxpayer may entrust the withholding agent or other entity or
税⼈提供的信息计算办理扣缴申报，不 individual to handle final settlement.
得擅自更改纳税⼈提供的信息。
纳税⼈发现扣缴义务⼈提供或者扣
缴申报的个⼈信息、所得、扣缴税款等
与实际情况不符的，有权要求扣缴义务
⼈修改。扣缴义务⼈拒绝修改的，纳税
⼈应当报告税务机关，税务机关应当及
时处理。
纳税⼈、扣缴义务⼈应当按照规定
保存与专项附加扣除相关的资料。税务
机关可以对纳税⼈提供的专项附加扣除
信息进行抽查，具体办法由国务院税务
主管部门另行规定。税务机关发现纳税
⼈提供虚假信息的，应当责令改正并通
知扣缴义务⼈；情节严重的，有关部门
应当依法予以处理，纳⼊信用信息系统
并实施联合惩戒。

第三十⼀条 纳税⼈申请退税时提 Article 30 A withholding agent shall make a calculation and withholding
供的汇算清缴信息有错误的，税务机关 declaration as per the information provided by a taxpayer, and shall not arbitrarily
应当告知其更正；纳税⼈更正的，税务 change the information provided by a taxpayer.
机关应当及时办理退税。 If a taxpayer finds that the personal information, income, or withholding tax
扣缴义务⼈未将扣缴的税款解缴⼊ provided by or declared at the time of withholding by the withholding agent is
库的，不影响纳税⼈按照规定申请退 inconsistent with the actual situation, he shall have the right to request the
税，税务机关应当凭纳税⼈提供的有关 withholding agent to modify it. If the withholding agent refuses to modify it, the
资料办理退税。 taxpayer shall report the matter to the tax authority, and the tax authority shall
promptly handle the case.
A taxpayer and the withholding agent shall keep materials relating to special
extra deductions as per provisions. A tax authority may conduct a spot check of
the information on special additional deductions provided by a taxpayer, with
specific measures to be otherwise stipulated by the competent tax authority under
the State Council. Where it finds that a taxpayer provides any false information, a
tax authority shall order the said taxpayer to make corrections and notify the
withholding agent; if the circumstance is serious, the relevant department shall
deal with the taxpayer according to the law, include the circumstance in the credit
information system and impose joint punishments.
第三十⼆条 所得为⼈民币以外货 Article 31 Where a taxpayer provides any wrong final settlement information
币的，按照办理纳税申报或者扣缴申报 when applying for a tax refund, the tax authority shall instruct the taxpayer to make
的上⼀月最后⼀日⼈民币汇率中间价， corrections; if the taxpayer makes corrections, the tax authority shall make a tax
折合成⼈民币计算应纳税所得额。年度 refund in a timely manner.
终了后办理汇算清缴的，对已经按月、 Where a withholding agent fails to remit the withheld tax to the treasury, the
按季或者按次预缴税款的⼈民币以外货 application for a tax refund by a taxpayer as per provisions will not be affected,
币所得，不再重新折算；对应当补缴税 and the tax authority shall make a tax refund by virtue of the relevant materials
款的所得部分，按照上⼀纳税年度最后 provided by the taxpayer.
⼀日⼈民币汇率中间价，折合成⼈民币
计算应纳税所得额。
第三十三条 税务机关按照个⼈所 Article 32 For the calculation of taxable income, foreign currency income shall
得税法第十七条的规定付给扣缴义务⼈ be converted into Renminbi at the middle rate of the Renminbi exchange rate on
手续费，应当填开退还书；扣缴义务⼈ the last day of the month before the tax declaration or withholding declaration. At
凭退还书，按照国库管理有关规定办理 the time of the post year-end annual final settlement being carried out, no
退库手续。 additional conversion shall be carried out for income in a currency other than
Renminbi on which tax has been paid on a provisional basis either monthly,
quarterly or each time such income was derived. For that portion of income on
which tax remains payable, taxable income shall be calculated by converting the
amount into Renminbi at the exchange rate on the last day of the preceding tax
year.
第三十四条 个⼈所得税纳税申报 Article 33 Where a tax authority pays commissions to a withholding agent
表、扣缴个⼈所得税报告表和个⼈所得 according to Article 17 of the Individual Income Tax Law, it shall issue return
税完税凭证式样，由国务院税务主管部 statements, on the strength of which the withholding agent shall handle treasury
门统⼀制定。 refund procedures as per administrative provisions on national treasury.
第三十五条 军队⼈员个⼈所得税 Article 34 The formats for individual income tax returns, individual income tax
征收事宜，按照有关规定执行。 withholding returns and individual income tax payment receipts shall be
formulated by the competent tax department under the State Council in a unified
manner.
第三十六条 本条例自2019年1月1 Article 35 Matters on the levying of the individual income tax from military
日起施行。 personnel shall be subject to the relevant provisions.
Article 36 The Regulations shall come into force as of January 1, 2019.