*Web Only Translation - PRC Individual Income Tax Law (5th Revision)
中华人民共和国个人所得税法 (第五次修正)
CLP Reference: 3230/07.12.29
PRC Reference: 中华人民共和国主席令 (十屇第85号)
Promulgated: 29 December 2007
Effective: 01 March 2008
Keywords (click to search): [individual income tax] [personal income tax] [wages] [salaries] [deduction of expenses] [taxable income]
(Adopted at the 31st Session of the Standing Committee of the10th National People’s Congress on December 29 2007, and effective as of March 1 2008.)
(第十屇全国人民代表大会常务委员会第三十一次会议于二零零七年十二月二十九日通过，自二零零八年三月一日起施行。)
PRC President’s Order (No.85 of the 10th NPC)
Article 1: Individuals who are domiciled in the PRC or who are not domiciled but have resided in the PRC for at least one year shall pay individual income tax in accordance with this Law on income derived from sources in and outside the PRC.
第一条 在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。
Individuals who are neither domiciled nor resident in the PRC, or who are not domiciled and reside for less than one year in the PRC, shall pay individual income tax in accordance with this Law on income derived from sources inside the PRC.
在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，依照本法规定缴纳个人所得税。
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