PRC Individual Income Tax Law (6th Revision)
中华人民共和国个人所得税法 (第六次修正)
The new Law raises individual income tax threshold to Rmb3,500.
Issue: September 2011
CLP Reference: 3230/11.06.30
PRC Reference: 中华人民共和国主席令 (十一届第48号)
Promulgated: 30 June 2011
Effective: 01 September 2011
(Adopted at the 21st Session of the Standing Committee of the 11th National People’s Congress on June 30 2011, and effective as of September 1 2011.)
(第十一届全国人民代表大会常务委员会第二十一次会议于二零一一年六月三十日通过，自二零一一年九月一日起施行。)
PRC President’s Order (No.48 of the 11th NPC)
Article 1: Individuals who are domiciled in China or who are not domiciled but have resided in China for at least one year shall pay individual income tax in accordance with this Law on income derived from sources in and outside China.
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 China, or who are not domiciled and reside for less than one year in China, shall pay individual income tax in accordance with this Law on income derived from sources inside China.
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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