PRC Individual Income Tax Law (3rd Revision)
中华人民共和国个人所得税法 (第三次修正)
After the third revision to PRC Individual Income Tax Law taxable income is now the monthly income less a deduction of Rmb1,600 for expenses.
Clp Reference: 3230/05.10.27 Promulgated: 2005-10-27 Effective: 2006-01-01
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Revised on June 30 2011:
www.chinalawandpractice.com/Article/2891715/PRC-Individual-Income-Tax-Law-6th-Revision.html。
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中华人民共和国主席令 (十届第44号)
clp reference:3230/05.10.27
prc reference:中华人民共和国主席令 (十届第44号)
promulgated:2005-10-27
effective:2006-01-01
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。