個人所得稅實施條例

中華人民共和國個人所得稅法實施條例[英漢對照法律資源］［回復(fù)］［引用回復(fù)］［表格型]［跟帖］[轉(zhuǎn)發(fā)到Blog][關(guān)閉］［瀏覽774次］--————-———-—-—---—-——-—-—-—--————-—-——--————---—--——--—————————-—-—-—--————--——-用戶名:老西中華人民共和國個人所得稅法實施條例RegulationsfortheImplementationoftheIndividualIncomeTaxLawofthePeople’sRepublicofChina第一條根據(jù)《中華人民共和國個人所得稅法》（以下簡稱稅法)的規(guī)定，制定本條例。Article1。TheseRegulationsareformulatedinaccordancewiththeIndividualIncomeTaxlawofthePeople’sRepublicofChina（the”TaxLaw")。第二條稅法第一條第一款所說的中國境內(nèi)有住所的個人,是指因戶籍、家庭、經(jīng)濟利益關(guān)系而在中國境內(nèi)習慣性居住的個人。Article2。ForthePurposesofthefirstparagraphofArticle1oftheTaxLaw,theterm"individualswhohavedomicileinChina"shallmeanindividualswhobyreasonoftheirpermanentregisteredaddress，familyoreconomicinterests，habituallyresideinthePeople’sRepublicofChina。第三條稅法第一條第一款所說的在境內(nèi)居住滿一年，是指在一個納稅年度中國境內(nèi)居住365日。Article3。ForthepurposesofthefirstparagraphofArticle1oftheTaxLaw，theterm”haveresidedforoneyearormoveinChina”shallmeantohaveresidedwithinthePeople’sRepublicofChinafor365daysinaTaxYear.臨時離境的,不扣減日數(shù).NodeductionsshallbemadefromthatnumberofdaysforTemporaryTripsoutofthePeople’sRepublicofChina。前款所說的臨時離境,是指在一個納稅年度中一次不超過30日或者多次累計不超過90日的離境。Forthepurposesofprecedingparagraph,theterm”TemporaryTripsoutofthePeople’sRepublicofChina”shallmeanabsencefromthePeople'sRepublicofChinafornotmorethan30daysduringasingletrip，ornotmorethanacumulativetotalof90daysoveranumberoftrips,withinthesameTaxYear.第四條稅法第一條第一款、第二款所說的從中國境內(nèi)取得的所得，是指來源于中國境內(nèi)的所得；所說的從中國境外取得的所得,是指來源于中國境外的所得.Article4。ForthepurposesofthefirstandsecondparagraphsofArticle1oftheTaxLaw,theterm”incomederivedfromsourceswithinChina"shallmeanincomethesourceofwhichisinsidethePeople’sRepublicofChina,andtheterm”fromsourcesoutsideChina"shallmeanincomethesourceofwhichisoutsidethePeople'sRepublicofChina。第五條下列所得,不論支付地點是否在中國境內(nèi),均為來源于中國境內(nèi)的所得：Article5。Thefollowingincome，whethertheplaceofpaymentisinsidethePeople'sRepublicofChinaornot，shallbeincomederivedfromsourcesinsidethePeople’sRepublicofChina。(一）因任職、受雇、履約等而在中國境內(nèi)提供勞務(wù)取得的所得；(1）incomefrompersonalservicesprovidedinsidethePeople'sRepublicofChinabecauseofthetenureofanoffice，employment，theperformanceofacontract，etc.；（二)將財產(chǎn)出租給承租人在中國境內(nèi)使用而取得的所得;(2）incomefromtheleaseofpropertytoalesseeforuseinsidethePeople’sRepublicofChina；（三）轉(zhuǎn)讓中國境內(nèi)的建筑物、土地使用權(quán)等財產(chǎn)或者在中國境內(nèi)轉(zhuǎn)讓其他財產(chǎn)取得的所得;（3）incomefromtheassignmentofpropertysuchasbuildings，landuserights，etc。insidethePeople’sRepublicofChinaortheassignmentinsidethePeople’sRepublicofChinaofanyotherproperty；(四)許可各種特權(quán)在中國境內(nèi)使用而取得的所得；（4）IncomefromthelicensingforuseinsidethePeople’sRepublicofChinaofanykindoflicensingrights;（五）從中國境內(nèi)的公司、企業(yè)以及其他經(jīng)濟組織或者個人取得的利息、股息、紅利所得.（5)incomefrominterest,dividendsandextradividendsderivedfromcompanies，enterprisesandothereconomicorganizationsorindividualsinsidethePeople'sRepublicofChina.第六條在中國境內(nèi)無住所，但是居住一年以上五年以下的個人，其來源于中國境外的所得,經(jīng)主管稅務(wù)機關(guān)批準,可以只就由中國境內(nèi)公司、企業(yè)以及其他經(jīng)濟組織或者個人支付的部分繳納個人所得稅；Article6.ForincomederivedfromsourcesoutsidethePeople’sRepublicofChinaofindividualsnotdomiciledinthePeople'sRepublicofChina，butresidentformorethanoneyearandlessthanfiveyears，subjecttotheapprovalofthetaxauthorities—in-charge，individualincometaxmaybepaidononlythatpartwhichwaspaidbycompanies,enterprisesorothereconomicorganizationsorindividualswhichareinsidethePeople’sRepublicofChina.居住超過五年的個人，從第六年起，應(yīng)當就其來源于中國境外的全部所得繳納個人所得稅。Individualswhoresideformorethanfiveyearsshall,commencingfromthesixthyear,payindividualincometaxonthewholeamountofincomederivedfromsourcesoutsidethePeople'sRepublicofChina。第七條在中國境內(nèi)無住所，但是在一個納稅年度在中國境內(nèi)連續(xù)或者累計居住不超過90日的個人,其來源于中國境內(nèi)的所得，由境外雇主支付并且不由該啟主在中國境內(nèi)的機構(gòu)、場所負擔的部分,兔予繳納個人所得稅。Article7。ForindividualswhoarenotdomiciledinthePeople’sRepublicofChina,butwhoresideinsidethePeople'sRepublicofChinaconsecutivelyoraccumulativelyfornotmorethan90daysinanyoneTaxYear,theirincomederivedfromsourcesinsidethePeople’sRepublicofChinawhichispaidbyanemployeroutsidethePeople'sRepublicofChina，andwhichisnotbornebytheemployer'sestablishmentorbusinessplacewithinthePeople’sRepublicofChina，shallbeexemptfromindividualincometax.第八條稅法第二條所說的各項個人所得的范圍:Article8.ThescopeofthecategoriesofincomementionedinArticle2oftheTaxLawshallbeassetforthbelow;（一)工資、薪金所得,是指個人因任職或者受扈而取得的工資，薪金、獎金、年終加賀、勞動分紅、津貼以及與任職或者受扈有關(guān)的其他所得。(1）Theterm”incomefromwagesandsalaries”shallmeanwages，salaries，bonuses，year-endextras,profitshares，subsidies，allowancesandotherincomerelatedtothetenureofanofficeoremploymentthatisderivedbyindividualsbyvirtueofthetenureofanofficeoremployment.(二）個體工商戶的生產(chǎn)、經(jīng)營所得,是指：(2）Theterm"incomefromproductionorbusinessoperationderivedbyindividualindustrialandcommercialhouseholds"shallmeanthefollowing：1．個體工商戶從事工業(yè)、手工業(yè)、建筑業(yè)、交通運輸業(yè)、商業(yè)、飲食業(yè)、服務(wù)業(yè)、修理業(yè)以及其他行業(yè)生產(chǎn)、經(jīng)營取得的所得;（a)incomederivedbyindividualindustrialandcommercialhouseholdsfromengagementinindustry，handicrafts,construction，transportation，commerce，thefoodandbeverageindustry，theserviceindustry,therepairindustryandproductionandbusinessinotherindustries；2．個人經(jīng)政府有關(guān)部門批準，取得執(zhí)照,從事辦學、醫(yī)療、咨詢以及其他有償服務(wù)活動取得的所得；（b）incomederivedbyindividualsfromengagement，withapprovalfromtherelevantgovernmentauthoritiesandafterhavingobtainedlicenses，intheprovisionofeducational.medical,advisoryandotherservicesactivitiesforconsideration;3．其他個人從事工商業(yè)生產(chǎn)、經(jīng)營取得的所得；（c）otherincomederivedbyindividualsfromengagementinindividualindustrialandcommercialproductionandbusiness；4.上述個體工商戶和個人取得的生產(chǎn)、經(jīng)營有關(guān)的各項應(yīng)納稅取得.（d）alltaxableincomerelatedtoproductionandbusinessoftheaboveindividualindustrialandcommercialhouseholdsandindividuals。(三）對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得，是指個人承包經(jīng)營、承租經(jīng)營以轉(zhuǎn)包、轉(zhuǎn)租取得的所得,包括個人按月或者按次取得的工資、薪金性質(zhì)的所得.（3)Theterm"incomefromcontractedorleasedoperationofenterprisesorinstitutions”shallmeanincomederivedbyindividualsfromcontractedorleasedoperations，orfromassigningsuchcontractsorleases，includingincomeofawageorsalarynaturederivedbyindividualsonamonthlybasisorfromtimetotime.（四)勞務(wù)報酬所得，是指個人從事設(shè)計、裝珍、安裝、制圖、化驗、測試、醫(yī)療、法凱會計、咨詢、講學、新聞、廣播、翻譯、審稿、書畫、雕刻、影視、錄音、錄像、演出、表演、廣告、展覽、技術(shù)眼務(wù)、介紹服務(wù)、經(jīng)紀服務(wù)、代辦服務(wù)以及其他勞務(wù)取得的所得。（4）Theterm”incomefromremunerationforpersonalservices"shallmeanincomederivedbyindividualsfromengagementindesign，decoration，installation，drafting,laboratorytesting，othertesting,medicaltreatment,legalaccounting，advisory，lecturing，news，broadcasting，translation，proofreading，paintingandcalligraphic,carving，movingpictureandtelevision,soundrecording,videorecording,show，performance，advertising,exhibitionandtechnicalservices，introductionservices，brokerageservices，agencyservicesandotherpersonalservices。（五)稿酬所得,是指個人因作品以圖書、報刊形式出版、發(fā)表而取得的所得.（5)Theterm"incomefromauthor’sremuneration”shallmeanincomederivedbyindividualsbyvirtueofthepublicationoftheirworksinbooks,newspapersandperiodicals。（六）特許權(quán)使用費所得,是指個人提供專利權(quán)、商標權(quán)、著作權(quán)、非專利權(quán)技術(shù)以及蔫他特許權(quán)的使用權(quán)取得的所得；提供著作權(quán)的使用權(quán)取得的所得，不包括槁酬所得。（6）Theterm”incomefromroyalties”shallmeanincomederivedbyindividualsfromprovisionoftherighttousepatentrights,trademarkrights，copyrights,non-patentedtechnologyandotherlicensingrights,Incomefromprovisionofthefighttousecopyrightsshallnotincludeincomefromauthor’sremuneration.(七）利息、股息、紅利所得，是指個人擁有債權(quán)、股權(quán)而取得的利息、股息、紅利所得。(7）Theterm”incomefrominterest,dividendsandextradividends"shallmeanincomefrominterest,dividendsandextradividendsthatisderivedbyindividualsbyvirtueoftheirpossessionofcreditor’srightsandsharerights。（八）財產(chǎn)租賃所得，是指個人出租建筑物、土地使用權(quán)、機器設(shè)備、車船以及其他財產(chǎn)取得的所得。(8）Theterm”incomefromleaseofproperty”shallmeanincomederivedbyindividualsfromtheleaseofbuildings，landuserights,machinery，equipment,meansoftransportationandotherproperty.(九）財產(chǎn)轉(zhuǎn)讓所得,是指個人轉(zhuǎn)讓有價證券、股權(quán)、建筑物、土地使用權(quán)、機器設(shè)備、車船以及其他財產(chǎn)取得的所得。（9）Theterm”incomefromtransferofproperly”shallmeanincomederivedbyindividualsfromtheassignmentofnegotiablesecurities，sharerights,structures，landuserights，machinery，equipment,meansoftransportationandotherproperty。（十)偶然所得，是指個人得獎、中獎、中彩以及其他偶然性質(zhì)的所得。(10)Theterm"contingentincome”shallmeanincomederivedbyindividualsfromwinningawards,prizesandlotteriesandotherincomeofanoccasionalnature.個人取得的所得，難以界定應(yīng)納稅所得項目的，由主管稅務(wù)機關(guān)確定。Incomederivedbyindividualsforwhichthetaxablecategoryisdifficulttodetermineshallbedecideduponbythetaxauthorities—in—charge.第九條對股票轉(zhuǎn)讓所得征收個人所得稅的辦法，由財政部另行制定,報國務(wù)院批準施行.Article9.MeasuresforthelevyandcollectionifindividualincometaxonincomefromthetransferofsharesshallbeseparatelyformulatedbytheMinistryofFinanceandimplementeduponapprovalbytheStateCouncil。第十條個人取得的應(yīng)納稅所得，包括現(xiàn)金、實物和有價證券。Article10。Taxableincomederivedbyindividualsshallincludecash,physicalobjectsandnegotiablesecurities。所得為實物的,應(yīng)當按照取得憑證上所注明的價格應(yīng)計算納稅所得額；Iftheincomeisintheformofphysicalobjects，theamountoftaxableincomeshallbedeterminedaccordingtothepricespecifiedonthevoucherobtained。無憑證的實物或者憑證上所注明的價格明顯們低的,由主管稅務(wù)機關(guān)參照當?shù)氐氖袌鰞r格核定應(yīng)納稅所得額.Ifthereisnoreceiptforthephysicalobjectsorifthepricespecifiedonthevoucherisobviouslyonthelowside，thetaxauthorities-in—chargeshalldeterminetheamountoftaxableincomebyreferencetothelocalmarketprice；所得為有價證券的，由主管稅務(wù)機關(guān)根據(jù)票面價格和市場價格核定應(yīng)納稅所得額.Iftheincomeisintheformofnegotiablesecurities，theamountoftaxableincomeshallbedeterminedbythetaxauthorities—in-chargeaccordingtothefacevalueandthemarketprice。第十一條稅法第三條第四項所說的勞務(wù)報酬所得一次收入畸高，是指個人一次取得勞務(wù)報酬,其應(yīng)納稅所得額超過20000元。Article11.Forthepurposesofitem（4）ofArticle3oftheTaxLaw,thephrase"aspecificpaymentofincomefromremunerationforpersonalserviceisexcessivelyhigh"shallmeanapaymentreceivedasremunerationforpersonalservicewithanamountoftaxableincomeexceedingRMB20，000.對前款應(yīng)納稅所得額超過20000元至50000元的部分，依照稅法規(guī)定計算應(yīng)納稅額后再按照應(yīng)納稅額加征五成;超過50000元的部分，加征十成.ThatpartoftaxableincomeasmentionedintheprecedingparagraphwhichexceedsRMB20，000butdoesnotexceedRMB50，000shall，aftertheamountoftaxpayableiscalculatedinaccordancewiththeTaxLaw。besubjecttoanadditionallevyattherateof50percentoftheamountoftaxpayable。ThatpartwhichexceedsRMB50,000shallbesubjecttoanadditionallevyattherateof100percentoftaxpayable。第十二條稅法第四條第二項所說的國債利息，是指個人持有中華人民共和國財政部發(fā)行的債券而取得的利息所得;所說的國家發(fā)行的金融債券利息，是指個人持有國務(wù)院批準發(fā)行的金融債券而取得的利息所得。Article12.Forthepurposesofitem（2)ofArticle4oftheTaxLaw,theterm"interestonnationaldebtobligations”shallmeaninterestincomederivedbyindividualsbyvirtueofholdingbondsissuedbytheMinistryofFinanceofthePeople’sRepublicofChina，andtheterm”interestonfinancialdebenturesissuedbythestate"shallmeaninterestincomederivedbyindividualsbyvirtueofholdingfinancialbondsissuedwithStateCouncilapproval.第十三條稅法第四條第三項所說的按照國家統(tǒng)一規(guī)定發(fā)給的補貼、津貼,是指按照國務(wù)院規(guī)定發(fā)給的政府特殊津貼和國務(wù)院規(guī)定免納個人所得稅的補貼、津貼。Article13。Forthepurposesofitem（3）ofArticle4oftheTaxLaw，theterm”subsidiesandallowancespaidinaccordancewithuniformregulationsofthestate”shallmeanspecialgovernmentsubsidiesissuedinaccordancewithStateCouncilregulationsandallowancesandsubsidiesthatareexemptfromindividualincometaxbyStateCouncilregulations。第十四條稅法第四條第四項所說的福利費，是指根據(jù)國家有關(guān)規(guī)定,從企業(yè)、事業(yè)單位、國家機關(guān)、社會團體提留的福利費或者工會經(jīng)費中支付給個人的生活補助費;所說的救濟金,是指國家民政部門支付給個人的生活困難補助費.Article14。Forthepurposesofitem（4）ofArticle4oftheTaxLaw，theterm”welfarebenefits"shallmeancost—of—livingsubsidiespaidtoindividualsaccordingtorelevantstateregulationsoutofthewelfarebenefitsorlaborunionfundsallocatedbyenterprises,institutions，governmentagenciesandsocialorganizations,andtheterm”reliefpayments”shallmeanhardshipsubsidiespaidtoindividualsbycivilaffairsauthoritiesofthestate。第十五條稅法第四條第八項所說的依照我國法律規(guī)定應(yīng)予免稅的國家駐華使館、領(lǐng)事館的外交代表、領(lǐng)事官員和其他人員的所得，是指依照《中華人民共和國外交特權(quán)與豁兔條例》和《中華人民共和國領(lǐng)事特權(quán)與豁免條例》規(guī)定免稅的所得。Article15。Forthepurposesofitem（8）ofArticle4oftheTaxLaw,the"incomederivedbythediplomaticagents,consularofficersandotherpersonnelwhoareexemptfromtaxundertheprovisionsoftherelevantLawsofChina”shallmeanincomethatistax-exemptundertheRegulationsofthePeople’sRepublicofChinaConcerningDiplomaticPrivilegesandImmunitiesandtheRegulationsofthePeople’sRepublicofChinaconcerningConsularPrivilegesandImmunities.第十六條稅法第五條所說的減征個人所得稅，其減征的幅度和期限由省、自治區(qū)、直轄市人民政府規(guī)定.Article16。TherangesandperiodsofthereductionsinindividualincometaxreferredtoinArticle5oftheTaxLawshallbestipulatedbythePeople’sGovernmentsoftheprovinces，autonomousregionsandmunicipalitiesdirectlyunderthecentralgovernment。第十七條稅法第六條第一款第二項所說的成本、費用,是指納稅人從事生產(chǎn)、經(jīng)營所發(fā)生的各項直接支出和分配計入成本的間接費用以及銷售費用、管理費用、財務(wù)費用；所說的損失，是指納稅義務(wù)人在生產(chǎn)、經(jīng)營過程中發(fā)生的各項營業(yè)外支出.Article17。Forthepurposesofitem（2）ofthefirstparagraphofArticle6oftheTaxLaw,theterms”costs”and”expenses"shallmeanalldirectexpenditures,indirectexpensesallocatedascosts，aswellasmarketingexpenses，administrativeexpensesandfinancialexpensesincurredbytaxpayerswhileengaginginproductionandbusiness，andtheterm”losses"shallmeanallnon—operatingexpendituresincurredbytaxpayersinthecourseofproductionandbusiness.從事生產(chǎn)、經(jīng)營的納稅義務(wù)人未提供完整、準確的納稅資料，不能正確計算應(yīng)納稅所得額的,由主管稅務(wù)機關(guān)核定其應(yīng)納稅所得額。Ifataxpayerengaginginproductionorbusinessfailstoprovidecompleteandaccuratetaxinformationandisunabletocorrectlycalculatetheamountoftaxableincome,hisamountoftaxableincomeshallbedeterminedbythetaxauthorities—in—charge。第十八條稅法第六條第一款第三項所說的每一納稅年度的收入總額，是指納稅義務(wù)人按照承包經(jīng)營、承租經(jīng)營合同規(guī)定人分的經(jīng)營利潤和工資、薪金性質(zhì)的所得;所說的減除必要費用，是指按月減除800元.Article18。Forthepurposesofitem(3）ofthefirstparagraphofArticle6oftheTaxLaw，theterm”thegrossincomeinataxyear”shallmeantheshareoftheoperatingprofitortheincomeofawageorsalarynaturederivedbythetaxpayeraccordingtothecontractforthecontractedorleasedoperationandtheterm”deductionofnecessaryexpenses”shallmeanamonthlydeductionofRMB800。第十九條稅法第六條第一款第五項所說的減財產(chǎn)原值，原指：Article19。Forthepurposesofitem（5)ofthefirstparagraphofArticle6oftheTaxLaw,theterm"theoriginalvalueoftheproperty”shallmean：（一）有價證券，為買入價以及買入時按照規(guī)定交納的有關(guān)費用；(1）inthecaseofnegotiablesecurities，thepriceforwhichtheywerepurchasedandrelatedexpensespaidaccordingtoregulationsatthetimeofpurchase；(二）建筑物,為建造費或者購進價格以及其他有關(guān)費用;(2)inthecaseofbuildings，theconstructionexpensesorpurchaseprice,andotherrelatedexpenses；(三)土地使用權(quán),為取得土地使用權(quán)所支付的金額,開發(fā)土地的費用以及其他有關(guān)費用;（3）inthecaseoflanduserights,amountpaidtoacquirethelanduserights，landdevelopmentexpensesandotherrelatedexpenses；（四）機器設(shè)備、車船,為購進價格、運輸費、安裝費以及其他有關(guān)費用；（4)inthecaseofmachinery,equipment，vehiclesandvessels，thepurchase，freight,installationexpensesandotherrelatedexpenses；（五）其他財產(chǎn)，參照以上方法確定。（5）inthecaseofotherproperty,theoriginalvalueshallbedeterminedbyreferenceoftheabovemethods。納稅義務(wù)人未提供完整、準確的財產(chǎn)原值憑證，不能正確計算財產(chǎn)原值的，由主管稅務(wù)機關(guān)核定其財產(chǎn)原值。Ifataxpayerfailstoprovidecompleteandaccuratevouchersconcerningtheoriginalvalueofthepropertyandisunabletocorrectlycalculatetheoriginalvalueoftheproperty,theoriginalvalueofthepropertyshallbedeterminedbythetaxauthorities—in—charge。第二十條稅法第六條第一款第五項所說的合理費用，是指賣出財產(chǎn)時按照規(guī)定支付的有關(guān)費用。Article20.Forthepurposesofitem(5）ofthefirstparagraphofArticle6oftheTaxLaw,theterm”reasonableexpenses”shallmeanrelevantexpensespaidinaccordancewithregulationsatthetimeofsale。第二十一條稅法第六條第一款第四項、第六項所說的每次收入，是指:Article21。Forthepurposesofitems（4）and（6)ofthefirstparagraphofArticle6。oftheTaxLaw，theterm”eachpayment”shallmean：(一）勞務(wù)報酬所得,屬于一次性收入的,以取得該項收人為一次；用于同一項目連續(xù)收入的，以一個月內(nèi)取得的收人為一次.（1)inthecaseofincomefromremunerationforpersonalservices,theamount，iftheincomeisderivedinalumpsum，ofthatlumpsum;and，iftheincomeisofacontinuingnatureandpertainstothesameproject，theincomederivedduringonemonth；（二）稿酬所得，以每次出版、發(fā)表取得的收人為一次。（2）inthecaseofincomefromauthor’sremuneration，theincomederivedoneachinstanceofpublication;（三)特許權(quán)使用費所得，以一項特許權(quán)的一次許可使用所取得的收入為一次。（3)inthecaseofincomefromroyalties，theincomederivedfromeachinstanceoflicensingalicensingright；（四)財產(chǎn)租賃所得，以一個月內(nèi)取得的收人為一次。(4)intheeaseofincomefromtheleaseofproperty，theincomederivedduringonemonth；（五）利息、股息、紅利所得,以支付利息、股息紅利時取得的收入為一次。（5)inthecaseofincomefrominterest，dividendsandextradividends,theincomederivedeachtimeinterest，dividendsorextradividendsarepaid；(六)偶然所得，以每次取得該項收人為一次，（6)inthecaseofcontingentincome，eachpaymentofsuchincomeobtained.第二十二條財產(chǎn)轉(zhuǎn)讓所得，按照一次轉(zhuǎn)讓財產(chǎn)的收入額減除財產(chǎn)原值和合理費用后的余額，計算納稅。Article22。Taxonincomefromtheassignmentofpropertyshallbecalculatedandpaidontheproceedsofasingleassignmentofpropertylesstheoriginalvalueofthepropertyandreasonableexpenses。第二十三條二個或者二個以上的個人共同取得同一項目的收入的，應(yīng)當對每個人取得的收入分別按照說法規(guī)定減除費用后計算納稅。Article23。Ifthesameitemofincomeisderivedbytwoormoreindividuals，taxthereonshallbecalculatedandpaidseparatelyontheincomederivedbyeachindividualafterthedeductionofexpensesrespectivelyinaccordancewiththeTaxLaw。第二十四條稅法第六條第二款所說的個人將其所得對教育事業(yè)和其他公益事業(yè)的捐贈，是指個人將其所得通過中國境內(nèi)的社會團體、國家機關(guān)向教育和其他社會公益事業(yè)以及遭受嚴重自然災(zāi)害地區(qū)、貧困地區(qū)的捐贈.Article24。ForthepurposesofthesecondparagraphofArticle6oftheTaxLaw，theterm”individualincomedonatedtoeducationalandotherpublicwelfareundertakings”referstothedonationbyindividualsoftheirincometoeducationalandotherpublicwelfareundertakings，andtoareassufferingfromseriousnaturaldisastersorpoverty，throughsocialorganizationsorgovernmentagenciesinthePeople’sRepublicofChina。捐贈額未超過納稅義務(wù)人申報的應(yīng)納稅所得額30％，可以從其應(yīng)納稅所得額中扣除.Thatpartoftheamountofdonationswhichdoesnotexceed30percentoftheamountoftaxableincomedeclaredbythetaxpayermaybedeductedfromhisamountoftaxableincome。第二十五條稅法第六條第三款所說的在中國境外取得工資、薪金所得、是指在中國境外任職或者受雇而取得的工資、薪金所得。Article25。ForthepurposesofthethirdparagraphofArticle6oftheTaxLaw,theterm”incomefromwagesandsalariesfromsourcesoutsideChina”shallmeanincomefromwagesandsalariesderivedfromthetenureofanofficeoremploymentoutsidethePeople’sRepublicofChina.第二十六條稅法第六條第三款所說的附加減除費用,是指每月在減除800元費用的基礎(chǔ)上,再減除本條例第二十八條規(guī)定數(shù)額的費用。Article26。ForthepurposesofthethirdparagraphofArticle6oftheTaxLaw，theterm:"additionaldeductionsforexpenses”shallmeanamonthlydeductionforexpensesintheamountspecifiedinArticle28hereofinadditiontothedeductionforexpensesofRMB800。第二十七條稅法第六條第三款所說的附加減除費用適用的范圍，是指：Article27。ForthepurposesofthethirdparagraphofArticle6oftheTaxLaw，theterm"thescopeofapplicabilityofsuchadditionaldeductionsforexpenses”shallmean：（一）在中國境內(nèi)的外商投資企業(yè)和外國企業(yè)中工作的外籍人員；（1）foreignnationalsworkinginforeigninvestmententerprisesandforeignenterprisesinthePeople’sRepublicofChina;(二）應(yīng)聘在中國境內(nèi)的企業(yè)、事業(yè)單位、社會團體、國家機關(guān)中工作的外籍專家；(2）foreignexpertshiredtoworkinenterprises，institutions,socialorganizationsandgovernmentagenciesinthePeople'sRepublicofChina；(三）在中國境內(nèi)有住所而在中國境外任職或者受雇取得工資、薪金所得個人;（3）individualswhoaredomiciledinthePeople'sRepublicofChinaandderiveincomefromwagesandsalariesbyvirtueoftheirtenureofanofficeoremploymentoutsidethePeople'sRepublicofChina；(四）財政部確定的其他人員;。and（4)otherpersonalasdeterminedbytheMinistryofFinance.第二十八條稅法第六條第三款所說的附加減除費用標準為3200元。Article28.ThestandardfortheadditionaldeductionsforexpensesmentionedinthethirdparagraphofArticle6oftheTaxLawshallbeRMB3200.第二十九條華僑和香港、澳門、臺灣同胞，參照本條例第二十六條、第二十六條、第二十八條的規(guī)定執(zhí)行。Article29。OverseasChineseandHongKong，MacaoandTaiwancompatriotsshallbetreatedbyreferencetoArticle26，27and28hereof.第三十條在中國境內(nèi)有住所，或者無住所而在境內(nèi)居住滿一年的個人，從中國境內(nèi)和境外取得的所得，應(yīng)當分別計算應(yīng)納稅額。Article30。IndividualswhoaredomiciledinthePeople’sRepublicofChina，orwhoarenotdomiciledbuthaveresidedinthePeople'sRepublicofChinaforatleastoneyearshallcalculatetheamountsoftaxpayableforincomederivedfromsourceswithinandoutsidethePeople’sRepublicofChinaseparately.第三十一條稅法第七條所說的已在境外繳納的個人所得稅稅額，是指納稅義務(wù)人從申國境外取得的所得，依照該所得來源國家或者地區(qū)的法律應(yīng)錄當繳納并且驗際已經(jīng)繳稅額。Article31。ForthepurposesofArticle7oftheTaxLaw,theterm"incometaxpaidtoforeignauthorities”shallmeantheamountofincometaxpayable，andactuallypaid，onincomederivedbyataxpayerfromsourcesoutsidethePeople'sRepublicofChina，accordingtothelawsofthecountryorregionfromwhichthatincomewasderived.第三十二條稅法第六條所說的依照稅法規(guī)定計算的應(yīng)納稅額,是指納稅義務(wù)人從中國境外取得的所得，區(qū)別不同國家或者地區(qū)和不同應(yīng)稅項目，依照稅法規(guī)定的費用減除標準和適用稅率計算的應(yīng)納稅額;同一國家或者地區(qū)內(nèi)不同應(yīng)稅項目的應(yīng)納稅額之和，為該國家或者地區(qū)的扣除限額.Article32.ForthepurposesofArticle7oftheTaxLaw，theterm"theamountoftaxotherwisepayableunderthisLaw”shallmeantheamountoftaxpayableonincomederivedbyataxpayerfromsourcesoutsidethePeople'sRepublicofChina，computedseparatelyforeachdifferentcountryorregionandforeachdifferentincomecategory，inaccordancewiththestandardsforthedeductionofexpensesandtheapplicabletaxratesstipulatedintheTaxLaw。Thesumoftheamountsoftaxpayableinthedifferentincomecategorieswithinthesamecountryorregionshallbethelimitfordeductionsforthatcountryorregion。納稅義務(wù)人在中國境外一個國家或者地區(qū)實際已經(jīng)繳納的個人所得稅稅額，低于依照前款規(guī)定計算出的該國家或者地區(qū)扣除限額的，應(yīng)當在中國繳納差額部分的稅款;IftheactualamountofindividualincometaxpaidbyataxpayerinacountryorregionoutsidethePeople’sRepublicofChinaislessthanthelimitfordeductionsforthatcountryorregioncomputedinaccordancewiththeprovisionsoftheprecedingparagraph，thebalanceshallbepaidinthePeople’sRepublicofChina。超過該國家或者地區(qū)扣除限額的，其超過部分不得在本納稅年度的應(yīng)納稅額中扣除，但是可以在后納稅年度的該國家或者地區(qū)扣除限額的余額中補扣，補扣期限最長不得超過五年.Iftheamountexceedsthelimitfordeductionsforthatcountryorareas，theexcessportionmaynotbedeductedfromtheamountoftaxpayableforthatTaxYear;however，suchexcessportionmaybedeductedfromanyunusedportionofthelimitfordeductionsforthatcountryorregionduringsubsequentTaxYears，foramaximumperiodoffiveyears.第三十三條納稅義務(wù)人依照稅法第六條的規(guī)定申請扣除已在境外繳納的個人所得稅稅額時，應(yīng)當提供境外稅務(wù)機關(guān)填發(fā)的完稅憑證原件。Article33。WhentaxpayersapplyforapprovaltodeducttheamountsofindividualincometaxpaidoutsidethePeople’sRepublicofChinainaccordancewithArticle7oftheTaxLaw，theyshallprovidetheoriginaltaxpaymentreceiptsissuedbythetaxauthoritiesoutsidethePeople'sRepublicofChina。第三十四條扣繳義務(wù)人在向個人支付應(yīng)稅款項時，應(yīng)當依照稅法規(guī)定代稅款，按時繳庫，并專項記載備查。前款所說的支付，包括現(xiàn)金支付、匯撥支付、轉(zhuǎn)帳和以有價證券、實物以及其他形式的支付。Article34.Whenwithholdingagentsmaketaxablepaymentstoindividuals，theyshallwithholdtaxinaccordancewiththeTaxLaw，paythetaxovertothetreasuryinatimelymanner,andkeepspecialrecordsforfutureinspection。第三十五條自行申報的納稅義務(wù)人，應(yīng)當向取秘所得的當?shù)刂鞴芏悇?wù)機關(guān)申報納稅.從中國境外取得所得,以及在中國境內(nèi)二處或者二處以上取得所得的，可以由納稅義務(wù)人選擇一地申報納稅；納稅義務(wù)人變更申報納稅地點的，應(yīng)當經(jīng)主管稅務(wù)機關(guān)批準.Forthepurposesoftheprecedingparagraph,theterm”payments"shallincludepaymentsincash,paymentsbyremittance,paymentsbyaccounttransfer，andpaymentsintheformofnegotiablesecurities,physicalobjectsandotherforms。第三十六條自行申報的納稅義務(wù)人，在申報納稅時，其在中國境內(nèi)已扣繳的稅款，準予按照規(guī)定從應(yīng)納稅額中扣除。Article35.Taxpayerswhopersonallyfiletaxreturnsshallfilethereturnswithandpaytaxtothetaxauthorities-in—chargeoftheplacewheretheirincomeisderived.TaxpayerswhoderiveincomefromsourcesoutsidethePeople'sRepublicofChina，orwhoderiveincomeintwoormoreplacesinsidethePeople’sRepublicofChina,mayselectoneplaceinwhichtofiletaxreturnsandpaytax.Taxpayerswhowishtochangethelocationinwhichtheyfiletaxreturnsandpaytaxshallobtaintheapprovaloftheoriginaltaxauthorities—in-charge。第三十七條納稅義務(wù)人兼有稅法第二條所列的二項或者二項以上的所得的,按項分別計算納稅，在中國境內(nèi)二處或者二處以上取得稅法第二條第一項、第二項、第三項所得的，同Article36.Whentaxpayerswhopersonallyfiletaxreturnsfiletheirreturns，taxpaymentsthathavebeenwithheldinsidethePeople’sRepublicofChinamaybedeductedfromtheamountoftaxpayable,inaccordancewithrelevantregulations。項所得合并計算納稅。Article37。TaxpayerswhoconcurrentlyderiveincomeundertwoormoreofthecategorieslistedinArticle2oftheTaxLawshallcomputeandpaytaxseparatelyforeachcategory。Taxpayerswhoderiveincomeunderitems(1）,(2）or(3）ofArticle2oftheTaxLawintwoormoreplacesinsidethePeople’sRepublicofChinashallcombinetheincomeunderthesamecategoryforthecomputationandpaymentoftax.第三十八條稅法第九條第二款所說的特定行業(yè),是指采掘業(yè)、遠洋運輸業(yè)、遠洋捕撈業(yè)以及財政部確定的其他行業(yè)。Article38。ForthepurposesofthesecondparagraphofArticle9oftheTaxLaw，theterm”specifiedindustries”shallmeantheexcavationindustry,ocean-shippingindustry，deep—seafishingindustryandotherindustriesasdeterminedbytheMinistryofFinance。第三十九條稅法第九條第二款所說的按年計算、分月預(yù)繳的計征方式,是指本條例條三十八條所列的特定行業(yè)職工的工資、薪金所得應(yīng)納的稅款,按月預(yù)繳，自年度終了之日起30日內(nèi)，合計其全年工資、薪金所得,再按12個月平均并計算實際應(yīng)納的稅款，多退少補。Article39。ForthepurposesofthesecondparagraphofArticle9oftheTaxLaw，theterm”taxcomputedonanannualbasisandpaidinadvanceinmonthlyinstallments”shallmeanthemonthlyprepaymentofthetaxpayableontheincomefromwagesandsalariesofstaffandworkersinthespecifiedindustrieslistedinArticle38hereof，andthecomputationoftheactualtaxpaymentdue,within30daysfromthelastdayoftheyear，byaveragingover12monthsthetotalwagesandsalaryincomeforthewholeyear，atwhichtimeexcesspaymentsshallberefundedanddeficienciesshallbemadegood.第四十條稅法第九條第四款所說的由納稅義務(wù)人在年度終了后30日內(nèi)將應(yīng)納的稅款繳入國庫，是指在日終一次性取得承包經(jīng)營、承租經(jīng)營所得的納稅義務(wù)人，自取得收入之日起30日內(nèi)將應(yīng)納的稅款繳入國庫。Article40。ForthepurposesofthefourthparagraphofArticle9oftheTaxLaw，thephrase”thetaxshallbepaidintothestatetreasurywithin30daysaftertheendofeachtaxyear”shall