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Order of the President of the People's Republic of China
No. 44
The Decision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's
Republic of China, adopted at the 18th Meeting of the Standing Committee of the Tenth National People's Congress of the People's
Republic of China on October 27, 2005, is hereby promulgated and shall go into effect as of January 1, 2006.
Hu Jintao
President of the People's Republic of China
October 27, 2005
(Adopted at the 18th Meeting of the Standing Committee of the Tenth National People's Congress on October 27, 2005)
At its 18th Meeting, the Standing Committee of the Tenth National People's Congress decides to amend the Individual Income Tax Law
of the People's Republic of China as follows:
1.Subparagraph (1) in the first paragraph of Article 6 is revised to read, “For income from wages and salaries, the amount of taxable
income shall be the part remaining after deduction of 1,600 yuan for expenses from a monthly income.” At the same time, the Note
attached to Schedule 1 on Individual Income Tax Rates shall be revised accordingly.
2.Article 8 is revised to read, “For individual income tax, the income earner shall be the taxpayer, and the paying unit or individual
shall be the withholding agent. If a taxpayer’s individual income exceeds the amount specified by the State Council, or a taxpayer
receives wages or salaries from two or more sources, or there is no withholding agent, or under other circumstances specified by
the State Council, the taxpayer shall file returns and pay tax in accordance with State regulations. The withholding agent shall,
in accordance with State regulations, file the returns of all the taxpayers and the full amount of the tax withheld.”
This Decision shall go into effect as of January 1, 2006.
The Individual Income Tax Law of the People's Republic of China shall be amended correspondingly in accordance with this Decision
and promulgated anew.
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