中华人民共和国个人所得税法实施条例 REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES

nces paid in accordance with uniform regulations of the state” shall mean special government subsidies issued in accordance with State Council regulations and allowances and subsidies that are exempt from individual income tax by State Council regulations.

　　Article 14 For the purposes of item （4） of Article 4 of the Tax Law， the term “welfare benefits” shall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits or labor union funds allocated by enterprises， institutions， government agencies and social organizations， and the term “relief payments” shall mean hardship subsidies paid to individuals by civil affairs authorities of the state.

　　Article 15 For the purposes of item （8） of Article 4 of the Tax Law， the “income derived by the diplomatic agents， consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China” shall mean income that is tax-exempt under the Regulations of the People's Republic of China Concerning Diplomatic Privileges and Immunities and the Regulations of the People's Republic of China concerning Consular Privileges and Immunities.

　　Article 16 The ranges and periods of the reductions in individual income tax referred to in Article 5 of the Tax Law shall be stipulated by the People's Governments of the provinces， autonomous regions and municipalities directly under the central government.

　　Article 17 For the purposes of item （2） of the first paragraph of Article 6 of the Tax Law， the terms “costs” and “expenses” shall mean all direct expenditures， indirect expenses allocated as costs， as well as marketing expenses， administrative expenses and financial expenses incurred by taxpayers while engaging in production and business， and the term “losses” shall mean all non-operating expenditures incurred by taxpayers in the course of production and business.

　　If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income， his amount of taxable inc

ome shall be determined by the tax authorities-in-charge.

　　Article 18 For the purposes of item （3） of the first paragraph of Article 6 of the Tax Law， the term “the gross income in a tax year” shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term “deduction of necessary expenses” shall mean a monthly deduction of RMB 800.

　　Article 19 For the purposes of item （5） of the first paragraph of Article 6 of the Tax Law， the term “the original value of the property” shall mean：

　　（1） in the case of negotiable securities， the price for which they were purchased and related expenses paid according to regulations at the time of purchase；

　　（2） in the case of buildings， the construction expenses or purchase price， and other related expenses；

　　（3） in the case of land use rights， amount paid to acquire the land use rights， land development expenses and other related expenses；

　　（4） in the case of machinery， equipment， vehicles and vessels， the purchase， freight， installation expenses and other related expenses；

　　（5） in the case of other property， the original value shall be determined by reference of the above methods.

　　If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property， the original value of the property shall be determined by the tax authorities-in-charge.

　　Article 20 For the purposes of item （5） of the first paragraph of Article 6 of the Tax Law， the term “reasonable expenses” shall mean relevant expenses paid in accordance with regulations at the time of sale.

　　Article 21 For the purposes of items （4） and （6） of the first paragraph of Article 6 of the Tax Law， the term “each payment” shall mean：

　　（1） in the case of income from remuneration for personal services， the amount， if the income is derived in a lump sum， of that lump sum； and， if the income is of a continuing nature and pertains to the same project， the income derived during one month；

　　（2） in the case of income from author's remuneration， the income derived on each instance of publication；

　　（3） in the case of income from royalties， the income derived from each instance of licensing a licensing right；

　　（4） in the ease of income from the lease of property， the income derived during one month；

　　（5） in the case of income from interest， dividends and extra dividends， the income derived each time interest， dividends or extra dividends are paid；

　　（6） in the case of contingent income， each payment of such income obtained.

　　Article 22 Tax on income from the assignment of property shall be calculated and paid on the proceeds of a single assignment of property less the original value of the property and reasonable expenses.

　　Article 23 If the same item of income is derived by two or more individuals， tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordance with the Tax Law.

　　Article 24 For the purposes of the second paragraph of Article 6 of the Tax Law， the term “individual income donated to educational and other public welfare undertakings” refers to the donation by individuals of their income to educational and other public welfare undertakings， and to areas suffering from serious natural disasters or poverty， through social organizations or government agencies in the People's Republic of China.

　　That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.

　　Article 25 For the purposes of the third paragraph of Article 6 of the Tax Law，

the term “income from wages and salaries from sources outside China” shall mean income from wages and salaries derived from the tenure of an office or employment outside the People's Republic of China.

　　Article 26 For the purposes of the third paragraph of Article 6 of the Tax Law， the term： “additional deductions for expenses” shall mean a monthly deduction for expenses in the amount specified in Article 28 hereof in addition to the deduction for expenses of RMB 800.

　　Article 27 For the purposes of the third paragraph of Article 6 of the Tax Law， the term “the scope of applicability of such additional deductions for expenses” shall mean：

　　（1） foreign nationals working in foreign investment enterprises and foreign enterprises in the People's Republic of China；

　　（2） foreign experts hired to work in enterprises， institutions， social organizations and government agencies in the People's Republic of China；

　　（3） individuals who are domiciled in the People's Republic of China and derive income from wages and salaries by virtue of their tenure of an office or employment outside the People's Republic of China； and

　　（4） other personal as determined by the Ministry of Finance.

　　Article 28 The standard for the additional deductions for expenses mentioned in the third paragraph of Article 6 of the Tax Law shall be RMB 3200.

　　Article 29 Overseas Chinese and Hong Kong， Macao and Taiwan compatriots shall be treated by reference to Article 26， 27 and 28 hereof.

　　Article 30 Individuals who are domiciled in the People's Republic of China， or who are not domiciled but have resided in the People's Republic of China for at least one year shall calculate the amounts of tax payable for income derived from sources within and outside the People's Republic of China separately.

　　Article 31 For the purposes of Article 7 of the Tax Law， the term “income tax paid to foreign authorities” shall mean the amount of income tax payable， and actually paid， on income derived by a taxpayer from sources outside the People's Republic of China， according to the laws of the country or region from which that income was derived.

　　Article 32 For the purposes of Article 7 of the Tax Law， the term “the amount of tax otherwise payable under this Law” shall mean the amount of tax payable on income derived by a taxpayer from sources outside the People's Republic of China， computed separately for each different country or region and for each different income category， in accordance with the standards for the deduction of expenses and the applicable tax rates stipulated in the Tax Law. The sum of the amounts of tax payable in the different income categories within the same country or region shall be the limit for deductions for that country or region.

　　If the actual amount of individual income tax paid by a taxpayer in a country or region outside the People's Republic of China is less than the limit for deductions for that country or region computed in accordance with the provisions of the preceding paragraph， the balance shall be paid in the People's Republic of China. If the amount exceeds the limit for deductions for that country or areas， the excess portion may not be deducted from the amount of tax payable for that Tax Year； however， such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent Tax Years， for a maximum period of five years.

　　Article 33 When taxpayers apply for approval to deduct the amounts of individual income tax paid outside the People's Republic of China in accordance with Article

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