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

7 of the Tax Law， they shall provide the original tax payment receipts issued by the tax authorities outside the People's Republic of China.

　　Article 34 When withholding agents make taxable payments to individuals， they shall withhold tax in accordance with the Tax Law， pay the tax o

ver to the treasury in a timely manner， and keep special records for future inspection.

　　For the purposes of the preceding paragraph， the term “payments” shall include payments in cash， payments by remittance， payments by account transfer， and payments in the form of negotiable securities， physical objects and other forms.

　　Article 35 Taxpayers who personally file tax returns shall file the returns with and pay tax to the tax authorities-in-charge of the place where their income is derived. Taxpayers who derive income from sources outside the People's Republic of China， or who derive income in two or more places inside the People's Republic of China， may select one place in which to file tax returns and pay tax. Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.

　　Article 36 When taxpayers who personally file tax returns file their returns， tax payments that have been withheld inside the People's Republic of China may be deducted from the amount of tax payable， in accordance with relevant regulations.

　　Article 37 Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category. Taxpayers who derive income under items （1）， （2） or （3） of Article 2 of the Tax Law in two or more places inside the People's Republic of China shall combine the income under the same category for the computation and payment of tax.

　　Article 38 For the purposes of the second paragraph of Article 9 of the Tax Law， the term “specified industries” shall mean the excavation industry， ocean-shipping industry， deep sea fishing industry and other industries as determined by the Ministry of Finance.

　　Article 39 For the purposes of the second paragraph of Article 9 of the Tax Law， the term “tax computed on an annual basis and paid in advance in monthly installments” shall mean the monthly prepayment of the tax payable on the income from wages and salaries of staff and workers in the specified industries listed in Article 38 hereof， and the computation of the actual tax payment due， within 30 days from the last day of the year， by averaging over 12 months the total wages and salary income for the whole year， at which time excess payments shall be refunded and deficiencies shall be made good.

　　Article 40 For the purposes of the fourth paragraph of Article 9 of the Tax Law， the phrase “the tax shall be paid into the state treasury within 30 days after the end of each tax year” shall mean that taxpayers who derive their income from contracted or leased operation of enterprises in a lump sum payment at the end of the year， shall pay the tax payable thereon into the State treasury within 30 days of the date on which the income is derived.

　　Article 41 In accordance with Article 10 of the Tax Law， foreign currency income shall be converted into Renminbi for the computation of the amount of taxable income at the exchange rate published by the People's Bank of China on the last day of the month preceding that in which the tax payment receipt is issued. At the time of the annual settlement after the end of the year in accordance with the Tax Law， the amounts of foreign currency income on which tax has been prepaid on a monthly basis or each time the income was derived shall not be converted again. As for the portion of income the tax on which is to be made up， the amount of taxable income shall be computed by converting such portion of income into Renminbi according to the exchange rate published by the People's Bank of China on the last day of the preceding Tax Year.

　　Article 42 When tax authorities pay commissions to withholding agents in accordance with Article 11 of the Tax Law， they shall issue to the withholding agents monthly refund certificate， on the strength of which the withholding

agent shall carry out treasury refund procedures with designated banks.

　　Article 43 The models for individual income tax returns， individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

　　Article 44 For the purposes of the Tax Law and these Regulations， the term “Tax Year” shall mean the period commencing on January 1 and ending on December 31 on the Gregorian calendar.

　　Article 45 Commencing with the 1994 Tax Year， individual income tax shall be computed， levied and collected in accordance with the Tax Law and these Regulations.

　　Article 46 These Regulations shall be interpreted by the Ministry of Finance and the State Administration of Taxation.

　　Article 47 These Regulations shall be implemented as from the date of promulgation. The Provisional Regulations of the State Council of the People's Republic of China Concerning the Reduction of Individual Income Tax on the Income From Wages and Salaries Derived by Foreign Personnel Working in China promulgated by the State Council on August 8， 1987 shall be repealed at the same time

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