中华人民共和国个人所得税法 INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA

ividual income tax shall be proceeded in accordance with the LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING THE ADMINISTRATION OF TAX COLLECTION.

　　Article 13 The detailed rules and regulations for the implementation shall be formulated by the State Council in accordance with this Law.

　　Article 14 This Law shall enter into force on the day of its promulgation.

　　SCHEDULE 1 OF INDIVIDUAL INCOME TAX RATES

　　（Applicable to income from Wages and Salaries）

　------------------------------------------------------------------------
　Grade | Monthly Taxable Income














 |Tax Rate|
　


|


























|
(%)
 |
　------|------------------------------------------------------|--------|
　
1
 |Income of 500 yuan or less













|

5
 |
　
2
 |That part of income in excess of 800 to 2000 yuan

 |
 10
 |
　
3
 |That part of income in excess of 2000 to 5000 yuan

|
 15
 |
　
4
 |That part of income in excess of 5000 to 20000 yuan
 |
 20
 |
　
5
 |That part of income in excess of 20000 to 40000 yuan
|
 25
 |
　
6
 |That part of income in excess of 40000 to 60000 yuan
|
 30&n
 
              bsp;
 |
　
7
 |That part of income in excess of 60000 to 80000 yuan
|
 35
 |
　
8
 |That part of income in excess of 80000 to 100000 yuan |
 40
 |
　
9
 |That part of income in excess of 100000 yuan




|
 45
 |
　------|------------------------------------------------------|--------|
　　

　　（Note： “Monthly taxable income” mentioned in this schedule refers to the amount remaining from the gross income in a month after the deduction of 800 yuan or the additional deduction for expenses in accordance with the provision of Article 6 of the Tax Law.）

　　SCHEDULE 2 OF INDIVIDUAL INCOME TAX RATES

　　（Applicable to income from production or business operation derived by industrial and commercial house-holds and income from contracted or leased operation of enterprises and institutions）

 ------------------------------------------------------------------------
　Grade | Annual Taxable Income















|Tax Rates|



 |


























|
 (%)
 |
 ------|------------------------------------------------------|---------|
　
1
 | Income of 500 yuan or less












 |

 5
 |
　
2
 | That part of income in exces of 5000 to 10000 yuan
 |

10
 |
　
3
 | That part of income in excess of 10000 to 30000 yuan |

20
 |
　
4
 | That part of income in excess of 30000 to 50000 yuan |

30
 |
　
5
 | That part of income in excess of 50000 yuan




|

35
 |
　------------------------------------------------------------------------
　　

　　（Note： “Annual taxable income” mentioned in this schedule refers to the amount remaining from the gross income in a tax year after the costs， expenses and losses have been deducted in accordance with the provision of Article 6 of the Tax Law.

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