个人所得税法实施条例—英汉对比 第一条 根据《中华人民共和国个人所得税法》（以下简称税法）的规定,制定本条例。 Article 1.These Regulations are formulated in accordance with the Individual Income Tax law of the People’s Republic of China （the ”Tax Law”）。 第二条 税法第一条第一款所说的中国境内有住所的个人,是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。 Article 2.For the Purposes of the first paragraph of Article 1 of the Tax Law, the term ”individuals who have domicile in China” shall mean individuals who by reason of their permanent registered address， family or economic interests， habitually reside in the People’s Republic of China。 第三条 税法第一条第一款所说的在境内居住满一年，是指在一个纳税年度中国境内居住 365 日。 Article 3。For the purposes of the first paragraph of Article 1 of the Tax Law ， the term "have resided for one year or move in China” shall mean to have resided within the People’s Republic of China for 365 days in a Tax Year。 临时离境的,不扣减日数。 No deductions shall be made from that number of days for Temporary Trips out of the People’s Republic of China。 前款所说的临时离境，是指在一个纳税年度中一次不超过 30 日或者多次累计不超过90 日的离境。 For the purposes of preceding paragraph, the term "Temporary Trips out of the People's Republic of China” shall mean absence from the People’s Republic of China for not more than 30 days during a single trip， or not more than a cumulative total of 90 days over a number of trips， within the same Tax Year. 第四条 税法第一条第一款、第二款所说的从中国境内取得的所得，是指来源于中国境内的所得；所说的从中国境外取得的所得，是指来源于中国境外的所得。 Article 4。For the purposes of the first and second paragraphs of Article 1 of the Tax Law， the term "income deriv...
