中华人民共和国个人所得税法 [ 英汉对比法律资源 ］ [ 回复 ］ ［ 引用回复 ］ [ 表格型 ] ［ 跟帖 ］ ［ 转发到 Blog ］ [ 关闭 ] ［浏览 638 次］ ------————-———---———-——--—---——-————-——-——----————-———--—-—-—-—--————---———-—---用户名: 老 西 中华人民共和国个人所得税法Individual Income Tax Law of the People’s Republic of China第一条 在中华人民共和国境内居住满一年的个人,从中国境内和境外取得的所得，都根据本法的规定缴纳个人所得税。Article 1 。 Individual income tax shall be paid in accordance with the provisions of this Law by individuals who have resided for one year or more in the People’s Republic of China on their income gained within or outside China.在中华人民共和国境内居住或者居住不满一年的个人,只就从中国境内取得的所得，缴纳个人所得税。Individuals not residing in the People's Republic of China and individuals who have resided in China for less than one year shall pay individual income tax only on their income gained within China. 第二条 下列各项所得，应纳个人所得税：Article 2。 Individual income tax shall be paid on the following categories of income： 一、工资、薪金所得；（1) income from wages and salaries； 二、劳务酬劳所得；（2） income from remuneration for personal services; 三、特许权使用费所得；(3) income from royalties; 四、利息、股息、红利所得;(4） income from interest， dividends and bonuses；BSBe23448 5B98 官 P: 五、财产租赁所得;（5） income from the lease of property; and 六、经中华人民共和国财政部确定征税的其它所得。（ 6) other income specified as taxable by the Ministry of Finance of the People's Republic of China。 第三条 个人所得税的税率:Article 3。 Individual income tax rates： 一、工资、薪金所得,适用超额累进税率,税率为百分之五至百分之四十五（税率表附后）。(1 ） Income from wages and salaries in excess of specified...
