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.
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.
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。
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 2.
Individual income tax shall be paid on the following categories of income:
五、财产租赁所得；
(5) income from the lease of property; and
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.
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.
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 derived from sources within China" shall mean income the source of which is inside the People's Republic of China, and the term "from sources outside China" shall mean income the source of which is outside the People's Republic of China.
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 amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent (see the appended tax rate schedule).
二、劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。
(2) Income from remuneration for personal services, royalties, interest, dividends, bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent.
第五条 下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得：
Article 5.The following income, whether the place of payment is inside the People's Republic of China or not, shall be income derived from sources inside the People's Republic of China.
第四条 下列各项所得，免纳个人所得税：
Article 4.
The following categories of income shall be exempted from individual income tax:
（一）因任职、受雇、履约等而在中国境内提供劳务取得的所得；
(1) income from personal services provided inside the People's Republic of China because of the tenure of an office, employment, the performance of a contract, etc.;
（二）将财产出租给承租人在中国境内使用而取得的所得；
(2) income from the lease of property to a lessee for use inside the People's Republic of China;
二、在中华人民共和国的国家银行和信用合作社储蓄存款的利息；
(2) interest on savings deposits in the state banks and credit cooperatives of the People's Republic of China;
（三）转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得；
(3) income from the assignment of property such as buildings, land use rights, etc. inside the People's Republic of China or the assignment inside the People's Republic of China of any other property;
五、军队干部和战士的转业费、复员费；
(5) military severance pay and demobilization pay for officers and soldiers of the armed forces;
（四）许可各种特权在中国境内使用而取得的所得；
(4) Income from the licensing for use inside the People's Republic of China of any kind of licensing rights;
八、中国政府参加的国际公约、签订的协议中规定免税的所得；
(8) income exempted from tax as stipulated in the international conventions to which the Chinese Government is a party and in agreements it has signed; and
九、经中华人民共和国财政部批准免税的所得。
(9) income exempted from tax with the approval of the Ministry of Finance of the People's Republic of China.
（五）从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
(5) income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside the People's Republic of China.
第六条 在中国境内无住所，但是居住一年以上五年以下的个人，其来源于中国境外的所得，经主管税务机关批准，可以只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税；
Article 6.For income derived from sources outside the People's Republic of China of individuals not domiciled in the People's Republic of China, but resident for more than one year and less than five years, subject to the approval of the tax authorities-in-charge, individual income tax may be paid on only that part which was paid by companies, enterprises or other economic organizations or individuals which are inside the People's Republic of China.
第五条 各项应纳税所得额的计算：
Article 5.
The amount of various kinds of taxable income shall be computed as follows:
三、利息、股息、红利所得和其它所得，按每次收入额纳税。
(3) Income from interest, dividends, bonuses and other income shall be taxed on the amount received in each payment.