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DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON REVISING THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON INDIVIDUAL INCOME TAX

e02812,e044582005102720060101The Standing Committee of the National People’s CongressOrder of the PresidentNo. 44The Decision of the Standing Committee of the National People’s Congress on Revising the Law of the People’s Republic of China on
Individual Income Tax, which was adopted at the 18th session of the Standing Committee of the Tenth National People’s Congress of
the People’s Republic of China on October 27, 2005, is hereby promulgated and shall be implemented as of January 1, 2006.Hu Jintao, the President of the People’s Republic of ChinaOctober 27, 2005epdf/e04462.pdfA1, E21individual income tax, amending, tax ratee04462Decision of the Standing Committee of the National People’s Congress on Revising the Law of the People’s Republic of China on Individual
Income Tax (2005)(Adopted at the 18th session of the Standing Committee of the Tenth National People’s Congress of the People’s Republic of China on
October 27, 2005)The Standing Committee of the Tenth National People’s Congress has decided to make revisions to the Law of the People’s Republic of
China on Individual Income Tax at its 18th session as follows:I.Item (1) of Paragraph 1 of Article 6 shall be revised as￿￿”As for the incomes of wages and salaries, the taxable income amount shall
be the balance of the monthly income after deducted 1600 yuan.” At the same time, the annotations in the Schedule I “Individual Income
Tax Rates” shall be amended correspondingly.II.Article 8 shall be revised as: “The income earners shall be the taxpayers of individual income tax, and the entities or individuals
that effect the payment shall be the withholding agents. Where the individual income exceeds the amount as provided for by the State
Council, where a taxpayer has wage or salary income from two or more places or has no withholding agent, or where there is any other
circumstance as provided for by the State Council, the taxpayer shall handle the tax payment declaration in light of the provisions
of the state. The withholding agent shall, pursuant to the provisions of the state, make the withholding declaration for all the
taxpayers in full amount.”The present Decision shall be implemented as of January 1, 2006.The Law of the People’s Republic of China on Individual Income Tax shall be re-promulgated after it has been revised according to
the present Decision.



 
The Standing Committee of the National People’s Congress
2005-10-27

 






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