Implementing Regulations for the PRC Individual Income Tax Law (Amended)

中华人民共和国个人所得税法实施条例

The new rules revises six aspects including increasing the deductible amount for income from contracting for or leasing the operation of enterprises or institutions and clarifying tax returns procedures while further stipulating the duties of withholding agents in relation to tax withheld on the full amount for all personnel.

(Promulgated by the State Council on December 19 2005 and effective as of January 1 2006.)

(国务院于二零零五年十二月一日公布，自二零零六年一月一日起施行。)

Order of the State Council No.452

国务院令第 452 号

Article 1: These Regulations are formulated in accordance with the PRC Individual Income Tax Law (the Tax Law).

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。

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