PRC Individual Income Tax Law (3rd Revision)

中华人民共和国个人所得税法 (第三次修正)

After the third revision to PRC Individual Income Tax Law taxable income is now the monthly income less a deduction of Rmb1,600 for expenses.

By clpstaff | clp articles |

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中华人民共和国主席令 (十届第44号)

clp reference:3230/05.10.27

prc reference:中华人民共和国主席令 (十届第44号)

promulgated:2005-10-27

effective:2006-01-01

第一条在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。

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