PRC Individual Income Tax Law (6th Revision)

中华人民共和国个人所得税法 (第六次修正)

September 03, 2011 | BY

clpstaff &clp articles

The new Law raises individual income tax threshold to Rmb3,500.

Clp Reference: 3230/11.06.30 Promulgated: 2011-06-30 Effective: 2011-09-01

Main contents: According to Article 6 of the revised Law, the taxable income for income from wages and salaries shall be the monthly income less a deduction of Rmb3,500 for expenses (instead of the previous Rmb2,000).

Full translation: available online.

clp reference:3230/11.06.30
promulgated:2011-06-30
effective:2011-09-01

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