税法tax law

税法基础知识税法基础知识为了帮助大家了解更多，以下是CN人才公文网小编给大家整理的税法基础知识，希望对大家有帮助。

税法基础知识税法的概念税法一词在英文中为Taxation Law，《牛津法律大辞典》解释为“有关确定哪些收入、支付或者交易应当纳税，以及按什么税率纳税的法律规范的总称。

”税收是国家或者政府为了实现公共职能、满足公共需求，凭借政治权力，依据法定的标准和程序，无偿、强制的取得财政收入的一种分配方式。

税法即是国家调整税收法律关系的法律规范的总称，在经济法部门中具有重要的地位。

国内理论界对税法的概念有所争议，有的学者将税法定义为“国家制定的各种有关税收活动的法律规范的总称，包括税收法律、法令、条例、税则、制度等”; 有的学者则认为税法是“由国家最高权力机关或者其授权的行政机关制定的有关调整国家在筹集财政资金方面所形成的税收的法令规范的总称”。

税法的原则税法的原则反映税收活动的根本属性，是税收法律制度建立的基础。

税法原则包括税法基本原则和税法适用原则。

(一)税法基本原则税法基本原则是统领所有税收规范的根本准则，为包括税收立法、执法、司法在内的一切税收活动所必须遵守。

1.税收法定原则税收法定原则又称为税收法定主义，是指税法主体的权利义务必须由法律加以规定，税法的各类构成要素皆必须且只能由法律予以明确。

税收法定主义贯穿税收立法和执法的全部领域，其内容包括税收要件法定原则和税务合法性原则。

税收要件法定主义是指有关纳税人、课税对象、课税标准等税收要件必须以法律形式做出规定，且有关课税要素的规定必须尽量明确。

税务合法性原则是指税务机关按法定程序依法征税，不得随意减征、停征或免征，无法律依据不征税。

2.税法公平原则一般认为税收公平原则包括税收横向公平和纵向公平，即税收负担必须根据纳税人的负担能力分配，负担能力相等，税负相同;负担能力不等，税负不同。

税收公平原则源于法律上的平等性原则，所以许多国家的税法在贯彻税收公平原则时，都特别强调“禁止不平等对待”的法理，禁止对特定纳税人给予歧视性对待，也禁止在没有正当理由的情况下对特定纳税人给予特别优惠。

Unit 4 税法Taxation LawUnit 4 税法 Taxation Law1.企业所得税 Corporate Income Tax（1）符合条件的技术转让所得 Income from qualified transfer of technology企业所得税法称符合条件的技术转让所得免征、减征企业所得税,是指一个纳税年度内,居民企业转让技术所有权所得不超过500万元的部分,免征企业所得税;超过500万元的部分,减半征收企业所得税。

The income from qualified transfer of technology eligible for tax exemption or tax reduction refers to the part of income from qualified transfer of technology that is no more than 5 million yuan is eligible for tax exemption and the part that exceed 5 million yuan is subject to income tax with a reduction of 50%.（2）高新技术企业优惠 High and new technology Enterprises国家需要重点扶持的高新技术企业减按15%的税率征收企业所得税。

High and new technology enterprises that require key state support are subject to the applicable enterprise income tax rate of 15%.（3）研究开发费 Research and development expenses研究开发费是指企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上,按照研究开发费用的50%加计扣除;形成无形资产的,按照无形资产成本的150% 摊销。

超经典法律翻译100篇之税法 1 Tax Law 税法The principal source of federal revenue is theindividual income tax, which accounts for close toone half.联邦税收的主要来源是个人所得税 - 几乎占50%。

The payroll tax, used to support the social securitysystem, has grown substantially in recent yearsand is now the second biggest revenue raiser atabout 30%.用以资助社会保障制度的工资税近些年来大为增加 如今已经成了第二个大税源了 - 约占30%。

The corporate income tax is next, followed byexcise taxes.其次 便是公司 法人 所得税 再次 则为消费税。

Other federal taxes include customs duties, gifttaxes, and estate taxes, but these are relativelysmall sources of revenue.其他的联邦税包括关税、赠与税和遗产税 但这些都是比较小的税源。

State and local authorities raise revenue chieflythrough sales, income and property taxes.州和地方当局主要是通过销售税、所得税和财产税筹集税收的。

While state and local revenue has grownconsiderably in recent years, it is still substantiallyless than federal revenue.虽然近些年来各州和各地的税收大有增加 但比起联邦税收来 仍然是小巫见大巫。

常见税收英语单词税（款） Tax预交所得税Advance payment income tax税制 Tax system纳税义务 Tax liability税收政策 Tax policy应付税金 Tax due税收法规 Tax code偷税 Dodge tax税收等级 Tax bracket漏税 Evasion fiscal税法 Tax law逃税 Evasion of tax所得税法 Income tax law滞纳金 (1)Delay charge (2)Surcharge for over due tax payment 税务局 (1)Tax bureau (2)Taxation office罚款 Amercement税务机关 Tax authorities税务罚款 Tax penalty征税 (1)Tax collection (2)Taxation税务会计 Tax accounting应征税款 Tax accrued营业税 (1) Business tax (2) excise tax (3)tax on business应征税货物Dutiable goods消费税 Expenditure taxes税率 Tax rate增值税 (1) Tax on added value (2)Value Added Tax (VAT)应计税金 Tax accruals牌照税（1）License tax (2)plate tax报送纳税申请表Submit a tax return货物税 Commodity tax缴税支款书Tax-memo商品流通税Commodity circulation tax纳税凭证 Tax payment receipt加工税 Processing tax纳税单据 Tax invoice累进税 Progressive tax完税凭证 Duty-paid proof累进所得税Graduated income tax课税年度 taxable years建筑税 Tax on construction纳税日期 Date of tax levied房地产税 Building and land taxes纳税人 (1) tax bearer(2) rate payer城市建设税City planning tax多缴税款 Tax overpaid所得税 Income tax退税 (1)drawback from duties paid(2)refund of关税（海关）Customs申请退还税金Application for drawback附加税 Additional tax应退税款 Refundable tax资源税 Resource tax退税通知书Notice of refund采掘税 Severance tax减税 (1) tax reduction (2)tax cut养路税 Highway maintenance tax免税品 Non-dutiable goods销售税 Tax on sales减免税 Tax reliefs消费税 Tax on consumption免税 (1)tax free (2)duty free资产税 Tax on captital免收税款 Waive duty财产税 Property tax税收减让 (1) tax concession(2)tax abatement固定资产税Fix assets tax免税货物 Duty free goods奢侈税 Tax on superfluity进口免税 Exemption from duty个所得税Personal incom人e tax免税期 Tax holiday应缴所得税Income tax payable印花税票 Adhesive revenue stamp应纳税工资额taxable salary贴用印花 Affix revenue stamps暂定税金 Tentative tax保税货物 Goods in bonds税务员（1）tax staff (2)tax gather[/hide]。

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企业所得税法双语企业所得税法（英文: Enterprise Income Tax Law）是一项为规范企业所得税政策、确保税收公平和提高税收征管效率而颁布的法律。

该法律依据国家税收政策和经济发展需要，通过界定纳税主体、确定应纳税所得额、规定减免和优惠政策、规范税务管理等内容，对企业所得税的课税对象、税率、纳税义务等方面进行详细规定。

下面将对企业所得税法的相关内容进行详细解析。

企业所得税法规定了应纳税的企业所得税税率，并对纳税主体进行了明确的规定。

在中国，纳税主体主要包括了企业、个体工商户和其它组织。

企业按照其所得的来源和性质分为内资企业和外资企业。

据法律规定，企业应当依法申报纳税，并按照规定的税率和应纳税所得额缴纳企业所得税。

企业所得税法对企业的所得计算和所得调整等方面也作出了明确的规定。

税法规定了企业所得的计算方法和计税基础，包括利润、投资收益、财产转让收益等所得项目的计算及调整。

税法还对企业在发生亏损等情况下的处理方式做出了具体规定，从而保障了企业税收的公平性和稳定性。

企业所得税法还规定了一系列的减免和优惠政策，以鼓励和促进企业发展。

这些减免和优惠政策包括了对特定行业、区域和项目的税收优惠政策，以及对企业技术创新、环保投入等方面的支持政策。

这些政策的出台，不仅有利于提高企业的生产经营效率，还可以有效促进经济的发展和转型升级。

在税务管理方面，企业所得税法要求企业依法履行纳税申报、纳税缴款等义务，同时规定了税务机关的监督管理和税收征管措施。

税法还规定了企业所得税税务处理的程序和程序限期，以确保税收征管的及时性和有效性。

企业所得税法是对企业所得税政策的具体规定，涉及了纳税主体、税率、所得计算、减免和优惠政策、税务管理等方面的内容。

企业应当遵守企业所得税法的相关规定，认真履行纳税义务，促进企业健康发展，同时也为国家财政的稳定和发展贡献应有的税收收入。

税法1第一章知识点总结一、税法的概念税法是研究税收征管机构、税收政策、税收制度、税收管理等相关法律规定的一门学科。

它是以税收法为中心的一门学科，并在狭义上也包括有关税收的财政法规范。

税法是规范国家税收制度及其管理的专门法律学科。

税法既是一门法学学科，也是一门政治经济学学科，又是一门财政学学科。

税法的主要研究对象是现行税收制度，其研究对象既包括单个税种的征管制度和税收政策，又包括税法调整税收关系的规范性，包括立法、行政法规和国际税收协定的规范性等。

二、税法的基本原则税法是为了规范税收活动的法律规范，其基本原则主要有以下几条：1. 法律性原则税收的征用行为必须在法律法规的授权下进行，没有法律依据的税收征用行为是非法的。

税法对纳税人和税收机关、税法对税收征税的上限和下限、征税对象及其应纳税额、税收征管程序及其必要要素等都有明确的法律规定。

2. 税收公平原则税收公平原则是税法基本原则的核心之一，税收公平原则的具体内容包括：税收比例相对公平，税收征用的对象相对公平，税制的结构相对公平，纳税人对税制的知情权得到保障等。

3. 税收便利原则税法规定了向纳税人征税的法定程序，保障了纳税人得到便利。

税收便利原则是税收法治理的一个重要原则。

税收征管机关在征税行为中必须依法行使职权，保障纳税人的合法权益，简化征税手续，尽量减轻纳税人的负担。

4. 税收公平原则在税收承受方面一定要保持稳定，保证经济主体知道自己应该承担多大规模的税负。

税法规定，征税对象和征税金额有明确的界限，税法对其作了明确的规定，并在征税程序中必须遵循程序的公正、公平原则。

税收的稳定性是税法的重要原则。

务求税收的科学合理性，维护税收征用的稳定性。

三、税法的基本内容税法的基本内容主要包括税收的法律关系、税收体系的机制，税收文化制度等基本内容。

税法的基本内容是税收的法律关系，即税收法规的制定委托、地域范围、形成事项。

税法的基本内容是征税主体对税务事项处理的基本规范。

法律财税知识点总结一、税收法律税收法律是规范纳税人纳税义务和税务机关征收税款的法律。

税收法律包括宪法、税收法、税收征收管理法等。

宪法是国家的根本法律，规定了国家的税收制度和纳税义务。

宪法第四十二条规定：“公民、法人及其他组织都必须按法律规定缴纳税款”。

这是税收法律的总纲。

税收法是全国人大制定的，宪法第六十一条规定：“国家实施税收政策”是全国人大的职责。

税收征收管理法是行政法规，规定了税务机关和纳税人的权利和义务。

税收法规定了纳税人的纳税义务、税款的征收方式和条件、税务机关的权利和义务。

纳税义务是指纳税人依法对国家财政缴纳税款的法定义务。

税务机关是国家财政实施税收政策和征收税款的组织。

二、税种和税率个人所得税是个人从各类收入中按一定比例缴纳给国家的一种税款。

个人所得税是社会主义国家的重要税种。

我国的个人所得税分为综合征税制、分类征税制、综合与分类相结合的征税制等。

综合征税制是指纳税人的各项收入按一定的比例相加后征收税款。

分类征税制是指根据不同的收入项目和用途制定不同的征税规定。

增值税是以货物和劳务交易为对象的一种间接税。

增值税是由国家财政部门依法统一征收的一种税。

我国的增值税法于1988年颁布实行。

增值税的税率有17%、13%、11%、6%等。

企业所得税是对企业利润按一定比例征收的税款。

企业所得税的税率一般为25%。

消费税是对特定商品的生产、销售和进口环节征收的一种税款。

我国的消费税主要有烟草消费税、酒类消费税、汽车消费税等。

房产税是对个人和单位的房产征收的一种税款。

我国对房产税采取的是分类征税制。

三、纳税管理税收管理是指国家实施税收政策，征收税款的一项重要活动。

税务机关是国家税收管理的主要机构。

税务机关的主要职责是按法律规定征收税款。

纳税申报是指纳税人按规定向税务机关申报纳税义务和纳税情况的一项活动。

企业的税务会计人员负责向税务机关报送企业的纳税申报表。

纳税检查是指税务机关对纳税人的纳税情况进行检查的一项活动。

中华人民共和国个人所得税法实施条例(英文版)类别: 部门: 未知地区: 全国颁布时间: 1994年1月28日阅读次数: 366REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA(State Council: 28 January 1994)Whole Doc.Article 1These Regulations are formulated in accordance with the IndividualIncome Tax law of the People's Republic of China (the "Tax Law").Article 2For the Purposes of the first paragraph of Article 1 of the Tax Law,the term "individuals who have domicile in China" shall mean individualswho by reason of their permanent registered address, family or economicinterests, habitually reside in the People's Republic of China.Article 3For the purposes of the first paragraph of Article 1 of the Tax Law,the term "have resided for one year or move in China" shall mean to haveresided within the People's Republic of China for 365 days in a Tax Year.No deductions shall be made from that number of days for Temporary Tripsout of the People's Republic of China.For the purposes of preceding paragraph, the term "Temporary Tripsout of the People's Republic of China" shall mean absence from thePeople'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.Article 4For the purposes of the first and second paragraphs of Article 1 ofthe Tax Law, the term "income derived from sources within China" shallmean 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 ofwhich is outside the People's Republic of China.Article 5The following income, whether the place of payment is inside thePeople's Republic of China or not, shall be income derived from sourcesinside the People's Republic of China.(1) income from personal services provided inside the People'sRepublic of China because of the tenure of an office, employment, theperformance of a contract, etc.;(2) income from the lease of property to a lessee for use inside thePeople's Republic of China;(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;(4) Income from the licensing for use inside the People's Republic of China of any kind of licensing rights;(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.Article 6For 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. Individuals who reside for more than five years shall, commencing from the sixth year, pay individual income tax on the whole amount of income derived from sources outside the People's Republic of China.Article 7For individuals who are not domiciled in the People's Republic of China, but who reside inside the People's Republic of China consecutively or accumulatively for not more than 90 days in any one Tax Year, their income derived from sources inside the People's Republic of China which is paid by an employer outside the People's Republic of China, and which is not borne by the employer's establishment or business place within the People's Republic of China, shall be exempt from individual income tax.Article 8The scope of the categories of income mentioned in Article 2 of the Tax Law shall be as set forth below;(1) The term "income from wages and salaries" shall mean wages, salaries, bonuses, year-end extras, profit shares, subsidies, allowances and other income related to the tenure of an office or employment that is derived by individuals by virtue of the tenure of an office or employment.(2) The term "income from production or business operation derived by individual industrial and commercial households" shall mean the following:(a) income derived by individual industrial and commercial households from engagement in industry, handicrafts, construction, transportation, commerce, the food and beverage industry, the service industry, the repair industry and production and business in other industries;(b) income derived by individuals from engagement, with approval from the relevant government authorities and after having obtained licenses, inthe provision of educational. medical, advisory and other services activities for consideration;(c) other income derived by individuals from engagement in individual industrial and commercial production and business;(d) all taxable income related to production and business of the above individual industrial and commercial households and individuals.(3) The term "income from contracted or leased operation of enterprises or institutions" shall mean income derived by individuals from contracted or leased operations, or from assigning such contracts or leases, including income of a wage or salary nature derived by individuals on a monthly basis or from time to time.(4) The term "income from remuneration for personal services" shall mean income derived by individuals from engagement in design, decoration, installation, drafting, laboratory testing, other testing, medical treatment, legal accounting, advisory, lecturing, news, broadcasting, translation, proofreading, painting and calligraphic, carving, moving picture and television, sound recording, video recording, show, performance, advertising, exhibition and technical services, introduction services, brokerage services, agency services and other personal services.(5) The term "income from author's remuneration" shall mean income derived by individuals by virtue of the publication of their works in books, newspapers and periodicals.(6) The term "income from royalties" shall mean income derived by individuals from provision of the right to use patent rights, trademark rights, copyrights, non-patented technology and other licensing rights, Income from provision of the fight to use copyrights shall not include income from author's remuneration.(7) The term "income from interest, dividends and extra dividends" shall mean income from interest, dividends and extra dividends that is derived by individuals by virtue of their possession of creditor's rightsand share rights.(8) The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property.(9) The term "income from transfer of properly" shall mean income derived by individuals from the assignment of negotiable securities, share rights, structures, land use rights, machinery, equipment, means of transportation and other property.(10) The term "contingent income" shall mean income derived by individuals from winning awards, prizes and lotteries and other income of an occasional nature.Income derived by individuals for which the taxable category is difficult to determine shall be decided upon by the taxauthorities-in-charge.Article 9Measures for the levy and collection if individual income tax on income from the transfer of shares shall be separately formulated by the Ministry of Finance and implemented upon approval by the State Council. Article 10Taxable income derived by individuals shall include cash, physical objects and negotiable securities. If the income is in the form of physical objects, the amount of taxable income shall be determined according to the price specified on the voucher obtained. If there is no receipt for the physical objects or if the price specified on the voucheris obviously on the low side, the tax authorities-in-charge shall determine the amount of taxable income by reference to the local market price, If the income is in the form of negotiable securities, the amountof taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price.Article 11For the purposes of item (4) of Article 3 of the Tax Law, the phrase"a specific payment of income from remuneration for personal service is excessively high" shall mean a payment received as remuneration for personal service with an amount of taxable income exceeding RMB 20000.That part of taxable income as mentioned in the preceding paragraph which exceeds RMB 20000 but does not exceed RMB 50000 shall, after the amount of tax payable is calculated in accordance with the Tax Law. be subject to an additional levy at the rate of 50 percent of the amount oftax payable. That part which exceeds RMB 50000 shall be subject to an additional levy at the rate of 100 percent of tax payable.Article 12For the purposes of item (2) of Article 4 of the Tax Law, the term "interest on national debt obligations" shall mean interest income derivedby individuals by virtue of holding bonds issued by the Ministry of Finance of the People's Republic of China, and the term "interest on financial debentures issued by the state" shall mean interest income derived by individuals by viture of holding financial bonds issued with State Council approval.Article 13For the purposes of item (3) of Article 4 of the Tax Law, the term "subsidies and allowances paid in accordance with uniform regulations of the state" shall mean special government subsidies issued in accordance with State Council regulations and allowances and subsidies that are exempt from individual income tax by State Council regulations.Article 14For the purposes of item (4) of Article 4 of the Tax Law, the term"welfare benefits" shall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits orlabor union funds allocated by enterprises, institutions, government agencies and social organizations, and the term "relief payments" shall mean hardship subsidies paid to individuals by civil affairs authoritiesof the state.Article 15For the purposes of item (8) of Article 4 of the Tax Law, the "income derived by the diplomatic agents, consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China" shall mean income that is tax-exempt under the Regulations of the People's Republic of China Concerning Diplomatic Privileges and Immunities and the Regulations of the People's Republic of China concerning Consular Privileges and Immunities.Article 16The ranges and periods of the reductions in individual income tax referred to in Article 5 of the Tax Law shall be stipulated by the People's Governments of the provinces, autonomous regions and municipalities directly under the central government.Article 17For the purposes of item (2) of the first paragraph of Article 6 ofthe Tax Law, the terms "costs" and "expenses" shall mean all direct expenditures, indirect expenses allocated as costs, as well as marketing expenses, administrative expenses and financial expenses incurred by taxpayers while engaging in production and business, and the term "losses" shall mean all non-operating expenditures incurred by taxpayers in the course of production and business.If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income, his amount of taxable income shall be determined by the tax authorities-in-charge.Article 18For the purposes of item (3) of the first paragraph of Article 6 ofthe Tax Law, the term "the gross income in a tax year" shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term "deduction of necessary expenses" shall mean a monthly deduction of RMB 800.Article 19For the purposes of item (5) of the first paragraph of Article 6 ofthe Tax Law, the term "the original value of the property" shall mean:(1) in the case of negotiable securities, the price for which theywere purchased and related expenses paid according to regulations at thetime of purchase;(2) in the case of buildings, the construction expenses or purchase price, and other related expenses;(3) in the case of land use rights, amount paid to acquire the landuse rights, land development expenses and other related expenses;(4) in the case of machinery, equipment, vehicles and vessels, the purchase, freight, installation expenses and other related expenses;(5) in the case of other property, the original value shall be determined by reference of the above methods.If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property, the original value of the property shall be determined by the tax authorities-in-charge.Article 20For the purposes of item (5) of the first paragraph of Article 6 ofthe Tax Law, the term "reasonable expenses" shall mean relevant expenses paid in accordance with regulations at the time of sale.Article 21For the purposes of items (4) and (6) of the first paragraph of Article 6 of the Tax Law, the term "each payment" shall mean:(1) in the case of income from remuneration for personal services, the amount, if the income is derived in a lump sum, of that lump sum; and, if the income is of a continuing nature and pertains to the same project, the income derived during one month;(2) in the case of income from author's remuneration, the income derived on each instance of publication;(3) in the case of income from royalties, the income derived from each instance of licensing a licensing right;(4) in the ease of income from the lease of property, the income derived during one month;(5) in the case of income from interest, dividends and extra dividends, the income derived each time interest, dividends or extra dividends are paid;(6) in the case of contingent income, each payment of such income obtained.Article 22Tax on income from the assignment of property shall be calculated and paid on the proceeds of a single assignment of property less the original value of the property and reasonable expenses.Article 23If the same item of income is derived by two or more individuals, tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordancewith the Tax Law.Article 24For the purposes of the second paragraph of Article 6 of the Tax Law,the term "individual income donated to educational and other public welfare undertakings" refers to the donation by individuals of their income to educational and other public welfare undertakings, and to areas suffering from serious natural disasters or poverty, through social organizations or government agencies in the People's Republic of China.That part of the amount of donations which does not exceed 30 percentof the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.Article 25For the purposes of the third paragraph of Article 6 of the Tax Law,the term "income from wages and salaries from sources outside China" shall mean income from wages and salaries derived from the tenure of an officeor employment outside the People's Republic of China.Article 26For the purposes of the third paragraph of Article 6 of the Tax Law,the term: "additional deductions for expenses" shall mean a monthly deduction for expenses in the amount specified in Article 28 hereof in addition to the deduction for expenses of RMB 800.Article 27For the purposes of the third paragraph of Article 6 of the Tax Law,the term "the scope of applicability of such additional deductions for expenses" shall mean:(1) foreign nationals working in foreign investment enterprises and foreign enterprises in the People's Republic of China;(2) foreign experts hired to work in enterprises, institutions,social organizations and government agencies in the People's Republic of China;(3) individuals who are domiciled in the People's Republic of Chinaand derive income from wages and salaries by virtue of their tenure of an office or employment outside the People's Republic of China; and(4) other personal as determined by the Ministry of Finance.Article 28The standard for the additional deductions for expenses mentioned inthe third paragraph of Article 6 of the Tax Law shall be RMB 3200.Article 29Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be treated by reference to Article 26, 27 and 28 hereof.Article 30Individuals who are domiciled in the People's Republic of China, orwho are not domiciled but have resided in the People's Republic of Chinafor at least one year shall calculate the amounts of tax payable for income derived from sources within and outside the People's Republic of China separately.Article 31For the purposes of Article 7 of the Tax Law, the term "income tax paid to foreign authorities" shall mean the amount of income tax payable, and actually paid, on income derived by a taxpayer from sources outside the People's Republic of China, according to the laws of the country or region from which that income was derived.Article 32For the purposes of Article 7 of the Tax Law, the term "the amount of tax otherwise payable under this Law" shall mean the amount of tax payable on income derived by a taxpayer from sources outside the People's Republic of China, computed separately for each different country or region and for each different income category, in accordance with the standards for the deduction of expenses and the applicable tax rates stipulated in the Tax Law. The sum of the amounts of tax payable in the different income categories within the same country or region shall be the limit for deductions for that country or region.If the actual amount of individual income tax paid by a taxpayer in a country or region outside the People's Republic of China is less than the limit for deductions for that country or region computed in accordance with the provisions of the preceding paragraph, the balance shall be paidin the People's Republic of China. If the amount exceeds the limit for deductions for that country or areas, the excess portion may not be deducted from the amount of tax payable for that Tax Year; however, such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent Tax Years, for a maximum period of five years.Article 33When taxpayers apply for approval to deduct the amounts of individual income tax paid outside the People's Republic of China in accordance with Article 7 of the Tax Law, they shall provide the original tax payment receipts issued by the tax authorities outside the People's Republic of China.Article 34When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments byaccount transfer, and payments in the form of negotiable securities, physical objects and other forms.Article 35Taxpayers who personally file tax returns shall file the returns withand pay tax to the tax authorities-in-charge of the place where their income is derived. Taxpayers who derive income from sources outside the People's Republic of China, or who derive income in two or more places inside the People's Republic of China, may select one place in which to file tax returns and pay tax. Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.Article 36When taxpayers who personally file tax returns file their returns,tax payments that have been withheld inside the People's Republic of China may be deducted from the amount of tax payable, in accordance with relevant regulations.Article 37Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category. Taxpayers who derive income under items (1), (2) or (3) of Article 2 of the Tax Law in two or more places insidethe People's Republic of China shall combine the income under the same category for the computation and payment of tax.Article 38For the purposes of the second paragraph of Article 9 of the Tax Law, the term "specified industries" shall mean the excavation industry, ocean-shipping industry, deepsea fishing industry and other industries as determined by the Ministry of Finance.Article 39For the purposes of the second paragraph of Article 9 of the Tax Law, the term "tax computed on an annual basis and paid in advance in monthly installments" shall mean the monthly prepayment of the tax payable on the income from wages and salaries of staff and workers in the specified industries listed in Article 38 hereof, and the computation of the actualtax payment due, within 30 days from the last day of the year, by averaging over 12 months the total wages and salary income for the whole year, at which time excess payments shall be refunded and deficiencies shall be made good.Article 40For the purposes of the fourth paragraph of Article 9 of the Tax Law, the phrase "the tax shall be paid into the state treasury within 30 days after the end of each tax year" shall mean that taxpayers who derive their income from contracted or leased operation of enterprises in a lump sumpayment at the end of the year, shall pay the tax payable thereon into theState treasury within 30 days of the date on which the income is derived. Article 41In accordance with Article 10 of the Tax Law, foreign currency income shall be converted into Renminbi for the computation of the amount of taxable income at the exchange rate published by the People's Bank of China on the last day of the month preceding that in which the tax payment receipt is issued. At the time of the annual settlement after the end ofthe year in accordance with the Tax Law, the amounts of foreign currency income on which tax has been prepaid on a monthly basis or each time the income was derived shall not be converted again. As for the portion of income the tax on which is to be made up, the amount of taxable income shall be computed by converting such portion of income into Renminbi according to the exchange rate published by the People's Bank of China onthe last day of the preceding Tax Year.Article 42When tax authorities pay commissions to withholding agents in accordance with Article 11 of the Tax Law, they shall issue to the withholding agents monthly refund certificate, on the strength of whichthe withholding agent shall carry out treasury refund procedures with designated banks.Article 43The models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner. Article 44For the purposes of the Tax Law and these Regulations, the term "Tax Year" shall mean the period commencing on January 1 and ending on December 31 on the Gregorian calendar.Article 45Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.Article 46These Regulations shall be interpreted by the Ministry of Finance andthe State Administration of Taxation.Article 47These Regulations shall be implemented as from the date of promulgation. The Provisional Regulations of the State Council of the People's Republic of China Concerning the Reduction of Individual Income Tax on the Income From Wages and Salaries Derived by Foreign Personnel Working in China promulgated by the State Council on August 8, 1987 shall be repealed at the same time.。