(On December 19, 2005 People's Republic of China State makes No. 452, announced since on January 1, 2006 up purposes) State decided on People's Republic of China personal income tax method implementation Ordinance for following modified: a, and 13th article modified for: "tax fourth article third items by said of according to national unified provides to of subsidies, and allowance, is refers to according to State provides to of awarded, and academician allowance, and senior academician allowance, and State provides from na personal income tax of other subsidies, and Allowance. "Second, 18th revised as follows:" tax the sixth article of the third said total income for each taxable year, refers to the taxpayer in accordance with the contract, leasing operations contracted share of operating profit and income from wages and salaries; said less necessary expenses refers to the monthly deduction for 1600 Yuan. "Third, the addition of an article, as the article 25th:" in accordance with State regulations, units for individuals and individuals pay the basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation Fund, should be deducted from the taxable income of the taxpayer. "Four, 26th to 27th and amended as:" the tax mentioned in the third paragraph of article sixth additional deductions for expenses, refers to the abatement costs 1600 Yuan per month, based on article 29th of this Ordinance the amount of costs is deducted.
    "Five, and 35th article to 36th article, modified for:" tax obligations people has following case one of of, should according to provides to competent tax organ handle tax declared: "(a) years proceeds 120,000 yuan above of;" (ii) from China territory II at or II at above made wage, and salary proceeds of; "(three) from China outside made proceeds of;" (four) made should tax proceeds, no withholding obligations people of; "(five) State provides of other case.
    "The annual income of more than 120,000 yuan taxpayer, within 3 months after the end of the year to the competent tax authorities for tax returns. "Taxpayers file tax returns management and other related matters, formulated by the State administration of taxation.
    "Six, add one, as the 37th:" eighth said staff declare the full amount of tax law, refers to withholding withholding taxes within the next month, submit to the competent tax authorities of its proceeds to pay personal basic information, payment of income amount, total amount and withholding taxes and other tax-related information. "Full full declare management approach by the State administration of taxation.
    "At the same time, provisions in the order adjusted accordingly.
    This decision shall enter into force on January 1, 2006.

    People's Republic of China Law on personal income tax according to the regulations for the implementation of the present decision be modified accordingly, republished.
    Attachment: People's Republic of China regulations on implementation of the individual income tax law (amended in 2005) (January 28, 1994, People's Republic of China promulgated by Decree the 142th released on December 19, 2005, the State Council on changes of People's Republic of China decision on amendments to personal income tax law implementation regulations) article in accordance with the People's Republic of China Law on personal income tax (hereinafter referred to as the tax law) provides that this Ordinance is enacted.
    Tax law article I mentioned in the first paragraph of article are domiciled within the territory of China, refers to household, family, economic interests of habitual residence in China. Tax first mentioned in the first paragraph of article III resided in the territory for one year, refers to reside in China in a tax year 365 days.
    Temporary absence, no deductions.
    Temporary departure mentioned in the preceding paragraph, refers to the tax year at a time not later than 30th or more not exceeding in the aggregate 90 days to leave the country.
    Tax first of the fourth paragraph and second paragraph of income derived within China, and refers to the PRC income mean by income derived from sources outside China, refers to the income came from outside China. Fifth article following proceeds, regardless of paid locations whether in China territory, are for from China territory of proceeds: (a) for served, and by hired, and performance, and in China territory provides labor made of proceeds; (ii) will property rental to tenant people in China territory using and made of proceeds; (three) transfer China territory of buildings, and land right, property or in China territory transfer other property made of proceeds; (four) license various chartered right in China territory using and made of proceeds; (five) from China territory of company
    , Enterprises and other economic organizations or individuals of interest, dividend, dividend income.
    Sixth article in China territory no residence, but live a years above five years following of personal, its from China outside of proceeds, by competent tax organ approved, can only on by China territory company, and enterprise and other economic organization or personal paid of part paid personal income tax; live over five years of personal, from sixth years up, should on its from China outside of all proceeds paid personal income tax.
    The seventh without residence within the territory of China, but in China in a tax year consecutive or cumulative live not more than 90 days, personal, its income comes from China, by outside employers and not by the employers in China or a place to meet part of the exempt from paying personal income tax.
    The eighth article of the personal income tax law article says range: (a) wages and salaries refers to individuals as a result of occupation or employment is achieved by the wages, salaries, bonuses, year-end salary bonuses, allowances, subsidies, and labour as well as other income related to the occupation or employment. (Ii) individual industrial and commercial households of production, and business proceeds, is refers to: 1. individual industrial and commercial households engaged in industrial, and handicraft, and construction, and traffic transport, and commercial, and catering, and services, and repair industry and other industry production, and business made of proceeds; 2. personal by Government about sector approved, made license, engaged in running, and medical, and advisory and other paid service activities made of proceeds; 3. other personal engaged in individual business production, and business made of proceeds; 4. above individual industrial and commercial households and personal made of and production, and
    Relating to the operation of the taxable income.
    (C) income from contracted or leased operation of enterprises, and refers to the individuals contracted or leased operation as well as subcontracting, income from sublease, including individuals on a monthly basis or according to the nature of the wage and salary income gained.
    (Four) labor paid proceeds, is refers to personal engaged in design, and decoration, and installation, and drawing, and laboratory, and test, and medical, and legal, and accounting, and advisory, and lecture, and news, and broadcast, and translation, and manuscripts, and painting, and carved, and television, and recording, and video, and performances, and performances, and advertising, and exhibition, and technology service, and introduced service, and brokers service, and Agent service and other labor made of proceeds.
    (E) remuneration received, refers to individuals as a result of his work in books, newspapers and Periodicals publication, published in the form of income.
    (F) royalty income, refers to individuals with patent, trademark, copyright, non-patented technology, as well as other concessions to obtain the right to income from income derived right to use provided copyright, excluding royalties income.
    (G) interest, dividends, bonuses and refers to individual claims and obtained equity interest, dividend, dividend income.
    (VIII) the lease of property, refers to rent buildings, land use rights, income from machinery, equipment, vehicles and other property.
    (IX) income from transfer of property, refers to the transfer of securities, stock, buildings, land, machinery and equipment, vehicles, and other income from property.
    (J) the contingent income refers to personal winning, winning, lottery and other incidental income.
    The income gained by individuals, taxable income is difficult to define the project, identified by the competent tax authorities.
    Individual income tax from stock transfer this Nineth approach shall be separately formulated by the Ministry and submitted to the State Council for approval before implementation. Tenth individual taxable income include cash, in-kind and portfolio. Income in kind, shall obtain the prices indicated on the voucher should be taxable; no vouchers real much lower or the price specified on the voucher, approved by the competent tax authorities according to local market should be taxable.
    Income in negotiable securities, approved by the competent tax authorities according to price and the market price should be taxable.
    11th tax law article fourth, said income from remuneration a high income, refers to a personal once made to remuneration, their taxable income more than 20000 Yuan.
    The preceding paragraph exceed the taxable part of 20000 to 50000 Yuan, tax payable shall be calculated in accordance with the provisions of the tax law and tax payable shall be in accordance with additional 50%; parts of more than 50000 Yuan, imposed a 10.
    12th tax law said that by the fourth article of interest on the national debt, refers to People's Republic of China Treasury bonds gained interest income from said countries issuing financial bonds, refers to the individuals held by the State Council approved the issuance of the interest income relating to financial bonds.
    13th tax law fourth article said according to uniform regulations issued by the subsidies and allowances, refers to the provisions issued by the State Council special allowance, academician allowance, senior academician allowance exempt from personal income tax the State subsidies and allowances.
    14th said fourth fourth item of the tax law benefits refers to according to the relevant regulations of the State, enterprises, public institutions, State organs, social organizations retained benefits or Union funds to pay personal living subsidies; said Dole refers to national civil hardship payments paid to individuals.
    15th tax law fourth eighth said, in accordance with the law shall be exempt from tax from various foreign embassies, consulates, diplomatic representatives, consular officers and other personnel of the refers, in accordance with the People's Republic of China diplomatic privileges and immunities and the People's Republic of China regulations on consular privileges and immunities exempt income.
    16th fifth section of tax law that reduced personal income tax, the reduction of amplitude and duration of the people's Governments of provinces, autonomous regions and municipalities.
    17th tax law article sixth second said costs and expenses, is a taxpayer engaged in production or business operations of the direct expenditure and distribution accounted for in the costs of overheads and selling expenses, administrative expenses and financial expenses said loss refers to the taxpayer in production and operating expenses incurred in the course of business.
    Taxpayers engaged in production or business operations do not provide a complete and accurate tax information and is unable to correctly calculate the taxable, approved by the competent tax authorities where the taxable.
    18th tax law article sixth third said total income for each taxable year, refers to the taxpayer in accordance with the contract, leasing operations contracted share of operating profit and income from wages and salaries; said less necessary expenses refers to the monthly deduction for 1600 Yuan. 19th article tax sixth article first paragraph fifth items by said of property original value, is refers to: (a) securities, for bid and buy Shi according to provides pay of about costs; (ii) buildings, for built fee or purchased into price and other about costs; (three) land right, for made land right by paid of amount, and development land of costs and other about costs; (four) machine equipment, and travel, for purchased into price, and transport fee, and installation fee and other about costs; (five) other property,
    The above method to determine.
    Taxpayer fails to provide complete and accurate proof of the original value of the property and is unable to correctly calculate the original value of the property, approved by the competent tax authorities where the original value of the property.
    20th tax law said in the fifth paragraph of the sixth article at reasonable cost refers to the selling of property in accordance with the provisions to pay costs.
    21st tax law article sixth, fourth, sixth and said each refers to: (a) income from remuneration, which belongs to the disposable income, in order to obtain the income as a belonging to the same project continuity of income and revenue within a month at a time.
    (B) remuneration received, revenue with each publication, published at a time.
    (C) the royalty income, based on a concession made in the licensing income for once.
    (D) the lease of property, and revenue within a month at a time.
    (V) interest, dividends, dividend income to pay interest, dividends and extra dividends income earned for a time.
    (Vi) contingent income, based on each time you get the income at a time.
    22nd income from transfer of property, in accordance with a transfer of property revenues less the original value of the property and reasonable fee, balance, calculate the tax.
    The 23rd two or more individuals acquire the same item of income, should be on everyone's income in accordance with the tax deduction for expenses is calculated after tax, respectively.
    24th tax law mentioned in the second paragraph of article sixth personal income for the education and other charitable donations, refers to their territory of China through social groups, government agencies to educational and other public welfare donations and severe natural disasters and poor areas.
    Donation amount does not exceed the taxpayer to declare taxable income of 30% parts, can be deducted from its taxable income.
    25th article in accordance with State regulations, units for individuals and individuals pay the basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation Fund, should be deducted from the taxable income of the taxpayer.
    26th article mentioned in the third paragraph of the sixth article of the tax law in China outside wages and salaries refers to outside China posts or employment and wage and salary income gained.
    27th tax law mentioned in the third paragraph of article sixth additional deductions for expenses, refers to the abatement costs 1600 Yuan per month, based on article 29th of this Ordinance the amount of costs is deducted.
    28th article tax sixth article third paragraph by said of additional there costs applies of range, is refers to: (a) in China territory of foreign investment enterprise and foreign enterprise in the work of foreign personnel; (ii) candidates in China territory of enterprise, and institutions, and social groups, and State in the work of foreign experts; (three) in China territory has residence and in China outside served or by hired made wage, and salary proceeds of personal; (four) Treasury determine of other personnel.
    29th tax law mentioned in the third paragraph of the sixth article of the additional standard deduction for expenses for the 3200.
    30th by overseas Chinese, and Hong Kong, Macao and Taiwan compatriots, refer to this under the 27th, 28th and 29th of provisions.
    31st are domiciled within the territory of China, or individuals without residence and resided in the territory for a year, income derived from within and outside China, and should calculate the tax payable.
    32nd tax law seventh said have paid personal income tax refers to the taxpayer income derived from sources outside China, proceeds in accordance with the country of origin or local laws should be paid and actually paid taxes.
    33rd article tax seventh article by said of in accordance with tax provides calculation of should tax amount, is refers to tax obligations people from China outside made of proceeds, difference different national or area and different should tax project, in accordance with tax provides of costs there standard and applies tax calculation of should tax amount; same national or area within different should tax project of should tax amount of and, for the national or area of deduction limit. Tax obligations people in China outside a national or area actual has paid of personal income tax tax, below in accordance with Qian paragraph provides calculation out of the national or area deduction limit of, should in China paid difference part of tax; over the national or area deduction limit of, its over part shall not in this tax annual of should tax amount in the deduction, but can in yihou tax annual of the national or area deduction limit of balance in the fill buckle.
    Fill the time limit for deduction shall not exceed five years.
    The 34th taxpayers pursuant to tax law article seventh personal income tax deduction for foreign tax under tax, should provide the original tax authority issues payment receipts.
    35th withholding at the time of paying taxable payments to individuals, should be in accordance with the provisions of the tax law withholding tax paid on time, and keep special records for future reference.
    Mentioned in the preceding paragraph to pay, including cash payments, transfer payments, transfer payments and securities, and other forms of payment in kind.
    36th article tax obligations people has following case one of of, should according to provides to competent tax organ handle tax declared: (a) years proceeds 120,000 yuan above of; (ii) from China territory II at or II at above made wage, and salary proceeds of; (three) from China outside made proceeds of; (four) made should tax proceeds, no withholding obligations people of; (five) State provides of other case.
    Annual income of more than 120,000 yuan taxpayer, within 3 months after the end of the year to the competent tax authorities for tax returns.
    Taxpayers who file tax returns management and other related matters, formulated by the State administration of taxation.
    37th eighth section of tax law that says full deduction of the full declaration refers to withholding withholding taxes within the next month, submit to the competent tax authorities of its proceeds to pay personal basic information, payment of income amount, total amount and withholding taxes and other tax-related information.
    Full full declare management approach formulated by the State administration of taxation.
    Article 38th self-reported taxpayer, at tax time, taxes that have been withheld in the Chinese territory, granted in accordance with the provisions deducted from tax payable. 39th taxpayer and tax law listed in the second section of the second or two per cent of the income, according to the respectively calculated tax.
    China tax law in the territory of two or more than two second first, second or third income, combined with income tax.
    40th Nineth tax law mentioned in the second paragraph of article specific industry refers to mining, ocean shipping industry, offshore fishing and the Ministry of finance to determine other industries.
    41st article tax Nineth article second paragraph by said of by years calculation, and points months pre paid of meter levy way, is refers to this Ordinance 40th article by column of specific industry workers of wage, and salary proceeds should na of tax, by months pre paid, since annual ended of day up 30th within, total its annual wage, and salary proceeds, again by 12 months average and calculation actual should na of tax, more back less fill.
    42nd tax law Nineth article mentioned in the fourth paragraph by the taxpayer in the 30th after the end of the year the tax payable to the State Treasury, refers to the end of time the contract management or leasing operations of the taxpayer, from the date of income tax payable to the State Treasury in the 30th. Article 43rd article tenth of the tax law provides that income in foreign currency, shall issue tax payment receipt of the last day of the previous month published by the people's Bank of China exchange rate and tax amount shall be converted into renminbi.
    In accordance with the provisions of the tax law of settlement after the end of the year, already by month or by withholding tax proceeds in foreign currency, are no longer converted again; should pay the income tax, last day of the preceding tax year published by the people's Bank of China exchange rate, tax amount shall be converted into renminbi. 44th the tax authorities in accordance with tax law article 11th paid withholding commissions shall on a monthly basis to fill open return the books to the withholding of income.
    Withholding revenue refunded to the designated bank for the return procedures.
    45th personal income tax returns, withholding personal income tax report form and individual income tax payment voucher model, formulated by the State administration of taxation.
    46th said tax year by the tax law and these regulations, since the Gregorian calendar from January 1 to December 31.
    The 47th since the 1994 tax year, individual income tax calculated in accordance with the provisions of the tax law and these regulations impose.
    48th article of the regulations by the Ministry of finance in conjunction with the State administration of taxation, explained. The 49th article of the regulations as of the date of promulgation.
                                                                          On August 8, 1987 issued by the State Council of the People's Republic of China expatriates on China at the State Department with regard to wages and salaries to reduce personal income tax regulations repealed simultaneously.