Individual Income Tax Law of the People’s Republic of China

(npc.gov.cn) Updated : 2015-07-17

Decision of the Standing Committee of the National People’s Congress on Amending the Individual Income Tax Law of the People’s Republic of China

(Adopted at the 31st Meeting of the Standing Committee of the Tenth National People’s Congress on December 29, 2007)

At its 31st Meeting, the Standing Committee of the Tenth National People’s Congress decided to make the following amendments to the Individual Income Tax Law of the People’s Republic of China:

Subparagraph (1) in the first paragraph of Article 6 is revised to read, “For income from wages and salaries, the amount of taxable income shall be the part remaining after deduction of 2,000 yuan for expenses from a monthly income.” At the same time, the Note attached to Schedule 1 on Individual Income Tax Rates shall be revised accordingly.

This Decision shall go into effect as of March 1, 2008.

The Individual Income Tax Law of the People's Republic of China shall be amended correspondingly in accordance with this Decision and promulgated anew.

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