Individual Income Tax Law

Individual Income Tax Law of the People’s Republic of China
中华人民共和国个人所得税法

[CURRENT TEXT: Chinese only]

(adopted and effective Sept. 10, 1980; amended Oct. 31, 1993, effective Jan. 1, 1994; amended and effective Aug. 30, 1999; amended Oct. 27, 2005, effective Jan. 1, 2006; amended and effective June 29, 2007; amended Dec. 29, 2007, effective Mar. 1, 2008; amended June 30, 2011, effective Sept. 1, 2011)

  • Status: Amendment pending
  • Legislative body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: N/A
    • Annual: 2018 (preparatory)
  • Legislative History & Texts
    • NPCSC deliberation – 2nd (likely final) round: expected October 2018
    • NPCSC deliberation – 1st round: June 2018 (Chinese only)
  • Legislative Records: TBR
  • Press Conference: TBD

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