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, English]
(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; amended Aug. 31, 2018, effective Jan. 1, 2019)
- Status: Amendment passed
- Legislative Body (Vote): NPCSC (157–11–2)
- Principal Drafters: Ministry of Finance & State Taxation Administration
- Submitter: State Council
- Legislative Plans
- Five-year: 13th NPCSC Category I
- Annual: 2018 (backup)
- Legislative History & Text
- NPCSC deliberation – 2nd (final) round: August 2018 (Chinese only)
- NPCSC deliberation – 1st round: June 2018 (Chinese only)
- Legislative Records
- Explanation (June 19, 2018)
- Report on Results of Deliberation (Aug. 27, 2018)
- Report on Suggestions for Revision (Aug. 31, 2018)
- Presidential Order (Aug. 31, 2018)
- Press Conference: NPCSC General Office (Aug. 31, 2018)
NPC Observer Coverage
- NPCSC Adopts E-Commerce Law, Soil Pollution Prevention and Control Law & Amends Individual Income Tax Law (Sept. 3, 2018)
- NPCSC Session Watch: Separate Parts of Civil Code, Tax Bills, Criminal Procedure, and More (Aug. 17, 2018)
- Draft Amendment to Individual Income Tax Law Facing Resistance in NPCSC (July 11, 2018)
- NPCSC Solicits Public Comments on Four Draft Laws: June 28, 2018 (June 28, 2018)