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, 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: 13^th NPCSC Category I
  • Annual: 2018 (backup)
• Legislative History & Text
  • NPCSC deliberation – 2^nd (final) round: August 2018 (Chinese only)
  • NPCSC deliberation – 1^st 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)