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中华人民共和国个人所得税法(2018)


(1980年9月10日第五届全国人民代表大会第三次会议通过
根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第一次修正
根据1999年8月30日第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第二次修正
根据2005年10月27日第十届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第三次修正
根据2007年6月29日第十届全国人民代表大会常务委员会第二十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第四次修正
根据2007年12月29日第十届全国人民代表大会常务委员会第三十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第五次修正
根据2011年6月30日第十一届全国人民代表大会常务委员会第二十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第六次修正
根据2018年8月31日第十三届全国人民代表大会常务委员会第五次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第七次修正)

【法律】
【2018】
【个人所得税】



第一条 在中国境内有住所,或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人,为居民个人。居民个人从中国境内和境外取得的所得,依照本法规定缴纳个人所得税。
在中国境内无住所又不居住,或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人,为非居民个人。非居民个人从中国境内取得的所得,依照本法规定缴纳个人所得税。
纳税年度,自公历一月一日起至十二月三十一日止。

第二条 下列各项个人所得,应当缴纳个人所得税:
(一)工资、薪金所得;
(二)劳务报酬所得;
(三)稿酬所得;
(四)特许权使用费所得;
(五)经营所得;
(六)利息、股息、红利所得;
(七)财产租赁所得;
(八)财产转让所得;
(九)偶然所得。
居民个人取得前款第一项至第四项所得(以下称综合所得),按纳税年度合并计算个人所得税;非居民个人取得前款第一项至第四项所得,按月或者按次分项计算个人所得税。纳税人取得前款第五项至第九项所得,依照本法规定分别计算个人所得税。


第三条 个人所得税的税率:
(一)综合所得,适用百分之三至百分之四十五的超额累进税率(税率表附后);
(二)经营所得,适用百分之五至百分之三十五的超额累进税率(税率表附后);
(三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为百分之二十。

第四条 下列各项个人所得,免征个人所得税:
(一)省级人民政府、国务院部委和中国人民解放军军以上单位,以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金;
(二)国债和国家发行的金融债券利息;
(三)按照国家统一规定发给的补贴、津贴;
(四)福利费、抚恤金、救济金;
(五)保险赔款;
(六)军人的转业费、复员费、退役金;
(七)按照国家统一规定发给干部、职工的安家费、退职费、基本养老金或者退休费、离休费、离休生活补助费;
(八)依照有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得;
(九)中国政府参加的国际公约、签订的协议中规定免税的所得;
(十)国务院规定的其他免税所得。
前款第十项免税规定,由国务院报全国人民代表大会常务委员会备案。


第五条 有下列情形之一的,可以减征个人所得税,具体幅度和期限,由省、自治区、直辖市人民政府规定,并报同级人民代表大会常务委员会备案:
(一)残疾、孤老人员和烈属的所得;
(二)因自然灾害遭受重大损失的。
国务院可以规定其他减税情形,报全国人民代表大会常务委员会备案。

第六条 应纳税所得额的计算:
(一)居民个人的综合所得,以每一纳税年度的收入额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额,为应纳税所得额。
(二)非居民个人的工资、薪金所得,以每月收入额减除费用五千元后的余额为应纳税所得额;劳务报酬所得、稿酬所得、特许权使用费所得,以每次收入额为应纳税所得额。
(三)经营所得,以每一纳税年度的收入总额减除成本、费用以及损失后的余额,为应纳税所得额。

(四)财产租赁所得,每次收入不超过四千元的,减除费用八百元;四千元以上的,减除百分之二十的费用,其余额为应纳税所得额。
(五)财产转让所得,以转让财产的收入额减除财产原值和合理费用后的余额,为应纳税所得额。
(六)利息、股息、红利所得和偶然所得,以每次收入额为应纳税所得额。
劳务报酬所得、稿酬所得、特许权使用费所得以收入减除百分之二十的费用后的余额为收入额。稿酬所得的收入额减按百分之七十计算。
个人将其所得对教育、扶贫、济困等公益慈善事业进行捐赠,捐赠额未超过纳税人申报的应纳税所得额百分之三十的部分,可以从其应纳税所得额中扣除;国务院规定对公益慈善事业捐赠实行全额税前扣除的,从其规定。
本条第一款第一项规定的专项扣除,包括居民个人按照国家规定的范围和标准缴纳的基本养老保险、基本医疗保险、失业保险等社会保险费和住房公积金等;专项附加扣除,包括子女教育、继续教育、大病医疗、住房贷款利息或者住房租金、赡养老人等支出,具体范围、标准和实施步骤由国务院确定,并报全国人民代表大会常务委员会备案。

第七条 居民个人从中国境外取得的所得,可以从其应纳税额中抵免已在境外缴纳的个人所得税税额,但抵免额不得超过该纳税人境外所得依照本法规定计算的应纳税额。

第八条 有下列情形之一的,税务机关有权按照合理方法进行纳税调整:
(一)个人与其关联方之间的业务往来不符合独立交易原则而减少本人或者其关联方应纳税额,且无正当理由;
(二)居民个人控制的,或者居民个人和居民企业共同控制的设立在实际税负明显偏低的国家(地区)的企业,无合理经营需要,对应当归属于居民个人的利润不作分配或者减少分配;
(三)个人实施其他不具有合理商业目的的安排而获取不当税收利益。
税务机关依照前款规定作出纳税调整,需要补征税款的,应当补征税款,并依法加收利息。


第九条 个人所得税以所得人为纳税人,以支付所得的单位或者个人为扣缴义务人。
纳税人有中国公民身份号码的,以中国公民身份号码为纳税人识别号;纳税人没有中国公民身份号码的,由税务机关赋予其纳税人识别号。扣缴义务人扣缴税款时,纳税人应当向扣缴义务人提供纳税人识别号。


第十条 有下列情形之一的,纳税人应当依法办理纳税申报:
(一)取得综合所得需要办理汇算清缴;
(二)取得应税所得没有扣缴义务人;
(三)取得应税所得,扣缴义务人未扣缴税款;
(四)取得境外所得;
(五)因移居境外注销中国户籍;
(六)非居民个人在中国境内从两处以上取得工资、薪金所得;
(七)国务院规定的其他情形。
扣缴义务人应当按照国家规定办理全员全额扣缴申报,并向纳税人提供其个人所得和已扣缴税款等信息。


第十一条 居民个人取得综合所得,按年计算个人所得税;有扣缴义务人的,由扣缴义务人按月或者按次预扣预缴税款;需要办理汇算清缴的,应当在取得所得的次年三月一日至六月三十日内办理汇算清缴。预扣预缴办法由国务院税务主管部门制定。
居民个人向扣缴义务人提供专项附加扣除信息的,扣缴义务人按月预扣预缴税款时应当按照规定予以扣除,不得拒绝。
非居民个人取得工资、薪金所得,劳务报酬所得,稿酬所得和特许权使用费所得,有扣缴义务人的,由扣缴义务人按月或者按次代扣代缴税款,不办理汇算清缴。

第十二条 纳税人取得经营所得,按年计算个人所得税,由纳税人在月度或者季度终了后十五日内向税务机关报送纳税申报表,并预缴税款;在取得所得的次年三月三十一日前办理汇算清缴。
纳税人取得利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,按月或者按次计算个人所得税,有扣缴义务人的,由扣缴义务人按月或者按次代扣代缴税款。

第十三条 纳税人取得应税所得没有扣缴义务人的,应当在取得所得的次月十五日内向税务机关报送纳税申报表,并缴纳税款。
纳税人取得应税所得,扣缴义务人未扣缴税款的,纳税人应当在取得所得的次年六月三十日前,缴纳税款;税务机关通知限期缴纳的,纳税人应当按照期限缴纳税款。
居民个人从中国境外取得所得的,应当在取得所得的次年三月一日至六月三十日内申报纳税。
非居民个人在中国境内从两处以上取得工资、薪金所得的,应当在取得所得的次月十五日内申报纳税。
纳税人因移居境外注销中国户籍的,应当在注销中国户籍前办理税款清算。

第十四条 扣缴义务人每月或者每次预扣、代扣的税款,应当在次月十五日内缴入国库,并向税务机关报送扣缴个人所得税申报表。
纳税人办理汇算清缴退税或者扣缴义务人为纳税人办理汇算清缴退税的,税务机关审核后,按照国库管理的有关规定办理退税。


第十五条 公安、人民银行、金融监督管理等相关部门应当协助税务机关确认纳税人的身份、金融账户信息。教育、卫生、医疗保障、民政、人力资源社会保障、住房城乡建设、公安、人民银行、金融监督管理等相关部门应当向税务机关提供纳税人子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人等专项附加扣除信息。
个人转让不动产的,税务机关应当根据不动产登记等相关信息核验应缴的个人所得税,登记机构办理转移登记时,应当查验与该不动产转让相关的个人所得税的完税凭证。个人转让股权办理变更登记的,市场主体登记机关应当查验与该股权交易相关的个人所得税的完税凭证。
有关部门依法将纳税人、扣缴义务人遵守本法的情况纳入信用信息系统,并实施联合激励或者惩戒。


第十六条 各项所得的计算,以人民币为单位。所得为人民币以外的货币的,按照人民币汇率中间价折合成人民币缴纳税款。

第十七条 对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。

第十八条 对储蓄存款利息所得开征、减征、停征个人所得税及其具体办法,由国务院规定,并报全国人民代表大会常务委员会备案。

第十九条 纳税人、扣缴义务人和税务机关及其工作人员违反本法规定的,依照《中华人民共和国税收征收管理法》和有关法律法规的规定追究法律责任。

第二十条 个人所得税的征收管理,依照本法和《中华人民共和国税收征收管理法》的规定执行。

第二十一条 国务院根据本法制定实施条例。

第二十二条 本法自公布之日起施行。

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财税〔2018〕98号 关于2018年第四季度个人所得税减除费用和税率适用问题的通知

来源:全国人大网站     最近编辑: 2018年09月09日

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中华人民共和国主席令第九号
《全国人民代表大会常务委员会关于修改<中华人民共和国个人所得税法>的决定》已由中华人民共和国第十三届全国人民代表大会常务委员会第五次会议于2018年8月31日通过,现予公布,自2019年1月1日起施行。
中华人民共和国主席 习近平
2018年8月31日

全国人民代表大会常务委员会关于修改《中华人民共和国个人所得税法》的决定
(2018年8月31日第十三届全国人民代表大会常务委员会第五次会议通过)

  第十三届全国人民代表大会常务委员会第五次会议决定对《中华人民共和国个人所得税法》作如下修改:

一、将第一条修改为:“在中国境内有住所,或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人,为居民个人。居民个人从中国境内和境外取得的所得,依照本法规定缴纳个人所得税。
“在中国境内无住所又不居住,或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人,为非居民个人。非居民个人从中国境内取得的所得,依照本法规定缴纳个人所得税。
“纳税年度,自公历一月一日起至十二月三十一日止。”

二、将第二条修改为:“下列各项个人所得,应当缴纳个人所得税:
“(一)工资、薪金所得;
“(二)劳务报酬所得;
“(三)稿酬所得;
“(四)特许权使用费所得;
“(五)经营所得;
“(六)利息、股息、红利所得;
“(七)财产租赁所得;
“(八)财产转让所得;
“(九)偶然所得。
“居民个人取得前款第一项至第四项所得(以下称综合所得),按纳税年度合并计算个人所得税;非居民个人取得前款第一项至第四项所得,按月或者按次分项计算个人所得税。纳税人取得前款第五项至第九项所得,依照本法规定分别计算个人所得税。”

三、将第三条修改为:“个人所得税的税率:
“(一)综合所得,适用百分之三至百分之四十五的超额累进税率(税率表附后);
“(二)经营所得,适用百分之五至百分之三十五的超额累进税率(税率表附后);
“(三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为百分之二十。”

四、将第四条中的“免纳”修改为“免征”。
在第六项中的“复员费”后增加“退役金”。
将第七项中的“退休工资、离休工资”修改为“基本养老金或者退休费、离休费”。
删除第八项中的“我国”。
将第十项修改为:“国务院规定的其他免税所得。”
增加一款,作为第二款:“前款第十项免税规定,由国务院报全国人民代表大会常务委员会备案。”

五、将第五条修改为:“有下列情形之一的,可以减征个人所得税,具体幅度和期限,由省、自治区、直辖市人民政府规定,并报同级人民代表大会常务委员会备案:
“(一)残疾、孤老人员和烈属的所得;
“(二)因自然灾害遭受重大损失的。
“国务院可以规定其他减税情形,报全国人民代表大会常务委员会备案。”

六、将第六条修改为:“应纳税所得额的计算:
“(一)居民个人的综合所得,以每一纳税年度的收入额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额,为应纳税所得额。
“(二)非居民个人的工资、薪金所得,以每月收入额减除费用五千元后的余额为应纳税所得额;劳务报酬所得、稿酬所得、特许权使用费所得,以每次收入额为应纳税所得额。
“(三)经营所得,以每一纳税年度的收入总额减除成本、费用以及损失后的余额,为应纳税所得额。
“(四)财产租赁所得,每次收入不超过四千元的,减除费用八百元;四千元以上的,减除百分之二十的费用,其余额为应纳税所得额。
“(五)财产转让所得,以转让财产的收入额减除财产原值和合理费用后的余额,为应纳税所得额。
“(六)利息、股息、红利所得和偶然所得,以每次收入额为应纳税所得额。
“劳务报酬所得、稿酬所得、特许权使用费所得以收入减除百分之二十的费用后的余额为收入额。稿酬所得的收入额减按百分之七十计算。
“个人将其所得对教育、扶贫、济困等公益慈善事业进行捐赠,捐赠额未超过纳税人申报的应纳税所得额百分之三十的部分,可以从其应纳税所得额中扣除;国务院规定对公益慈善事业捐赠实行全额税前扣除的,从其规定。
“本条第一款第一项规定的专项扣除,包括居民个人按照国家规定的范围和标准缴纳的基本养老保险、基本医疗保险、失业保险等社会保险费和住房公积金等;专项附加扣除,包括子女教育、继续教育、大病医疗、住房贷款利息或者住房租金、赡养老人等支出,具体范围、标准和实施步骤由国务院确定,并报全国人民代表大会常务委员会备案。”

七、将第七条修改为:“居民个人从中国境外取得的所得,可以从其应纳税额中抵免已在境外缴纳的个人所得税税额,但抵免额不得超过该纳税人境外所得依照本法规定计算的应纳税额。”

八、增加一条,作为第八条:“有下列情形之一的,税务机关有权按照合理方法进行纳税调整:
“(一)个人与其关联方之间的业务往来不符合独立交易原则而减少本人或者其关联方应纳税额,且无正当理由;
“(二)居民个人控制的,或者居民个人和居民企业共同控制的设立在实际税负明显偏低的国家(地区)的企业,无合理经营需要,对应当归属于居民个人的利润不作分配或者减少分配;
“(三)个人实施其他不具有合理商业目的的安排而获取不当税收利益。
“税务机关依照前款规定作出纳税调整,需要补征税款的,应当补征税款,并依法加收利息。”

九、将第八条改为两条,分别作为第九条、第十条,修改为:
“第九条 个人所得税以所得人为纳税人,以支付所得的单位或者个人为扣缴义务人。
“纳税人有中国公民身份号码的,以中国公民身份号码为纳税人识别号;纳税人没有中国公民身份号码的,由税务机关赋予其纳税人识别号。扣缴义务人扣缴税款时,纳税人应当向扣缴义务人提供纳税人识别号。
“第十条有下列情形之一的,纳税人应当依法办理纳税申报:
“(一)取得综合所得需要办理汇算清缴;
“(二)取得应税所得没有扣缴义务人;
“(三)取得应税所得,扣缴义务人未扣缴税款;
“(四)取得境外所得;
“(五)因移居境外注销中国户籍;
“(六)非居民个人在中国境内从两处以上取得工资、薪金所得;
“(七)国务院规定的其他情形。
“扣缴义务人应当按照国家规定办理全员全额扣缴申报,并向纳税人提供其个人所得和已扣缴税款等信息。”

十、将第九条改为四条,分别作为第十一条、第十二条、第十三条、第十四条,修改为:
“第十一条 居民个人取得综合所得,按年计算个人所得税;有扣缴义务人的,由扣缴义务人按月或者按次预扣预缴税款;需要办理汇算清缴的,应当在取得所得的次年三月一日至六月三十日内办理汇算清缴。预扣预缴办法由国务院税务主管部门制定。
“居民个人向扣缴义务人提供专项附加扣除信息的,扣缴义务人按月预扣预缴税款时应当按照规定予以扣除,不得拒绝。
“非居民个人取得工资、薪金所得,劳务报酬所得,稿酬所得和特许权使用费所得,有扣缴义务人的,由扣缴义务人按月或者按次代扣代缴税款,不办理汇算清缴。
“第十二条 纳税人取得经营所得,按年计算个人所得税,由纳税人在月度或者季度终了后十五日内向税务机关报送纳税申报表,并预缴税款;在取得所得的次年三月三十一日前办理汇算清缴。
“纳税人取得利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,按月或者按次计算个人所得税,有扣缴义务人的,由扣缴义务人按月或者按次代扣代缴税款。
“第十三条 纳税人取得应税所得没有扣缴义务人的,应当在取得所得的次月十五日内向税务机关报送纳税申报表,并缴纳税款。
“纳税人取得应税所得,扣缴义务人未扣缴税款的,纳税人应当在取得所得的次年六月三十日前,缴纳税款;税务机关通知限期缴纳的,纳税人应当按照期限缴纳税款。
“居民个人从中国境外取得所得的,应当在取得所得的次年三月一日至六月三十日内申报纳税。
“非居民个人在中国境内从两处以上取得工资、薪金所得的,应当在取得所得的次月十五日内申报纳税。
“纳税人因移居境外注销中国户籍的,应当在注销中国户籍前办理税款清算。
“第十四条 扣缴义务人每月或者每次预扣、代扣的税款,应当在次月十五日内缴入国库,并向税务机关报送扣缴个人所得税申报表。
“纳税人办理汇算清缴退税或者扣缴义务人为纳税人办理汇算清缴退税的,税务机关审核后,按照国库管理的有关规定办理退税。”

十一、增加一条,作为第十五条:“公安、人民银行、金融监督管理等相关部门应当协助税务机关确认纳税人的身份、金融账户信息。教育、卫生、医疗保障、民政、人力资源社会保障、住房城乡建设、公安、人民银行、金融监督管理等相关部门应当向税务机关提供纳税人子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人等专项附加扣除信息。
“个人转让不动产的,税务机关应当根据不动产登记等相关信息核验应缴的个人所得税,登记机构办理转移登记时,应当查验与该不动产转让相关的个人所得税的完税凭证。个人转让股权办理变更登记的,市场主体登记机关应当查验与该股权交易相关的个人所得税的完税凭证。
“有关部门依法将纳税人、扣缴义务人遵守本法的情况纳入信用信息系统,并实施联合激励或者惩戒。”

十二、将第十条改为第十六条,修改为:“各项所得的计算,以人民币为单位。所得为人民币以外的货币的,按照人民币汇率中间价折合成人民币缴纳税款。”

十三、将第十二条改为第十八条,修改为:“对储蓄存款利息所得开征、减征、停征个人所得税及其具体办法,由国务院规定,并报全国人民代表大会常务委员会备案。”

十四、增加一条,作为第十九条:“纳税人、扣缴义务人和税务机关及其工作人员违反本法规定的,依照《中华人民共和国税收征收管理法》和有关法律法规的规定追究法律责任。”

十五、将第十三条改为第二十条,修改为:“个人所得税的征收管理,依照本法和《中华人民共和国税收征收管理法》的规定执行。”

十六、将个人所得税税率表一(工资、薪金所得适用)修改为:

个人所得税税率表一(综合所得适用)
(注1:本表所称全年应纳税所得额是指依照本法第六条的规定,居民个人取得综合所得以每一纳税年度收入额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额。

注2:非居民个人取得工资、薪金所得,劳务报酬所得,稿酬所得和特许权使用费所得,依照本表按月换算后计算应纳税额。)

十七、将个人所得税税率表二(个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用)修改为:

个人所得税税率表二(经营所得适用)
(注:本表所称全年应纳税所得额是指依照本法第六条的规定,以每一纳税年度的收入总额减除成本、费用以及损失后的余额。)

此外,对条文顺序作了相应调整。

本决定自2019年1月1日起施行。

自2018年10月1日至2018年12月31日,纳税人的工资、薪金所得,先行以每月收入额减除费用五千元以及专项扣除和依法确定的其他扣除后的余额为应纳税所得额,依照本决定第十六条的个人所得税税率表一(综合所得适用)按月换算后计算缴纳税款,并不再扣除附加减除费用;个体工商户的生产、经营所得,对企事业单位的承包经营、承租经营所得,先行依照本决定第十七条的个人所得税税率表二(经营所得适用)计算缴纳税款。

《中华人民共和国个人所得税法》根据本决定作相应修改,重新公布。



全国人民代表大会宪法和法律委员会关于《全国人民代表大会常务委员会关于修改〈中华人民共和国个人所得税法〉的决定(草案)》修改意见的报告
来源: 中国人大网

全国人民代表大会常务委员会:

常委会第五次会议于8月29日上午对修改个人所得税法的决定(草案)进行了分组审议,普遍认为,这次修改个人所得税法,通过提高减除费用标准,增加专项附加扣除,优化税率结构,切实减轻了广大纳税人的税收负担,是贯彻落实党的十九大精神的实际行动,是顺应民心民意和经济社会发展新形势的务实举措,草案已经比较成熟,建议进一步修改后,提请本次会议通过。同时,有些常委会组成人员和列席会议的同志还提出了一些修改意见。宪法和法律委员会于8月29日下午召开会议,逐条研究了常委会组成人员的审议意见,对草案进行了审议。全国人大财政经济委员会、预算工作委员会、司法部、财政部、国家税务总局的有关负责同志列席了会议。宪法和法律委员会认为,草案是可行的。同时提出以下修改意见:

一、有的意见提出,为保证税款征收,金融监督管理部门除协助税务机关确认纳税人的银行账户信息外,还应当协助确认其他金融账户信息,建议补充完善相应规定。宪法和法律委员会经研究,建议将草案第十一条中的“银行账户信息”修改为“金融账户信息”。

二、有的常委委员提出,草案第十条关于纳税人取得经营所得于“次年三月三十一日前”办理汇算清缴,以及扣缴义务人未扣缴税款,纳税人应在“次年六月三十日前”缴纳税款的规定不够精确,建议将有关期限的表述修改为“取得所得的次年三月三十一日前”、“取得所得的次年六月三十日前”。宪法和法律委员会经研究,建议采纳这一意见。
此外,根据常委会组成人员的审议意见,还对草案作了个别文字修改。

在审议中,常委会组成人员对进一步明确专项附加扣除的范围、标准,细化有关减免税和征管规定,改革征管方式等问题,还提出了一些很好的意见、建议。宪法和法律委员会对这些意见建议进行了认真研究,考虑到这次修改个人所得税法是按照党中央的决策部署所进行的个人所得税改革的第一步,可随着改革的不断深入,对相关问题进行统筹研究解决,建议对草案的相关内容不作调整。宪法和法律委员会建议国务院方面认真研究常委会组成人员的审议意见,坚持公平、便民的原则,抓紧制定完善相关配套制度,确保相关制度与法律同步实施,让党中央的改革决策部署落到实处,让广大人民群众切实享受到改革红利;相关部门要做好新的个人所得税法的宣传和政策解读,动员广大人民群众理解改革、拥护改革、支持改革。同时,建议国务院有关部门按照党的十九大报告提出的“深化税收制度改革”的要求,继续深入推进个人所得税改革,及时总结改革经验,适时提出对相关制度进行完善的建议。

修改决定草案建议表决稿已按上述意见作了修改,宪法和法律委员会建议本次常委会会议审议通过。

修改决定草案建议表决稿和以上报告是否妥当,请审议。

全国人民代表大会宪法和法律委员会

2018年8月31日



全国人民代表大会宪法和法律委员会关于《中华人民共和国个人所得税法修正案(草案)》审议结果的报告
来源: 中国人大网

全国人民代表大会常务委员会:

常委会第三次会议对个人所得税法修正案草案进行了初次审议。会后,法制工作委员会将草案印发各省、自治区、直辖市、中央有关部门和部分高等院校、研究机构征求意见,在中国人大网全文公布草案征求社会公众意见。法制工作委员会还到北京进行调研,听取意见;并就草案的有关问题与有关部门交换意见,共同研究。宪法和法律委员会于7月26日召开会议,根据常委会组成人员的审议意见和各方面意见,对草案进行了逐条审议。财政经济委员会、预算工作委员会、司法部、财政部、国家税务总局的有关负责同志列席了会议。8月20日,宪法和法律委员会召开会议,再次进行审议。宪法和法律委员会认为,为落实党中央“逐步建立综合与分类相结合的个人所得税制”的改革要求和相关决策部署,更好地发挥个人所得税调节收入分配的作用,对个人所得税法进行修改是必要的,草案内容总体可行。同时,提出以下主要修改意见:

一、有的常委委员和有关方面提出,按照税收法定的要求,应纳税所得的范围、减免税均属于个人所得税的税制基本要素,个人所得税法中关于“其他所得范围”“其他减免税情形”由国务院财政部门确定或者批准的规定,不符合立法法的有关规定,建议将相关事项尽量在法律中明确,确实无法在法律中明确的,也应由国务院作出规定。宪法和法律委员会经研究,建议对相关内容作以下修改:一是,考虑到目前个人所得税法中列明的所得范围已经比较全面,可不必再由国务院或其有关部门确定“其他所得”,删除了现行个人所得税法第二条最后一项“经国务院财政部门确定征税的其他所得”的规定。二是,将现行个人所得税法第四条第十项、第五条第三项“经国务院财政部门批准免税的所得”“其他经国务院财政部门批准减税的”分别修改为“国务院规定的其他免税所得”“国务院可以规定其他减税情形”;同时分别增加规定,国务院关于免税、减税的规定,应当报全国人大常委会备案。

二、有的常委委员和专家提出,稿酬所得需要长期的智力投入,在税负上应给予一定的优惠;有的建议,对于劳务报酬所得、稿酬所得、特许权使用费所得,应在减除必要的费用后计算收入额,以体现量能课税、净所得征税的原则。宪法和法律委员会经研究,建议采纳这一意见,将第五条第二款修改为:劳务报酬所得、稿酬所得、特许权使用费所得以收入减除百分之二十的费用后的余额为收入额,其中,稿酬所得的收入额减按百分之七十计算。

三、草案第五条对专项附加扣除作了规定,居民个人的子女教育、继续教育、大病医疗、住房贷款利息和住房租金等支出,可以在税前予以扣除。有些常委会组成人员和有关方面提出,为了弘扬尊老孝老的传统美德,充分考虑我国人口老龄化日渐加快,工薪阶层独生子女家庭居多、赡养老人负担较重等实际情况,建议对于赡养老人支出,也予以税前扣除。宪法和法律委员会经研究,建议采纳这一意见。

四、有的意见提出,个人所得税法中的一些规定过于原则,如公益慈善事业捐赠扣除标准,专项附加扣除的具体范围、标准等,均要求国务院或者国务院部门予以细化,法律的权威性和可操作性不强,建议研究修改。宪法和法律委员会经研究,建议结合当前的实际做法,对相关规定作以下补充和修改:一是,在法律中直接对公益慈善事业捐赠扣除予以明确,即:个人将其所得对公益慈善事业进行捐赠,捐赠额未超过应纳税所得额百分之三十的部分,可以从其应纳税所得额中扣除;国务院规定对公益慈善事业捐赠实行全额税前扣除的,从其规定。二是,将草案关于专项附加扣除的具体范围、标准和实施步骤“由国务院财政、税务主管部门商有关部门确定”的规定修改为“由国务院确定,并报全国人民代表大会常务委员会备案”。

五、有的常委会组成人员和有关方面提出,为便于纳税人了解相关信息,准确进行年度汇总申报,扣缴义务人在办理扣缴申报后,应当向纳税人提供相关扣缴信息。宪法和法律委员会经研究,建议增加规定,扣缴义务人应当“向纳税人提供其个人所得和已扣缴税款等信息”。

需要说明的是,在常委会审议和征求意见过程中,还有一些意见建议进一步提高基本减除费用标准,适当降低综合所得最高边际税率。上述问题,国务院有关部门在草案起草阶段进行过认真研究测算,相关规定兼顾了当前居民基本生活消费支出变化、税收调节收入分配的实际需要等情况。这次改革,通过提高基本减除费用标准,增加专项附加扣除,优化调整税率结构、扩大低档税率的级距等方式,减轻了广大纳税人的税收负担,使个人所得税税负水平更趋合理,实现了从分类税制向综合与分类相结合的个人所得税制的重大转变,个人所得税制改革迈出了关键一步。宪法和法律委员会经同国务院有关部门研究,建议对上述问题的有关规定不作修改;同时,建议国务院方面结合征管及配套条件的完善,进一步深化相关改革,逐步扩大综合征税范围,完善费用扣除,优化税率结构,并根据改革进程对上述问题予以统筹考虑,抓紧总结改革实践经验,积极回应广大人民群众的关切,及时提出对相关制度进行修改完善的建议。

此外,还对草案作了一些文字修改。

宪法和法律委员会已按照上述意见提出了全国人民代表大会常务委员会关于修改《中华人民共和国个人所得税法》的决定(草案),建议提请本次常委会会议审议通过。

修改决定草案和以上报告是否妥当,请审议。

全国人民代表大会宪法和法律委员会

2018年8月27日


中华人民共和国个人所得税法(2018年修订)英文版

Individual Income Tax Law of the People's Republic of China (Revised in 2018)

Order of the President of the People's Republic of China No.9 August 31, 2018

(Adopted by the 3rd Session of the Fifth National People's Congress on September 10, 1980;
amended for the first time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 4th Session of the Standing Committee of the Eighth National People's Congress on October 31, 1993;
amended for the second time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 11th Session of the Standing Committee of the 9th National People's Congress on August 30, 1999;
amended for the third time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 18th Session of the Standing Committee of the Tenth National People's Congress on October 27, 2005;
amended for the fourth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 28th Session of the Standing Committee of the 10th National People's Congress on June 29, 2007;
amended for the fifth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 31st Session of the Standing Committee of the 10th National People's Congress on December 29, 2007;
amended for the sixth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 31st Session of the Standing Committee of the 10th National People's Congress on June 30, 2011;
Amended for the seventh time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 5th Session of the Standing Committee of the 13th National People's Congress on August 31, 2018.)

Article 1 Any individual who has a domicile within the territory of China or who has no domicile but has stayed within the territory of China for an aggregate of 183 days or longer in a single tax year is considered as a resident individual. A resident individual shall pay individual income tax for any income sourced within and outside the territory of China according to the provisions of this Law.
Any individual who has no domicile and does not stay within the territory of China or who has no domicile but has stayed within the territory of China for less than 183 days in aggregate is considered as a non-resident individual. A non-resident individual shall pay individual income tax for any income sourced within the territory of China according to the provisions of this Law.
A tax year begins on January 1 and ends on December 31 under the Gregorian Calendar.

Article 2 The following individual income shall be subject to individual income tax:
1. Wage and salary income;
2. Labor remuneration;
3. Author's remuneration;
4. Royalties;
5. Business income;
6. Interests, dividends and bonuses;
7. Income derived from leasing of property;
8. Income derived from transfer of property;
9. Occasional income.
For the income set out in Item 1 through Item 4 of the preceding paragraph (hereinafter referred to as the "general income"), the individual income tax shall be calculated on a consolidated basis by the tax year for resident individuals, but on an item-by-item basis by month or by time for non-resident individuals. For the income set out in Item 5 through Article 9, received by taxpayers, the individual income tax shall be calculated respectively in accordance with the provisions of this Law.

Article 3 Individual income tax rates:
1. For general income, progressive tax rates ranging from 3% to 45% shall apply (see the attached tax rate schedule);
2. For business income, progressive tax rates ranging from 5% to 35% shall apply (see the attached tax rate schedule); and
3. For interest, dividends, bonuses, income derived from leasing of property, income derived from transfer of property and occasional income, a proportional tax rate of 20% shall apply.

Article 4 Individual incomes set forth below shall be exempt from individual income tax:
1. Prizes in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions under the State Council and units of the People's Liberation Army at or above the army level, as well as by foreign organizations and international organizations;
2. Interest accruing from treasury bonds and financial bonds issued by the State;
3. Subsidies and allowances distributed according to the unified regulations of the State;
4. Welfare benefits, pensions for the disabled or for the family of the deceased and relief payment;
5. Insurance compensation;
6. Military severance pay, demobilization pay and discharge pay for military personnel;
7. Settling-in allowance, severance pay, basic pensions or retirement payments or payments for veteran cadres, and living allowances and subsidies for retired veteran cadres distributed to cadres and workers according to the unified regulations of the State;
8. Incomes of diplomatic representatives, consular officers and other personnel of foreign embassies and consulates in China, which, pursuant to the provisions of relevant laws, shall be exempt from tax;
9. Incomes which shall be exempt from tax under the international conventions to which the Chinese Government is a member or agreements which the Chinese Government has signed; and
10. Other income exempt from tax as stipulated by the State Council.
Policies concerning the other income exempt from tax as mentioned in Item 10 of the preceding paragraph shall be submitted by the State Council to the Standing Committee of the National People's Congress for record-filing.

Article 5 Value-added tax may be collected at a reduced rate under any of the following circumstances. The degree of tax reduction and the validity period thereof shall be determined by the people's government of a province, autonomous region or municipality directly under the Central Government, and be submitted to the standing committee of the people's congress at the same level for record-filing:
1. Where the income is paid to the disabled, the elderly living alone, and family members of martyrs; or
2. Where the taxpayer suffers huge losses as a result of natural disaster.
The State Council may specify other circumstances for tax reduction and require them to be submitted to the Standing Committee of the National People's Congress for record-filing.

Article 6 Calculation of taxable income:
1. For general income obtained by a resident individual, the taxable income shall be the remainder after deducting the CNY60,000 quota, special deductions, special extra deductions, and other deductions specified according to the law from his or her gross income obtained in a single tax year.
2. For wage and salary income received by non-resident individuals, the taxable income shall be the remainder after deducting the CNY5,000 quota from the gross monthly income; for income derived from labor services, author's remuneration, and royalty income, the taxable income shall be the amount received each time.
3. For business income, the taxable income shall be the remainder after deducting costs, expenses and losses from the gross income obtained in a single tax year.
4. For income derived from leasing of property, the taxable income shall be the remainder after deducting the CNY800 quota, if a single payment does not exceed CNY4,000, and be the remainder after deducting 20 percent for expenses if a single payment exceeds CNY4,000.
5. For income derived from transfer of property, the taxable income shall be the remainder after deducting the original value of the property and reasonable expenses from the proceeds of transfer of property.
6. For interest, dividends, bonuses and occasional income, the taxable income shall be the amount received each time.
For labor remuneration, author's remuneration and royalties, the taxable income shall be the balance of the amount received minus 20% thereof as the cost. For the author's remuneration, the taxable income in essence shall be 70 percent of the said balance.
The part of income donated by an individual for education, poverty alleviation, financial assistance or other public welfare causes, may be deducted from his or her taxable income, to the extent of 30% of the taxable income declared by such taxpayer; where other policies of the State Council provide that donations to public welfare causes may be deducted in full before the calculation of income tax, such policies shall prevail.
Among the special deductions mentioned in the first item under the first paragraph of this article are contributions made for social insurance, including the basic pension insurance, basic medical insurance and unemployment insurance, and housing provident funds paid by resident individuals, to the extent of the quota and standard provided by the State; special extra deductions cover expenses for children's education, continuing education, medical expenses for serious diseases, interest of mortgages or house rents, elderly care expenses, etc.; the specific quota, standard and implementing steps will be determined by the State Council and be submitted to the Standing Committee of the National People's Congress for record-filing.

Article 7 For the foreign-source income received by an individual, the amount of individual income tax he or she has paid outside the territory of China may be offset against his or her taxable income, but the offset amount shall not be higher than the taxable income calculated under the method provided herein on such taxpayer's foreign-source income.

Article 8 Under any of the following circumstances, the tax authority shall have the right to make tax adjustments based on reasonable methods,
1. Business that is not carried out under the arm's length principle between an individual and his or her affiliated party results in the lower amount of the individual's or his or her affiliated party's taxable income, without any justifiable causes;
2. An enterprise established in a country (region) where the actual tax is obviously lower, which is controlled by a resident individual or jointly controlled by a resident individual and a resident enterprise, does not distribute profits that belong to such resident individual or distributes such profits in a smaller amount, without reasonable business needs;
3. An individual makes other arrangements, without justifiable business purposes, to seek unjustified tax benefits.
Where it is required to make additional tax payments due to tax adjustments made by the tax authority in accordance with the provisions of the preceding paragraph, additional tax payments due shall be made, plus the interest thereon.

Article 9 The income earner shall be the taxpayer of individual income tax and the unit or person that effects the income payment shall be the withholding agent.
Where a taxpayer has the Chinese Resident Identity Card number, his or her Chinese Resident Identity Card number shall be the taxpayer identification number; otherwise, the tax authority will allocate him or her a taxpayer identification number. A taxpayer shall provide his or her taxpayer identification number to the withholding agent when it withholds and remits the tax due.

Article 10 Under any of the following circumstances, a taxpayer shall file a tax return in accordance with the law:
1. Where the taxpayer needs to handle the final settlement of tax due on his or her general income;
2. Where the taxpayer receives taxable income, but there is no withholding agent;
3. Where the taxpayer receives taxable income, but the withholding agent does not withhold and remit the tax due;
4. Where the taxpayer receives foreign-sourced income;
5. Where the taxpayer deregisters his or her Chinese nationality as a result of emigration;
6. Where a non-resident receives wage and salary income from two or more sources within the territory of China; or
7. Other circumstances specified by the State Council.
The withholding agent shall, according to the provisions of the state, make the withholding declaration for all taxpayers and in full amount, and provide each taxpayer with information about his or individual income and the amount of withheld tax.

Article 11 The general income received by a resident individual is taxed for individual income tax purposes on a yearly basis; where there is a withholding agent, the agent shall withhold and remit the tax in advance on a monthly or timely basis; where a taxpayer needs to handle the final settlement of individual income tax on his or her general income, he or she shall handle such final settlement between March 1 and June 30 of the year after the year the income is received. Measures for advance tax withholding and remittance will be formulated by the competent tax authority of the State Council.
Where a resident individual provides the withholding agent with information about special extra deductions, the withholding agent shall deduct relevant items from his or her taxable income when it withholds and remits the tax in advance every month, but shall not refuse the deduction.
For wage and salary income, labor remuneration, author's remuneration, and royalties received by a non-resident individual, the withholding agent, if any, shall withhold and remit the tax due on a monthly or timely basis for the non-resident individual, and such individual does not have to handle the final settlement of individual income tax.

Article 12 Business income received by a taxpayer is taxed for individual income tax purposes on a yearly basis, and the taxpayer shall file a tax return for such business income with the tax authority within 15 days after the end of each month or quarter, and make advance tax payments; the taxpayer needs to handle the final settlement of tax by March 31 of the year after the year when such income is received.
The interest, dividends, bonuses, income from lease of property, income from transfer of property, and occasional income received by a taxpayer is taxed for individual income tax purposes on a monthly or timely basis; the withholding agent, if any, shall withhold and remit the tax due on a monthly or timely basis.

Article 13 Where there is no withholding agent for the taxable income received by a taxpayer, he or she shall file a tax return with the tax authority within the first 15 days of the month after the month the income is received, and make the tax payment.
Where the withholding agent does not withhold and remit the tax due on the taxable income received by a taxpayer, the taxpayer shall pay the tax due by June 30 of the year after the year the income is received; where the tax authority notifies him or her to pay the tax due within designated time limits, he or she shall pay the tax due within such time limits.
A resident individual shall file a tax return for income he or she has received from outside the territory of China, between March 1 and June 30 of the year after the year such income is received.
Where a non-resident individual receives wage and salary income from two or more sources in China, he or she shall file a tax return within the first 15 days of the month after the month the income is received.
Where a taxpayer intends to deregister his or her Chinese nationality due to emigration, he or she shall handle the final settlement of tax before the deregistration of his or her Chinese nationality.

Article 14 A withholding agent shall turn all tax it has withheld in advance or on a commission basis each month or each time, over to the State treasury, within the first 15 days of the next month, and file tax returns on the withheld individual income tax with the tax authority.
Where a taxpayer handles the final settlement for tax refund purposes or his or her withholding agent handles the same for him or her, the tax authority shall handle tax refund affairs in accordance with the applicable provisions for state treasury administration, after it has completed the examination.

Article 15 Public security organs, the People's Bank of China, financial regulators, and other related departments shall assist tax authorities in verifying taxpayers' identities and bank accounts. Departments of education, health, medical care security, civil affairs, human resources and social security, housing and urban-rural development, public security, people's banks, financial regulation, etc. shall provide tax authorities with information on special extra deductions of taxpayers, such as children's education, continuing education, medical expenses for serious diseases, mortgage interest, house rents, and elderly care expenses.
Where an individual transfers his or her real property, the tax authority shall verify the payable individual income tax according to the real property registration information and other relevant information, and the real property registry shall verify the tax payment certificate for the individual income tax in connection with the transfer of such real property when it handles the registration for such transfer. Where an individual deals with the alteration registration for the transfer of equities, the registry of market players shall verify the tax payment certificate for the individual income tax in connection with such equity transaction.
Relevant departments shall incorporate the efforts of taxpayers and withholding agents in abiding by this Law into the credit information system, and award joint incentives or impose joint disciplinary actions.

Article 16 All types of income shall be calculated with RMB as the unit. Where the received income is paid in a foreign currency other than RMB, it shall be converted into the RMB amount at the RMB central parity and then be taxed.

Article 17 A service fee equivalent to 2 percent of the amount of tax withheld shall be paid to the withholding agent.

Article 18 The time to start or stop levying individual income tax on interest income from saving deposits, the reduced taxation, and specific measures thereof, will be stipulated by the State Council and be submitted to the Standing Committee of the National People's Congress for record-filing.

Article 19 Where any taxpayers, withholding agents and tax authorities, as well as employees or functionaries thereof, violate the provisions of this Law, their legal liability shall be investigated and pursued in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and applicable laws and regulations.

Article 20 The administration of individual income tax collection shall be subject to this Law and the Law of the People's Republic of China on the Administration of Tax Collection.

Article 21 The State Council shall, pursuant to the provisions of this Law, formulate the regulation for its implementation.

Article 22 This Law shall enter into force on the day of its promulgation.

附件:
Table 1 Individual Income Tax Rates (Applicable to General Income)
Table 2 Individual Income Tax Rates (Applicable to Business Income)

地方规定

 

 

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笔记和案例

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