Donations are not subject to personal income tax. Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Amended) State Council Order [1994] No. 142 1994-1-28 Article 1 of the State Council in accordance with " These Regulations are formulated in accordance with the provisions of the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the Tax Law). Article 2 The individuals with domicile in China mentioned in Paragraph 1 of Article 1 of the Tax Law refer to individuals who habitually reside in China due to household registration, family, and economic interests. Article 3 The term “residing in China for one full year” mentioned in Article 1, Paragraph 1 of the Tax Law refers to living in China for 365 days in a tax year. If you leave the country temporarily, the number of days will not be deducted. The temporary departure mentioned in the preceding paragraph refers to a departure from the country that does not exceed 30 days at a time or does not exceed 90 days in total multiple times in a tax year. Article 4 The income obtained from within the territory of China mentioned in paragraph 1 and paragraph 2 of Article 1 of the Tax Law refers to the income derived from within the territory of China; the income obtained from outside China refers to the income derived from outside the territory of China. income. Article 5 The following income, regardless of whether the place of payment is within the territory of China, is income from within the territory of China: (1) Income obtained from providing services in China due to employment, employment, performance of contracts, etc.; (2) Leasing property to Income obtained by the lessee from use within China; (3) Income from the transfer of buildings, land use rights and other properties within China or other properties within China; (4) Income from licensing various franchises for use in China Income obtained; (5) Interest, dividends and bonus income obtained from companies, enterprises, other economic organizations or individuals in China. Article 6 For individuals who have no domicile in China but have resided for more than one year and less than five years, their income from sources outside China may only be paid by companies, enterprises and other economic organizations or individuals within China with the approval of the competent tax authorities. Individuals who have lived in China for more than five years must pay personal income tax on all their income from outside China starting from the sixth year. Article 7 For individuals who have no domicile in China, but who have lived in China continuously or cumulatively for no more than 90 days in a tax year, their income derived from China shall be paid by the overseas employer and shall not be paid by the employer’s institution in China. , The part borne by the venue is exempt from personal income tax. Article 8 The scope of various personal incomes mentioned in Article 2 of the Tax Law: (1) Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, and allowances received by individuals as a result of their employment or employment. , subsidies and other income related to office or employment. (2) Income from production and operation of individual industrial and commercial households refers to: 1. Income obtained by individual industrial and commercial households from production and operation in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries. ; 2. Income obtained by individuals who have obtained licenses with the approval of relevant government departments and engaged in running schools, medical care, consulting and other paid service activities; 3. Income obtained by other individuals engaged in individual industrial and commercial production and operations; 4. The above-mentioned individual industrial and commercial households and individuals Various taxable income obtained related to production and operation. (3) Income from contracted operations and leasing operations of enterprises and institutions refers to the income obtained from individual contracted operations, leasing operations, subcontracting, and subletting, including income from wages and salaries obtained by individuals on a monthly or per-time basis. (4) Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, and recording , videos, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services. (5) Income from author remuneration refers to the income an individual obtains from the publication or publication of his works in the form of books, newspapers and periodicals. (6) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights does not include income from royalties. (7) Interest, dividends, and bonus income refer to the interest, dividend, and bonus income obtained from individuals owning debts and equity. (8) Property leasing income refers to the income obtained by individuals from leasing buildings, land use rights, machinery and equipment, vehicles and ships, and other properties. (9) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other properties.
(10) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income. If it is difficult to define the taxable income items for the income obtained by individuals, the tax authorities shall determine the items. Article 9 The measures for collecting personal income tax on stock transfer income shall be separately formulated by the Ministry of Finance and submitted to the State Council for approval and implementation. Article 10 Taxable income obtained by individuals includes cash, physical objects and negotiable securities. If the income is in kind, the taxable income shall be calculated based on the price indicated on the voucher obtained; if there is no voucher in kind or the price indicated on the voucher is obviously low, the tax authority shall determine the taxable income with reference to the local market price. Taxable income. If the income is from marketable securities, the taxable income shall be determined by the competent tax authorities based on the par value and market price. Article 11 The one-time income from remuneration for labor services mentioned in Item 4 of Article 3 of the Tax Law is abnormally high refers to an individual’s one-time remuneration for labor services whose taxable income exceeds 20,000 yuan. For the portion of the taxable income in the preceding paragraph that exceeds RMB 20,000 to RMB 50,000, an additional 50% of the tax payable will be added after calculating the tax payable in accordance with the provisions of the tax law; for the portion exceeding RMB 50,000, an additional 100% will be levied. Article 12 The interest on national bonds mentioned in Paragraph 2 of Article 4 of the Tax Law refers to the interest income obtained by individuals holding bonds issued by the People's Republic of China and the Ministry of Finance of the People's Republic of China; the interest on financial bonds issued by the state refers to the interest earned on financial bonds issued by the state. It refers to the interest income obtained by individuals holding financial bonds issued with the approval of the State Council. Article 13 The subsidies and allowances issued in accordance with unified national regulations as mentioned in Article 4, Paragraph 3 of the Tax Law, refer to special government allowances issued in accordance with the provisions of the State Council and subsidies and allowances exempted from personal income tax as stipulated by the State Council. Article 14 The welfare fees mentioned in Item 4 of Article 4 of the Tax Law refer to the living allowances paid to individuals from welfare fees or trade union funds set aside by enterprises, institutions, state agencies, and social groups in accordance with relevant national regulations. ; The so-called relief fund refers to the living hardship subsidy paid to individuals by the state civil affairs department. Article 15 The income of diplomatic representatives, consular officials and other personnel of various countries’ embassies and consulates in China that should be exempted from tax in accordance with the laws of our country as mentioned in Article 4, Item 8 of the Tax Law refers to the income in accordance with the "People's Republic of China and the People's Republic of China" Income that is tax-free under the Regulations of the People’s Republic of China on Diplomatic Privileges and Immunities and the Regulations of the People’s Republic of China on Consular Privileges and Immunities. Article 16 For the reduction of personal income tax mentioned in Article 5 of the Tax Law, the extent and duration of the reduction shall be stipulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government. Article 17 The costs and expenses mentioned in Item 2 of Article 6, Paragraph 1 of the Tax Law refer to the various direct expenditures and indirect expenses that are included in the cost of the taxpayer’s production and operation, as well as sales expenses, management Expenses and financial expenses; the losses referred to refer to various non-operating expenses incurred by the taxpayer in the production and operation process. If a taxpayer engaged in production or business fails to provide complete and accurate tax information and cannot correctly calculate the taxable income, the competent tax authority shall determine the taxable income. Article 18 The total income of each tax year referred to in Item 3 of Article 6, Paragraph 1 of the Tax Law refers to the operating profits and wages and salaries received by the taxpayer in accordance with the provisions of the contract operation or lease operation contract. ; The “deduction of necessary expenses” refers to a monthly deduction of 800 yuan. Article 19 The original value of property mentioned in Item 5 of Article 6, Paragraph 1 of the Tax Law refers to: (1) securities, which are the purchase price and the relevant fees paid in accordance with regulations at the time of purchase; (2) buildings Property, including the construction fee or purchase price and other related expenses; (3) Land use rights, including the amount paid to obtain the land use rights, the cost of developing the land and other related expenses; (4) Machinery and equipment, vehicles and vessels, including the purchase price Purchase price, transportation fees, installation fees and other related expenses; (5) Other property shall be determined by referring to the above method. If the taxpayer fails to provide a complete and accurate certificate of the original value of the property and cannot correctly calculate the original value of the property, the competent tax authority shall determine the original value of the property. Article 20 The reasonable expenses mentioned in Item 5 of Article 6, Paragraph 1 of the Tax Law refer to the relevant expenses paid in accordance with regulations when selling property. Article 21 The “each income” mentioned in Item 4 and Item 6 of Article 6, Paragraph 1 of the Tax Law refers to: (1) Income from labor remuneration, if it is a one-time income, the income shall be regarded as one time; For continuous income from the same project, the income obtained within one month is regarded as one time. (2) Income from author remuneration shall be calculated as the income from each publication or publication. (3) Income from royalties shall be the income obtained from one licensed use of a franchise.
(4) Income from property leasing shall be regarded as income obtained within one month. (5) Income from interest, dividends, and bonuses shall be regarded as income obtained when interest, dividends, and bonuses are paid. (6) Incidental income shall be counted as one time each time the income is obtained. Article 22 For income from property transfer, tax shall be calculated based on the balance of the income from a single transfer of property minus the original value of the property and reasonable expenses. Article 23 If two or more individuals obtain income from the same item at the same time, the income obtained by each individual shall be taxed separately in accordance with the provisions of the tax law after deducting expenses. Article 24 The donation of income by individuals to education and other public welfare undertakings mentioned in paragraph 2 of Article 6 of the Tax Law refers to the donation of income by individuals to education and other social welfare undertakings through social groups and state agencies in China. Causes and donations to areas hit by severe natural disasters and poverty-stricken areas. Donations that do not exceed 30% of the taxable income declared by the taxpayer can be deducted from the taxable income. Article 25 The income from wages and salaries obtained outside China as mentioned in paragraph 3 of Article 6 of the Tax Law refers to the income from wages and salaries obtained from holding a position or being employed outside China. Article 26 The additional deductions mentioned in paragraph 3 of Article 6 of the Tax Law refer to the deduction of the amount specified in Article 28 of these Regulations on the basis of the monthly deduction of 800 yuan. Article 27 The scope of application of additional deductions mentioned in Paragraph 3 of Article 6 of the Tax Law refers to: (1) foreign personnel working in foreign-invested enterprises and foreign enterprises in China; (2) applicants for employment in Foreign experts working in enterprises, institutions, social groups, and state agencies within China; (3) Individuals who have residence in China and work or are employed outside China to receive wages and salaries; (4) Individuals determined by the Ministry of Finance other personnel. Article 28 The standard for additional deductions mentioned in paragraph 3 of Article 6 of the Tax Law is 3,200 yuan. Article 29 Overseas Chinese and compatriots from Hong Kong, Macao and Taiwan shall refer to the provisions of Articles 26, 27 and 28 of these Regulations. Article 30 For individuals who have a domicile in China, or who have no domicile but have lived in the country for one year, the tax payable shall be calculated separately on the income obtained from within China and from outside the country. Article 31 The amount of personal income tax paid overseas as mentioned in Article 7 of the Tax Law refers to the amount of tax that a taxpayer should pay and has actually paid on income obtained from outside China in accordance with the laws of the country or region where the income originates. . Article 32 The amount of tax payable calculated in accordance with the provisions of the tax law as mentioned in Article 7 of the Tax Law refers to the income obtained by the taxpayer from outside China. Different countries or regions and different taxable items are distinguished. The amount of tax payable is calculated in accordance with the provisions of the tax law. In addition to the tax payable calculated by the standard and applicable tax rates; the sum of the tax payable for different taxable items in the same country or region shall be the deduction limit for that country or region. If the amount of personal income tax actually paid by a taxpayer in a country or region outside China is lower than the deduction limit of that country or region calculated in accordance with the provisions of the preceding paragraph, the taxpayer shall pay the difference in tax in China; if the amount exceeds the deduction limit of that country or region, If the deduction limit is exceeded, the excess amount shall not be deducted from the tax payable in the current tax year, but it can be made up for deduction from the balance of the deduction limit of the country or region in subsequent tax years. The maximum period of deduction shall not exceed five years. Article 33 When a taxpayer applies for deduction of personal income tax paid overseas in accordance with the provisions of Article 7 of the Tax Law, he shall provide the original tax payment certificate issued by the overseas tax authority. Article 34 When a withholding agent pays taxable amounts to individuals, the tax shall be withheld in accordance with the provisions of the tax law, paid to the treasury on time, and shall be recorded in a special record for future reference. The payment mentioned in the preceding paragraph includes cash payment, remittance payment, transfer payment and payment in the form of securities, in kind and other forms. Article 35 Taxpayers who declare their own taxes shall declare and pay taxes to the local competent tax authority where they obtained their income. If the income is obtained from outside China, or the income is obtained from two or more places within China, the taxpayer may choose one place to declare tax. If the taxpayer changes the place where tax is declared, it must be approved by the original competent tax authority. Article 36 For self-declared taxpayers, when declaring taxes, the taxes that have been withheld in China shall be deducted from the amount of tax payable in accordance with regulations. Article 37 If a taxpayer has two or more incomes listed in Article 2 of the Tax Law, tax shall be calculated separately for each item. If the income obtained under Item 1, Item 2, or Item 3 of Article 2 of the Tax Law is obtained in two or more places within the territory of China, the income from the same item shall be calculated and taxed together.
Article 38 The specific industries mentioned in Paragraph 2 of Article 9 of the Tax Law refer to the mining industry, ocean transportation industry, ocean fishing industry and other industries determined by the Ministry of Finance. Article 39 The tax calculation method of annual calculation and monthly prepayment mentioned in Paragraph 2 of Article 9 of the Tax Law refers to the wages and salaries of employees in specific industries listed in Article 38 of these Regulations. The tax shall be paid in advance on a monthly basis. Within 30 days from the end of the year, the wages and salary income for the whole year shall be totaled and then averaged over 12 months to calculate the actual tax payable. Any excess shall be refunded and any excess shall be compensated. Article 40 The tax payer shall pay the tax payable to the state treasury within 30 days after the end of the year as mentioned in Paragraph 4 of Article 9 of the Tax Law refers to the tax obligation to obtain income from contracting and leasing operations in one lump sum at the end of the year. Persons shall pay the tax payable to the state treasury within 30 days from the date of receipt of income. Article 41 According to the provisions of Article 10 of the Tax Law, if the income is in foreign currency, the taxable income shall be calculated in RMB according to the foreign exchange rate announced by the People's Bank of China on the last day of the month before the tax payment certificate is issued. According to the provisions of the tax law, if the final settlement is made after the end of the year, the foreign currency income for which taxes have been paid in advance on a monthly or per-time basis will not be re-converted; the part of the income that should be paid back tax will be calculated according to the previous tax year. The foreign exchange rate announced by the People's Bank of China on the last day is converted into RMB to calculate the taxable income. Article 42 When the tax authorities pay handling fees to the withholding agent in accordance with the provisions of Article 11 of the Tax Law, they shall fill out a monthly income refund form and issue it to the withholding agent. The withholding agent shall go to the designated bank with the income return letter to handle the withdrawal procedures. Article 43 The formats of personal income tax returns, personal income tax withholding reports and personal income tax payment vouchers shall be uniformly formulated by the State Administration of Taxation. Article 44 The tax year mentioned in the Tax Law and these Regulations begins on January 1 and ends on December 31 of the Gregorian calendar. Article 45 Starting from the tax year 1994, personal income tax will be calculated and levied in accordance with the provisions of the Tax Law and these Regulations. Article 46 These Regulations shall be interpreted by the Ministry of Finance in conjunction with the State Administration of Taxation. Article 47 These Regulations shall come into effect on the date of promulgation. The "Interim Provisions of the State Council of the People's Republic of China on Reducing Personal Income Tax on the Wages and Salaries of Foreign Personnel Working in China" promulgated by the State Council on August 8, 1987 was abolished at the same time.