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国务院关于修改《中华人民共和国个人所得税法实施条例》的决定
 

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国务院关于修改《中华人民共和国个人所得税法实施条例》的决定

国务院关于修改《中华人民共和国个人所得税法实施条例》的决定

国务院

中华人民共和国国务院令
第600号

  现公布《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》,自2011年9月1日起施行。
                         总 理  温家宝
                        二○一一年七月十九日


                         国务院关于修改《中华人民共和国个人所得税法实施条例》的决定

  国务院决定对《中华人民共和国个人所得税法实施条例》作如下修改:
  一、第十八条修改为:“税法第六条第一款第三项所说的每一纳税年度的收入总额,是指纳税义务人按照承包经营、承租经营合同规定分得的经营利润和工资、薪金性质的所得;所说的减除必要费用,是指按月减除3500元。”
  二、第二十七条修改为:“税法第六条第三款所说的附加减除费用,是指每月在减除3500元费用的基础上,再减除本条例第二十九条规定数额的费用。”
  三、第二十九条修改为:“税法第六条第三款所说的附加减除费用标准为1300元。”
  本决定自2011年9月1日起施行。
  《中华人民共和国个人所得税法实施条例》根据本决定作相应的修改,重新公布。

Decision of the State Council on Amending the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China

The State Council of the People’s Republic of China

Decision of the State Council on Amending the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China

Order of the State Council 【No.600】

The Decision of the State Council on Amending the Regulation on the Implementation of the Individual Income Tax Law of the People’s Republic of China is hereby promulgated and shall come into force as of September 1, 2011

Premier Wen Jiabao

July 19, 2011

Decision of the State Council on Amending the Regulation on the Implementation of the Individual Income Tax Law of the People’s Republic of China

The State Council hereby decides to make the following amendments to the Regulation on the Implementation of the Individual Income Tax Law of the People’s Republic of China:

1.      Article 18 shall be amended as: “The ‘total amount of incomes in a tax year’ as mentioned in Item 3, Paragraph 1, Article 6 of the Individual Income Tax Law refers to the incomes from profits, wages and salaries obtained by taxpayers according to the agreements on contracted operation or leasehold management; and the ‘deduction of necessary expenses’ refers to the monthly deduction of RMB3,500”.

2.      Article 27 shall be amended as: “The ‘deduction of additional expenses’ as mentioned in Paragraph 3 of Article 6 of the Individual Income Tax Law refers to the deduction of the expenses stipulated by Article 29 of these Regulations on the basis of the monthly deduction of RMB 3,500.”

3.      Article 29 shall be amended as “The standard rate of the ‘deduction of additional expenses’ as mentioned in Paragraph 3 of Article 6 of the Individual Income Tax Law shall be RMB 1300.”

This Decision shall come into force as of September 1, 2011.

The Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China shall be re-promulgated after it is revised according to this Decision.