(On September 10, 1980, the Third Session of the Fifth National People’s Congress passed the "On the Amendment of the "Personal Income Tax Law of the People’s Republic of China" on the basis of the Fourth Session of the Standing Committee of the Eighth National People’s Congress on October 31, 1993. The first amendment was based on the second amendment of the Decision on Amending the "Personal Income Tax Law of the People's Republic of China" at the 11th meeting of the Standing Committee of the Ninth National People's Congress on August 30, 1999. On the 27th, the 18th meeting of the Standing Committee of the Tenth National People's Congress "The Decision on Amending the "Personal Income Tax Law of the People's Republic of China"" was amended for the third time according to the Standing Committee of the Tenth National People's Congress on June 29, 2007. The 28th meeting of the Committee "Decision on Amending the "Personal Income Tax Law of the People's Republic of China"" was amended for the fourth time based on the 31st meeting of the Standing Committee of the Tenth National People's Congress on December 29, 2007. The Fifth Amendment to the "Decision of the Individual Income Tax Law of the People's Republic of China" was based on the "About Amending the "Individual Income Tax Law of the People's Republic of China" at the 21st Meeting of the Standing Committee of the Eleventh National People's Congress on June 30, 2011. The sixth amendment of the Decision is based on the seventh amendment of the Decision on Amending the "Personal Income Tax Law of the People's Republic of China" at the Fifth Session of the Standing Committee of the Thirteenth National People's Congress on August 31, 2018)

Article 1 An individual who has a domicile in China or has no domicile and has accumulatively stayed in China for a total of 183 days within a tax year is a resident individual. Resident individuals' income derived from within and outside China is subject to personal income tax in accordance with the provisions of this Law.

An individual who has no residence and does not live in China, or who has no residence and has lived in China for less than 183 days within a tax year is a non-resident individual. Non-resident individual income from China shall be subject to personal income tax in accordance with the provisions of this Law.

The tax year is from January 1 to December 31 of the Gregorian calendar.

Article 2 The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from labor service remuneration;

(3) Proceeds from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Interest, dividends, and bonus income;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Resident individuals obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), and calculate their personal income tax in accordance with the tax year; Calculate personal income tax. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall separately calculate personal income tax in accordance with the provisions of this Law.

Individual Income Tax Law of the People's Republic of China（Click to view the full version）