个人所得税法实条例(中英对照).docVIP

个人所得税法实施条例-英汉对照 　　第一条 根据《中华人民共和国个人所得税法》（以下简称税法）的规定，制定本条例。 　　Article 1.These Regulations are formulated in accordance with the Individual Income Tax law of the Peoples Republic of China (the Tax Law). 　　第二条 税法第一条第一款所说的中国境内有住所的个人，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。 　　Article 2.For the Purposes of the first paragraph of Article 1 of the Tax Law, the term individuals who have domicile in China shall mean individuals who by reason of their permanent registered address, family or economic interests, habitually reside in the Peoples Republic of China. 　　第三条 税法第一条第一款所说的在境内居住满一年，是指在一个纳税年度中国境内居住365日。