Individual Income Tax Law of the Peoples Republic of China中华人民共和国个人所得税.docVIP

Individual Income Tax Law of the Peoples Republic of China 1994.01.01 STANDING COMMITTEE OF THE NATIONAL PEOPLES CONGRESS INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA　(Adopted　at the Third Session of the Fifth National Peoples Congresson　September　10,　1980,　revised　according　to　the　Decision on theAmendment　of　 the　Individual Income Tax Law of the Peoples　Republicof　 China　taken　at　the fourth meeting of the Standing Committee　ofthe　 Eighth　National　 Peoples　Congress　on　October　31, 1993 to beeffective　on　the January 1, 1994)　Article　　1.　Individuals　who reside in the territ