INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA
(Standing Committee, National People’s Congress: 31 October 1993)
Whole Doc.
Article 1
Individual income tax shall be levied in accordance with the
provisions of this Law by individuals who have domicile in China, or
though without domicile but have resided for one year or more in China on
their income derived from sources within and outside China.
Individuals who are neither domiciled nor resident in China, or who
are not domiciled and reside for less than one year in China, shall pay
|
法律法规目录
地区法律查询
