Individual Income Tax Law of the People's Republic of China

Adopted at the Third Session of the Fifth National People's Congress on September 10, 1980 and promulgated by Order No.11 of the Chairman of the Standing Committee of the National People’s Congress on September 10, 1980; revised for the first time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the Fourth Meeting of the Standing Committee of the Eighth National People's Congress on October 31, 1993; and revised for the second time in accordance
with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 11th Meeting of the Standing Committee of the Ninth National People's Congress on August 30, 1999.

• The date of enactment : 1980.09.10.
• The date of enforcement : 2019.01.01.

** Download : Individual Income Tax Law of the People's of Republic of China_Eng(1999-8-30).pdf

** Source : http://www.moj.gov.cn/Department/content/2018-10/29/592_201466.html