(Adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007, and amended in accordance with the Decision of the Standing Committee of the National People's Congress on Amending the Corporate Income Tax Law of the People's Republic of China (2017) as adopted at the 26th session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on February 24, 2017)Corporate Income Tax Law of the People’s Republic of China

Contents

Chapter I General Provisions

Chapter II Taxable Amount of Income

Chapter III Amount of Payable Taxes

Chapter IV Preferential Tax Treatments

Chapter V Withholding by Sources

Chapter VI Special Adjustments to Tax Payments

Chapter VII Administration of Tax Collection

Chapter VIII Supplementary Provisions

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(Adopted by the Third Session of the Fifth National People's Congress on September 10, 1980, amended for the first time in accordance with the Decision of the Fourth Session of the Standing Committee of the Eighth National People's Congress Concerning Amendment to the Individual Income Tax Law of the People's Republic of China on October 31, 1993; and amended for the second time in accordance with the Decision of the 11th Session of the Standing Committee of the Ninth National People's Congress Concerning Amendment to the Individual Income Tax Law of the People's Republic of China on August 30, 1999; amended for the third time in accordance with the Decision of the 18th Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on October 27, 2005; amended for the fourth time in accordance with the Decision of the 28th Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on June 29, 2007; amended for the fifth time in accordance with the Decision of the 31st Session of the Standing Committee of the Tenth National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on December 29, 2007; amended for the sixth time in accordance with the Decision of the 21st Session of the Standing Committee of the Eleventh National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China on June 30, 2011; and amended for the seventh time in accordance with the Decision of the 5the Standing Committee of the Thirteenth National People's Congress to Amend the Individual Income Tax Law of the People's Republic of China on August 31, 2018)

Article 1A resident individual is an individual who is domiciled in China or who is not domiciled in China but has stayed in the aggregate for 183 days or more of a tax year in China. A resident individual shall, in accordance with the provisions of this Law, pay individual income tax on his or her income obtained inside and outside China....

(Promulgated on 13 December 1993 via State Council Order No. 134, amended on 5 November 2008 by the 34th Executive Session of the State Council, first Revision on 6 February 2016 pursuant to the Decision of the State Council on Revision of Some Administrative Regulations, second Revision on 19 November 2017 pursuant to the Decision of the State Council on Abolition of the "Provisional Regulations of the People's Republic of China on Business Tax" and Revision of the "Provisional Regulations of the People's Republic of China on Value-added Tax")

Article 1Organizations and individuals engaging in sale of goods or processing, repair and assembly services (hereinafter referred to as "labor services"), sale of services, intangible assets, immovables and importation of goods in the People's Republic of China shall be taxpayers of VAT, and shall pay VAT pursuant to these Regulations.

Article 2VAT tax rate:

(I)  The tax rate for taxpayers engaging in sale of goods, services, lease of tangible movables or importation of goods shall be 17%, unless otherwise stipulated in item (2), item (4) and item (5) of this Article.

(II) The tax rate for taxpayers engaging in sale of transportation, postal, basic telecommunications, construction, lease of immovables, sale of immovable, transfer of land use rights, sale or importation of the following goods shall be 11%:...