Detailed Rules for the Implementation of the Individual Income Tax Law of the People’s Republic of China (Revised in 2008)


(Promulgated according to the order No.142 of the State Council of the P.R.C. on January 28, 1994 and amended in accordance with the Decision of the State Council on Amending the Regulation on the Implementation of the Individual Income Tax Law of the People’s Republic of China on December 19, 2005 and amended again in accordance with the Decision of the State Council on Amending the Regulation on the Implementation of the Individual Income Tax Law of the People’s Republic of China on February 18,2008 )

中华人民共和国个人所得税法实施条例
（1994年1月28日中华人民共和国国务院令第142号发布　根据2005年12月19日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第一次修订　根据2008年2月18日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第二次修订）

Article 1 The rules are formulated in accordance with the Individual Income Tax Law of the People’s Republic of China (hereinafter referred to as the "Tax Law").

　　第一条　根据《 》同时废止。

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