中华人民共和国个人所得税法

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

（1980年9月10日第五届全国人民代表大会第三次会议通过，根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第一次修正，根据1999年8月30日第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第二次修正，根据2005年10月27日第十届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第三次修正，根据2007年6月29日第十届全国人民代表大会常务委员会第二十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第四次修正，根据2007年12月29日第十届全国人民代表大会常务委员会第三十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第五次修正，根据2011年6月30日第十一届全国人民代表大会常务委员会第二十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第六次修正）

（Adopted at the Third Session of the Fifth National Peopleˈs Congress on September 10, 1980, amended for the first time in accordance with the Decision on Amending the Individual Income Tax Law of the Peopleˈs Republic of China adopted at the 4th Meeting of the Standing Committee of the Eighth National Peopleˈs Congress on October 31, 1993, amended for the second time in accordance with the Decision on Amending the Individual Income Tax Law of the Peopleˈs Republic of China adopted at the 11th Meeting of the Standing Committee of the Ninth National Peopleˈs Congress on August 30, 1999, amended for the third time in accordance with the Decision on Amending the Individual Income Tax Law of the Peopleˈs Republic of China adopted at the 18th Meeting of the Standing Committee of the Tenth National Peopleˈs Congress on October 27, 2005, amended for the fourth time in accordance with the Decision on Amending the Individual Income Tax Law of the Peopleˈs Republic of China adopted at the 28th Meeting of the Standing Committee of the Tenth National Peopleˈs Congress on June 29, 2007, amended for the fifth time in accordance with the Decision on Amending the Individual Income Tax Law of the Peopleˈs Republic of China adopted at the 31st Meeting of the Standing Committee of the Tenth National Peopleˈs Congress on December 29, 2007 and amended for the sixth time in accordance with the Decision on Revising the Individual Income Tax Law of the People's Republic of China adopted at the 21st Meeting of the Standing Committee of the Eleventh National People's Congress on June 30, 2011）