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27 October 2005
The 3rd amendment
to Individual Income Tax Regulation (IIT) has been passed on 27
October 2005. As per the amendment, the IIT personal allowance
has been increased from RMB800 to RMB1,600. The new standard will
be adopted from 01 January 2006.
On 27 October 2005,
the 10th National People's Congress (NPC) has majority passed
the above amendment during the 18th Conference. The amendment
features 2 main changes as below:
Amend Article 6, Provision
1, and Item 1 as: "assessable income is the balancing amount
after deducting RMB1,600 from the monthly wages and salaries income."
Made correspondence
amendment to appendix of "IIT Rate". This represents
the tax starting point will be increased from RMB800 to RMB1,600.
個人所得稅費用扣除額提高
2005年10月27日
個人所得稅法第三次修訂案於2005年10月27日通過，工薪所得減除費用標準從800元提高到1600元，新扣除標準從2006年1月1日開始實施。
2005年10月27日上午，十屆全國人大常委會第十八次會議高票表決通過關於修改個人所得稅法的決定。此次個人所得稅法，在兩處進行了修改：
其中第六條第一款第一項修改?："工資、薪金所得，以每個月收入額減除費用一千六百元後的餘額，?應納稅所得額。"
同時，對"個人所得稅稅率表一"的附注作相應修改。這意味著個人所得稅的起征點由現行的八百元，正式提高至一千六百元。
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