法律文本

中華人民共和國個人所得稅法（2018修正）

Individual Income Tax Law of the People’s Republic of China (2018 Revision)

（1980年9月10日第五屆全國人民代表大會第三次會議通過 根據1993年10月31日第八屆全國人民代表大會常務委員會第四次會議《關於修改〈中華人民共和國個人所得稅法〉的決定》第一次修正 根據1999年8月30日第九屆全國人民代表大會常務委員會第十一次會議《關於修改〈中華人民共和國個人所得稅法〉的決定》第二次修正 根據2005年10月27日第十屆全國人民代表大會常務委員會第十八次會議《關於修改〈中華人民共和國個人所得稅法〉的決定》第三次修正 根據2007年6月29日第十屆全國人民代表大會常務委員會第二十八次會議《關於修改〈中華人民共和國個人所得稅法〉的決定》第四次修正 根據2007年12月29日第十屆全國人民代表大會常務委員會第三十一次會議《關於修改〈中華人民共和國個人所得稅法〉的決定》第五次修正 根據2011年6月30日第十一屆全國人民代表大會常務委員會第二十一次會議《關於修改〈中華人民共和國個人所得稅法〉的決定》第六次修正 根據2018年8月31日第十三屆全國人民代表大會常務委員會第五次會議《關於修改〈中華人民共和國個人所得稅法〉的決定》第七次修正）

(Adopted at the Third Session of the Fifth National People 's Congress on September 10, 1980; amended 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 4th Meeting of the Standing Committee of the Eighth National People's Congress on October 31, 1993; amended 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; amended for the third time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 18th Meeting of the Standing Committee of the Tenth National People's Congress on October 27, 2005; amended for the fourth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 28th Meeting of the Standing Committee of the Tenth National People's Congress on June 29, 2007; amended for the fifth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China adopted at the 31st Meeting of the Standing Committee of the Tenth National People's Congress on December 29, 2007; amended for the sixth time in accordance with the Decision on Amending the Individual Income Tax Law of the People's Republic of China

第一條   在中國境內有住所，或者無住所而一個納稅年度內在中國境內居住累計滿一百八十三天的個人，為居民個人。居民個人從中國境內和境外取得的所得，依照本法規定繳納個人所得稅。

Article 1 Individuals who have a domicile in China, or individuals who do not have a domicile in China but have resided in China for 183 days or more cumulatively within a tax year, shall be deemed as resident individuals. Individual income derived by resident individuals from China and overseas shall be subject to individual income tax pursuant to the provisions of this Law.

在中國境內無住所又不居住，或者無住所而一個納稅年度內在中國境內居住累計不滿一百八十三天的個人，為非居民個人。非居民個人從中國境內取得的所得，依照本法規定繳納個人所得稅。

Individuals who do not have a domicile in China and have not resided in China, or individuals who do not have a domicile in China but have resided in China for less than 183 days cumulatively within a tax year, shall be deemed as non- resident individuals. Income derived by non- resident individuals from China shall be subject to individual income tax pursuant to the provisions of this Law.

納稅年度，自公曆一月一日起至十二月三十一日止。

A tax year, commencing on 1 January and ending on 31 December of a calendar year.

第二條   下列各項個人所得，應當繳納個人所得稅：

Article 2 The following categories of individual income shall be subject to individual income tax:

（一）工資、薪金所得；

1. income from wages and salaries;

（二）勞務報酬所得；

2. income from remuneration for personal service;

（三）稿酬所得；

(III) income from author's remuneration;

（四）特許權使用費所得；

(IV) income from royalties;

（五）經營所得；

(V) business income;

（六）利息、股息、紅利所得；

(VI) income from interest, dividends and bonuses;

（七）財產租賃所得；

(VII) Income from the lease of property;

（八）財產轉讓所得；

(VIII) income from transfer of property;

（九）偶然所得。

(IX) contingent income.

居民個人取得前款第一項至第四項所得（以下稱綜合所得），按納稅年度合並計算個人所得稅；非居民個人取得前款第一項至第四項所得，按月或者按次分項計算個人所得稅。納稅人取得前款第五項至第九項所得，依照本法規定分別計算個人所得稅。

Resident individuals deriving income mentioned in item (1) to item (4) of the preceding paragraph (hereinafter referred to as the "consolidated income") shall consolidate and compute individual income tax based on the tax year; non- Resident individuals deriving income mentioned in item (1) to item (4) of the preceding paragraph shall compute individual income tax on a monthly basis or based on each income item under each category. Taxpayers deriving income mentioned in item (5) to item (9) of the preceding paragraph shall compute individual income tax separately pursuant to the provisions of this Law.

第三條   個人所得稅的稅率：

Article 3 Individual income tax rates:

（一）綜合所得，適用百分之三至百分之四十五的超額累進稅率（稅率表附後）；

(1) For consolidated income, the progressive tax rates ranging from 3% to 45% shall apply (see the attached tax rate schedule);

（二）經營所得，適用百分之五至百分之三十五的超額累進稅率（稅率表附後）；

2. income from business operations at progressive rates ranging from 5% to 35% (see the appended tax rate schedule);

（三）利息、股息、紅利所得，財產租賃所得，財產轉讓所得和偶然所得，適用比例稅率，稅率為百分之二十。

(III) For income from interest, dividends and bonuses, lease of property, transfer of property or incidental income, a flat rate which is 20 percent shall apply.

第四條   下列各項個人所得，免征個人所得稅：

Article 4 The following categories of individual income shall be exempted from individual income tax:

（一）省級人民政府、國務院部委和中國人民解放軍軍以上單位，以及外國組織、國際組織頒發的科學、教育、技術、文化、衛生、體育、環境保護等方面的獎金；

1. awards for achievements in such fields as science, education, technology, culture, public health, sports and environmental protection granted by people's governments at or above the provincial level, ministries and commissions under the State Council, units of the Chinese People's Liberation Army at or above the corps level or by foreign or international organizations;

（二）國債和國家發行的金融債券利息；

(II) interest on national debts and financial debentures issued by the State;

（三）按照國家統一規定發給的補貼、津貼；

(III) subsidies and allowances received under the state uniform provisions;

（四）福利費、撫恤金、救濟金；

(IV) welfare benefits, pensions for the family of the deceased and relief payments;

（五）保險賠款；

(V) Insurance compensation;

（六）軍人的轉業費、複員費、退役金；

(VI) military severance pay, demobilization pay, and retirement pay received by members of the armed forces;

（七）按照國家統一規定發給幹部、職工的安家費、退職費、基本養老金或者退休費、離休費、離休生活補助費；

(VII) settling-in allowances, severance pay, basic pension or retirement allowances, retirement allowances, and living allowances and subsidies for retired veteran cadres distributed to cadres and workers according to the uniform regulations of the State;

（八）依照有關法律規定應予免稅的各國駐華使館、領事館的外交代表、領事官員和其他人員的所得；

(VIII) income derived by the diplomatic agents and consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China;

（九）中國政府參加的國際公約、簽訂的協議中規定免稅的所得；

(IX) incomes which shall be exempt from tax under the international conventions to which the Chinese Government is a member or agreements which the Chinese Government has signed; and

（十）國務院規定的其他免稅所得。

10. other tax-exempted incomes as prescribed by the State Council.

前款第十項免稅規定，由國務院報全國人民代表大會常務委員會備案。

The tax exemption provisions of item (10) of the preceding paragraph shall be filed by the State Council with the Standing Committee of National People's Congress for record.

第五條   有下列情形之一的，可以減征個人所得稅，具體幅度和期限，由省、自治區、直轄市人民政府規定，並報同級人民代表大會常務委員會備案：

Article 5 Individual income tax may be reduced in any of the following circumstances; the specific range and duration shall be stipulated by the People's Government of the province, autonomous region and centrally-administered municipality, and filed with the Standing Committee of People's Congress at counterpart level:

（一）殘疾、孤老人員和烈屬的所得；

1. Income of the disabled, the aged without families, or family members of martyrs;

（二）因自然災害遭受重大損失的。

(II) suffering great losses from natural disasters.

國務院可以規定其他減稅情形，報全國人民代表大會常務委員會備案。

The State Council may stipulate other circumstances for tax reduction, and file record with the Standing Committee of National People's Congress.

第六條   應納稅所得額的計算：

Article 6 The amount of taxable income shall be computed as follows:

（一）居民個人的綜合所得，以每一納稅年度的收入額減除費用六萬元以及專項扣除、專項附加扣除和依法確定的其他扣除後的餘額，為應納稅所得額。

(1) The taxable income amount of consolidated income of a resident individual shall be the balance after deduction of RMB60,000, as well as special deductions, special additional deductions and other deductions determined pursuant to the law, from the income amount of each tax year.

（二）非居民個人的工資、薪金所得，以每月收入額減除費用五千元後的餘額為應納稅所得額；勞務報酬所得、稿酬所得、特許權使用費所得，以每次收入額為應納稅所得額。

(II) The taxable income amount for income from wages and salaries of a non- resident individual shall be the balance after deduction of RMB5,000 from the monthly income; the taxable income amount for income from remuneration for personal services, income from author's remuneration, income from royalties and income from lease of property shall be the amount of each income item.

（三）經營所得，以每一納稅年度的收入總額減除成本、費用以及損失後的餘額，為應納稅所得額。

(III) For income from business operation, the amount of taxable income shall be the part remaining after deduction of the costs, expenses and losses from the gross income in a tax year;

（四）財產租賃所得，每次收入不超過四千元的，減除費用八百元；四千元以上的，減除百分之二十的費用，其餘額為應納稅所得額。

(IV) For income from the lease of property, the amount of taxable income shall be the part remaining after deduction of 800 yuan for expenses from the amount received in a single payment not exceeding 4,000 yuan; or after deduction of 20 percent from the amount for a single payment of 4,000 yuan or more;

（五）財產轉讓所得，以轉讓財產的收入額減除財產原值和合理費用後的餘額，為應納稅所得額。

(V) For incomes from transfer of property, the income amount taxable shall be the remainder after deducting the original value of the property and reasonable expenses from proceeds of the transfer of property.

（六）利息、股息、紅利所得和偶然所得，以每次收入額為應納稅所得額。

(VI) For interest, dividends, bonuses and contingent income, the amount of taxable income shall be the full amount received in each payment.

勞務報酬所得、稿酬所得、特許權使用費所得以收入減除百分之二十的費用後的餘額為收入額。稿酬所得的收入額減按百分之七十計算。

The income amount of remuneration for personal services, author's remuneration and royalties shall be the balance after deduction of 20% of expenses from the income. The income amount of author's remuneration shall be reduced and computed at 70%.

個人將其所得對教育、扶貧、濟困等公益慈善事業進行捐贈，捐贈額未超過納稅人申報的應納稅所得額百分之三十的部分，可以從其應納稅所得額中扣除；國務院規定對公益慈善事業捐贈實行全額稅前扣除的，從其規定。

Where an individual donates his/her income to education, poverty alleviation and other public welfare and charitable undertakings, the portion of donation which does not exceed 30% of his/her declared taxable income amount may be deducted from his/her taxable income amount; where the State Council stipulates that the full amount of donation to public welfare and charitable undertakings are tax deductible, such provisions shall prevail.

本條第一款第一項規定的專項扣除，包括居民個人按照國家規定的範圍和標準繳納的基本養老保險、基本醫療保險、失業保險等社會保險費和住房公積金等；專項附加扣除，包括子女教育、繼續教育、大病醫療、住房貸款利息或者住房租金、贍養老人等支出，具體範圍、標準和實施步驟由國務院確定，並報全國人民代表大會常務委員會備案。

Special deductions stipulated in item (1) of the first paragraph of this Article shall include basic pension insurance, basic medical insurance, unemployment insurance and other social security premiums, as well as housing provident fund etc, contributed by resident individuals in accordance with the scope and standards stipulated by the State; special additional deductions shall include expenses towards children education, continuing education, major illness medical treatment, housing loan interest or housing rent, support for elderly etc, the detailed scope, standards and implementation steps of which shall be determined by the State Council, and filed with the Standing Committee of National People's Congress for record.

第七條   居民個人從中國境外取得的所得，可以從其應納稅額中抵免已在境外繳納的個人所得稅稅額，但抵免額不得超過該納稅人境外所得依照本法規定計算的應納稅額。

Article 7 For income of a resident individual derived from outside China, the individual income tax paid overseas may be deducted from his/her taxable amount; however, the deductible amount shall not exceed the tax payable amount computed pursuant to the provisions of this Law for the said taxpayer's overseas income.

第八條   有下列情形之一的，稅務機關有權按照合理方法進行納稅調整：

Article 8 Under any of the following circumstances, the tax authorities shall have the right to make tax adjustment based on a reasonable method:

（一）個人與其關聯方之間的業務往來不符合獨立交易原則而減少本人或者其關聯方應納稅額，且無正當理由；

1. The individual's business dealings with its related parties do not comply with the arm's length principle, resulting in the reduction of tax payable by the individual or its related parties, and there is no justified reason;

（二）居民個人控制的，或者居民個人和居民企業共同控制的設立在實際稅負明顯偏低的國家（地區）的企業，無合理經營需要，對應當歸屬於居民個人的利潤不作分配或者減少分配；

(II) an enterprise controlled by a resident individual, or an enterprise established in a country (region) with obviously low tax burden and jointly controlled by a resident individual and a resident enterprise does not distribute or reduces distribution of profits which is attributable to the resident individual, when there are no reasonable business needs; and

（三）個人實施其他不具有合理商業目的的安排而獲取不當稅收利益。

(III) Where the individual obtains improper tax benefits by implementing other arrangements without reasonable business purpose.

稅務機關依照前款規定作出納稅調整，需要補征稅款的，應當補征稅款，並依法加收利息。

Where the tax authorities need to levy additional tax after making adjustments to tax in accordance with the provisions of the preceding paragraph, the additional tax and the interest thereon shall be collected in accordance with the law.

第九條   個人所得稅以所得人為納稅人，以支付所得的單位或者個人為扣繳義務人。

Article 9 Taxpayers for individual income tax shall be the income earners, and withholding agents shall be the organisations or individuals which pay income.

納稅人有中國公民身份號碼的，以中國公民身份號碼為納稅人識別號；納稅人沒有中國公民身份號碼的，由稅務機關賦予其納稅人識別號。扣繳義務人扣繳稅款時，納稅人應當向扣繳義務人提供納稅人識別號。

Where a taxpayer has a Chinese citizen identity number, the Chinese citizen identity number shall be his/her taxpayer identity number; where a taxpayer does not have a Chinese citizen identity number, the tax authorities shall issue a taxpayer identity number. When a withholding agent withholds tax, the taxpayer shall provide its taxpayer identification number to the withholding agent.

第十條   有下列情形之一的，納稅人應當依法辦理納稅申報：

Article 10 Under any of the following circumstances, the taxpayer shall make tax declaration pursuant to the law:

（一）取得綜合所得需要辦理匯算清繳；

1. the taxpayer obtains comprehensive income, which needs to be subject to final settlement;

（二）取得應稅所得沒有扣繳義務人；

2. there is no withholding agent for taxable income; and

（三）取得應稅所得，扣繳義務人未扣繳稅款；

3. the taxpayer obtains taxable income but the withholding agent does not withhold tax; or

（四）取得境外所得；

(IV) He obtains incomes from abroad;

（五）因移居境外注銷中國戶籍；

(V) Cancellation of Chinese household registration due to emigration;

（六）非居民個人在中國境內從兩處以上取得工資、薪金所得；

(VI) A non- resident individual obtains wage and salary income from two or more sources within the territory of China;

（七）國務院規定的其他情形。

(VII) any other circumstances stipulated by the State Council.

扣繳義務人應當按照國家規定辦理全員全額扣繳申報，並向納稅人提供其個人所得和已扣繳稅款等信息。

Withholding agents shall declare and withhold full amount for all staff in accordance with the provisions of the State, and provide taxpayers with their individual income and tax withheld information.

第十一條   居民個人取得綜合所得，按年計算個人所得稅；有扣繳義務人的，由扣繳義務人按月或者按次預扣預繳稅款；需要辦理匯算清繳的，應當在取得所得的次年三月一日至六月三十日內辦理匯算清繳。預扣預繳辦法由國務院稅務主管部門制定。

Article 11 Resident individuals deriving consolidated income shall compute individual income tax on a yearly basis; where there is a withholding agent, the withholding agent shall withhold and prepay tax on a monthly basis or based on each income item; where there is a need for final settlement and payment, the taxpayer shall do so during the period from 1 March to 30 June of the following year after obtaining the income. The withholding and prepayment method shall be formulated by the tax department of the State Council.

居民個人向扣繳義務人提供專項附加扣除信息的，扣繳義務人按月預扣預繳稅款時應當按照規定予以扣除，不得拒絕。

Where a resident individual has provided information on special additional deduction to the withholding agent, the withholding agent shall make deduction pursuant to the provisions when withholding and prepaying tax on a monthly basis, and shall not refuse.

非居民個人取得工資、薪金所得，勞務報酬所得，稿酬所得和特許權使用費所得，有扣繳義務人的，由扣繳義務人按月或者按次代扣代繳稅款，不辦理匯算清繳。

Tax payable on income from wages and salaries, income from remuneration for personal services, income from author's remuneration, and income from royalties, which are derived by a non- resident individual, shall be withheld and prepaid by the withholding agent, if any, on a monthly basis or based on each income item, and is not subject to final settlement and payment.

第十二條   納稅人取得經營所得，按年計算個人所得稅，由納稅人在月度或者季度終了後十五日內向稅務機關報送納稅申報表，並預繳稅款；在取得所得的次年三月三十一日前辦理匯算清繳。

Article 12 Taxpayers deriving income from business operation shall compute individual income tax on a yearly basis, file tax returns with the tax authorities within 15 days from end of the month or quarter, and pay tax in advance; and process final settlement and payment before 31 March of the following year after obtaining the income.

納稅人取得利息、股息、紅利所得，財產租賃所得，財產轉讓所得和偶然所得，按月或者按次計算個人所得稅，有扣繳義務人的，由扣繳義務人按月或者按次代扣代繳稅款。

Taxpayers deriving income from interest, dividends and bonuses, income from lease of property, income from transfer of property and contingent income shall compute individual income tax on a monthly basis or for each income item; where there is a withholding agent, the withholding agent shall withhold tax on a monthly basis or based on each income item.

第十三條   納稅人取得應稅所得沒有扣繳義務人的，應當在取得所得的次月十五日內向稅務機關報送納稅申報表，並繳納稅款。

Article 13 Where a taxpayer obtains taxable income but there is no withholding agent, he/she shall file tax returns with the tax authorities within the first 15 days of the following month after obtaining the income, and pay tax.

納稅人取得應稅所得，扣繳義務人未扣繳稅款的，納稅人應當在取得所得的次年六月三十日前，繳納稅款；稅務機關通知限期繳納的，納稅人應當按照期限繳納稅款。

Where a taxpayer obtains taxable income but the withholding agent does not withhold tax, the taxpayer shall pay tax before 30 June of the following year after obtaining the income; where the taxpayer is notified by the tax authorities to pay tax by a certain deadline, the taxpayer shall pay tax within the stipulated period.

居民個人從中國境外取得所得的，應當在取得所得的次年三月一日至六月三十日內申報納稅。

A resident individual who derives income outside China shall declare and pay tax during the period from 1 March to 30 June of the following year after obtaining the income.

非居民個人在中國境內從兩處以上取得工資、薪金所得的，應當在取得所得的次月十五日內申報納稅。

A non- resident individual who derives income from wages and salaries from two or more sources in China shall declare and pay tax within the first 15 days of the following month after obtaining the income.

納稅人因移居境外注銷中國戶籍的，應當在注銷中國戶籍前辦理稅款清算。

Where a taxpayer has migrated overseas and cancelled his/her household registration in China, he/she shall settle tax payment before cancellation of his/her household registration in China.

第十四條   扣繳義務人每月或者每次預扣、代扣的稅款，應當在次月十五日內繳入國庫，並向稅務機關報送扣繳個人所得稅申報表。

Article 14 Tax withheld by a withholding agent on a monthly basis or based on each income item shall be turned over to the Treasury within the first 15 days of the following month, and the declaration form for withholding of individual income tax shall be submitted to the tax authorities.

納稅人辦理匯算清繳退稅或者扣繳義務人為納稅人辦理匯算清繳退稅的，稅務機關審核後，按照國庫管理的有關規定辦理退稅。

Where a taxpayer processes final settlement and payment, or a withholding agent processes final settlement and payment and refund for a taxpayer, the tax authorities shall, upon examination and approval of the application, process tax refund pursuant to the relevant provisions on Treasury administration.

第十五條   公安、人民銀行、金融監督管理等相關部門應當協助稅務機關確認納稅人的身份、金融賬戶信息。教育、衛生、醫療保障、民政、人力資源社會保障、住房城鄉建設、公安、人民銀行、金融監督管理等相關部門應當向稅務機關提供納稅人子女教育、繼續教育、大病醫療、住房貸款利息、住房租金、贍養老人等專項附加扣除信息。

Article 15 Public security, People's Bank, financial supervision and administration authorities etc shall assist the tax authorities in confirming the identity of taxpayers and financial account information. Education, health, medical security, civil affairs, human resources and social security, housing and urban-rural development, public security, People's Bank, financial supervision and administration authorities etc shall provide special additional deduction information such as children education, continuing education, major illness medical treatment, housing loan interest, housing rent, support for elderly etc of taxpayers to the tax authorities.

個人轉讓不動產的，稅務機關應當根據不動產登記等相關信息核驗應繳的個人所得稅，登記機構辦理轉移登記時，應當查驗與該不動產轉讓相關的個人所得稅的完稅憑證。個人轉讓股權辦理變更登記的，市場主體登記機關應當查驗與該股權交易相關的個人所得稅的完稅憑證。

For transfer of real estate by individuals, the tax authorities shall verify the payable individual income tax based on the relevant information such as real estate registration; when the registration authorities process transfer registration, it shall inspect the tax payment certificate for individual income tax relating to transfer of the said real estate. When an individual completes change registration for transfer of equities, the market entity registration authorities shall inspect the tax payment certificate for individual income tax relating to transfer of the said equities.

有關部門依法將納稅人、扣繳義務人遵守本法的情況納入信用信息系統，並實施聯合激勵或者懲戒。

The relevant authorities shall include information on compliance of this Law by taxpayers and withholding agents in the creditworthiness information system, and implement incentivisation or punishment jointly.

第十六條   各項所得的計算，以人民幣為單位。所得為人民幣以外的貨幣的，按照人民幣匯率中間價折合成人民幣繳納稅款。

Article 16 All categories of income shall be computed in Renminbi. Income in a foreign currency shall be converted to Renminbi based on Renminbi central parity against the foreign currency, and be subject to tax payment.

第十七條   對扣繳義務人按照所扣繳的稅款，付給百分之二的手續費。

Article 17 A service fee of two percent of the amount of tax withheld shall be paid to the withholding agent.

第十八條   對儲蓄存款利息所得開征、減征、停征個人所得稅及其具體辦法，由國務院規定，並報全國人民代表大會常務委員會備案。

Article 18 The levying, reduction and cessation of levying of individual income tax on income from interest of savings deposit and the detailed measures thereof shall be stipulated by the State Council, and filed with the Standing Committee of National People's Congress for record.

第十九條   納稅人、扣繳義務人和稅務機關及其工作人員違反本法規定的，依照《中華人民共和國稅收征收管理法》和有關法律法規的規定追究法律責任。

Article 19 The legal liability of taxpayers, withholding agents, tax authorities and their personnel that violate the provisions of this Law shall be pursued in accordance with the Administrative Law of the People's Republic of China on the Levying and Collection of Taxes and the relevant laws and regulations.

第二十條   個人所得稅的征收管理，依照本法和《中華人民共和國稅收征收管理法》的規定執行。

Article 20 The administration of individual income tax collection shall be governed by the provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection.

第二十一條   國務院根據本法制定實施條例。

Article 21 The State Council shall, in accordance with this Law, formulate rules for its implementation.

第二十二條   本法自公布之日起施行。

Article 22 This Law shall go into effect as of the date of promulgation.

個人所得稅稅率表一

Schedule 1 Individual Income Tax Rates

（綜合所得適用）

(COMPREHENSIVE INCOME APPLICABLE)

個人所得稅稅率表二

Schedule 2 Individual Income Tax Rates

（經營所得適用）

(Applicable to operating income)