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Decision of the Standing Committee of the National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax

         

摘要

@@ The Standing Committee of the 11th National Peoples Congress decided to revise the Law of the People's Republic of China on Individual Income Tax at its 21st meeting as follows:rnI.Item 1 of Article 3 shall be revised as: "For the income of wages and salaries, the progressive tax rate in excess of the specific amount is applicable and the rate ranges from 3 percent to 45 percent (the tax rate schedule is attached behind)."

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