Statute section
IIT-LAW section 6
PRC Individual Income Tax Law art 6 - Taxable income
Country
China
Section
6
Updated
2026-05-20
Operative text
Article 6 of the PRC Individual Income Tax Law (as amended in 2018) defines taxable income categories, including comprehensive income, business income, interest, dividends, lease income, transfer income, and incidental income. Comprehensive income (wages, labor compensation, royalties, author remuneration) is subject to annual reconciliation under the post-2019 regime.
Amendment history
2018-08-31
PRC IIT Law Amendment 2018
Major reform introducing comprehensive-income concept, special additional deductions, and the annual reconciliation mechanism.
Cross-references
Related guides
Primary sources
- PRC Individual Income Tax Law (chinatax.gov.cn)Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.