Individual income derived by resident individuals from China and overseas shall be subject to individual income tax pursuant to the provisions of this law. For a resident individual's comprehensive income, the taxable income shall be the amount remaining after deducting 60,000 yuan, special deductions, specific additional deductions and other deductions as prescribed by laws and regulations.

Income received by a non-resident individual from within China shall be subject to individual income tax pursuant to the provisions of this law. For the salary and wage income of non-resident individuals, the taxable income shall be the balance of the monthly income after deducting 5,000 yuan. For incomes from remuneration for personal services, author’s remuneration, and royalties, the taxable income shall be the amount of each income.