中华人民共和国个人所得税法实施条例
Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China

（1994年1月28日中华人民共和国国务院令第142号发布 根据2005年12月19日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第一次修订 根据2008年2月18日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第二次修订 根据2011年7月19日《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》第三次修订）

（Promulgated by Decree No. 142 of the State Council of the People's Republic of China on January 28, 1994, revised for the first time in accordance with the Decision of the State Council on Amending the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China on December 19, 2005, revised for the second time in accordance with the Decision of the State Council on Amending the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China on February 18, 2008, and revised for the third time in accordance with the Decision of the State Council on Amending the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China on July 19, 2011）