以下是《中华人民共和国个人所得税法》（2018年修正）的英文版核心内容摘要，供参考：

Individual Income Tax Law of the People's Republic of China (2018 Amendment)
(Key Provisions)

Article 1: Taxpayers

Residents and non-residents earning income within China shall pay individual income tax (IIT).

• Residents: Liable for IIT on worldwide income if domiciled in China or residing for 183+ days/year.
• Non-residents: Liable only on China-sourced income.

Article 3: Tax Rates

1. Comprehensive Income (e.g., wages,劳务报酬): Progressive rates (3%-45%).
2. Business Income: Progressive rates (5%-35%).
3. Other Income (e.g., interest, dividends): Flat rate (usually 20%).

Article 6: Deductions & Exemptions

• Standard Deduction: ¥5,000/month (¥60,000/year).
• Special Deductions: Social insurance, education, medical expenses, housing loans/rent, etc.
• Special Additional Deductions: Children’s education, continuing education, elderly support, etc.

Article 8: Anti-Avoidance

Tax authorities may adjust taxable income for transactions lacking "arm's length" terms.

Article 13: Tax Filing

• Residents: Annual reconciliation for comprehensive income (March 1–June 30).
• Non-residents: Monthly/transactional withholding.

Effective Date

The amendment took effect January 1, 2019.

Note: This is a simplified summary. For the full legal text (English version), refer to official sources such as:

• State Taxation Administration (STA): www.chinatax.gov.cn
• National People's Congress (NPC): www.npc.gov.cn

如需中文完整版或具体条款细节，请进一步说明。