Relocation income obtained by foreign individuals in the form of out-of-pocket expenses due to the taking up employment or leaving their jobs in China is exempted from IIT. The competent tax authority shall examine and verify the relevantvouchersprovided by the said foreign individuals to approve ...
中华人民共和国个人所得税法 Individual Income Tax Law of the People' s Republic of China 第一条 在中华人民共和国境内居住满一年的个人, 从中国境内和境外取得的所得, 都按照本法的规定缴纳个人所得税。 Article 1. Individual income tax shall be paid in accordance with the provisions of this Law ...
amendedforthesixthtimeinaccordancewiththeDecisionofthe21stSessionoftheStandingCommitteeoftheEleventhNationalPeople’sCongressonAmendingtheIndividualIncomeTaxLawofthePeople’sRepublicofChinaonJune30,2011)中华人民共和国个人所得税法(1980年9月10日第五届全国人民代表大会第三次会议通过根据1993年10月31日第八届全国...
China Tax Scene: PRC - Individual Income TaxGaw, Carol
Individual Income Tax Law of the People's Republic of China 2011
What is China’s current income tax policy? Until 31stDecember 2027, non-China domiciled tax residents (who do not have a domicile in China and live for 183 days or more in China in a given tax year) are entitled to one of the two tax benefi...
Individual Income Tax Law of the People's Republic of China (Passed at the 3rd session of the 5th NPC on 10th September 1980; The Law was amended for the sixth time in accordance with the "Decision of the 21st Session of the Standing Committee of the 11th National People’s Congress on...
In the summer of 2018, the comprehensive reform of the Individual Income Tax Law (IIT) in the People's Republic of China was adopted.
中华人民共和国企业所得税法Enterprise_Income_Tax_Law_of_the_People’s_Republic_of_China中英文对照 热度: 中华人民共和国继承法(Law of the People´s Republic of China on Succession) 热度: 中华人民共和国个人所得税法(IndividualincometaxlawofthePeople'sRepublicofChina) ...
individual income tax china Individual Income Tax – Part One In this series of two articles we would like to share some information about a topic we deal with in our consulting work on a daily basis: Individual income tax. This affects every expat living and working in China on... ...