中文版
GT Start up in china
 
 
China company set up
Foreign Investment in China
Latest Update
General Information
Local Information
Industry Information
China Business Registration
Wholly Foreign Owned
Enterprise
Equity Joint Venture
Cooperative Joint Venture
Representative Office
China Taxes
Corporate Tax
Individual Income Tax
Laws and Regulations
Company Laws
Tax Laws
Expatriate's Corner
Scope of Services
Frequently Asked Questions
Hong Kong Company settup

GT Start up in china about us

CHINA INDIVIDUAL INCOME TAX

Personal Allowances -
Foreign nationals working in China

The Individual Income Tax Law of the PRC allows deductions from certain categories of income in computing the individual income tax of foreign resident taxpayers, as follows.

Taxable income Deduction
Income from wages and salaries RMB1,600 per month
Additional allowance on wages and salaries for foreign expatriates RMB3,200 per month
Income from compensation for personal services, author's remuneration, royalties or the lease of property:  
    If the expenses amount to a single payment of not more than RMB4,000 RMB800
    If the expenses amount to a single payment in excess of RMB4,000 20%

Notes:

1. For income from compensation for personal services, author's remuneration, royalties or the lease of property, the economic substance of a transaction will determine whether income received in several installments of not more than RMB4,000 each (and thus eligible for multiple RMB800 standard deductions) will be treated as a lump sum. If the installment payments are the result of a single economic transaction, they will be treated as a lump sum.

Actual expenses are not deductible against compensation for personal services, author's remuneration, and royalties. A limited deduction is available for expenses incurred in connection with the lease of property.

2. Interest, dividends, bonuses on investments, contingent income, and other kinds of income are taxed on the gross amounts received, without deductions.

[ Return ] [ Top ]



Virtual Office   |   Office   |   Renting   |   Head Hunting   |   Contact Us   |   Send Inquiry   |   Useful Links
China Company Registration   |   HK Company Registration   |   China trademark registration   |   Shanghai Company Registration
E-mail:info@corp-cn.com Phone: + 8610 64414163 64413219 Fax: + 8610 64431500
ADD:Room 415 Building 1, Dongfangyandu, No.20 Anding Road, Dongcheng District, Beijing China
Time: GMT + 8, Beijing ICP NO. 1101012579300