Basic Knowledge for Paying Tax

  Resident taxpayers include individuals with a residence in the Chinese territory or those who do not have a residence in China but have lived in China for a whole year, whose incomes originating from both within and outside the Chinese territory are subject to income tax in China, should pay individual income tax according to the Law on Individual Income Tax of The People's Republic of China. Individuals without a residence in the Chinese territory but have lived in China for over a year and less than five years, whose incomes originating from outside the Chinese territory, with the approval of tax authority, the individual income tax can be levied merely on the payment from companies, enterprises and other economic organizations, or individual within Chinese territory. Individuals living in China for more than five years should pay the individual income tax on their whole incomes originating from both within and outside the Chinese territory.

Xiantao people's Government Office in charge of Xiantao network news center to undertake the Hubei ICP 06003809 all rights reserved forbidden reprint