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6th November, 2014
Whatever your financial circumstances, as an expatriate you would be advised to examine the possibility of opening an offshore bank account, in order to take …
6th November, 2014
There is a classification in Chinese citizens and non-Chinese citizens, both of them are regarded as taxpayers in China and their IIT shall be payable …
6th November, 2014
For income derived from sources outside Mainland China by individuals not domiciled in China, but resident for more than one year and less than 5 …
6th November, 2014
For individuals who have lived within the territory of China for 5 full years, from the sixth year onwards, individuals who have lived within the …
6th November, 2014
The taxpayer has to pay attention as there are a lot of types of income: • Income from wages and salaries; • Income …
6th November, 2014
For individuals who assume posts as directors or senior level managerial personnel of an enterprise within China, director fees or wages and salaries gained by …
6th November, 2014
There are three situations, whereby IIT can be reduced: • Income derived by disabled persons, unsupported aged persons or members of a martyr’s family; …
6th November, 2014
When a foreign employee is not a China domiciled individual and receives remuneration from a foreign employer whereby the payment is not borne by the …
6th November, 2014
Chinese regulations allow losses to be carried forward for up to five years. Losses are not however allowed to be carried back.
6th November, 2014
China is making great strides in reforming its taxation system, improving the collection of tax and ensuring compliance. The taxation authorities tend to look favorably …