Our collection of resources based on what we have learned on the ground

Resources

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China's Non-employment Income Tax Rates and Deductions

China's Non-employment Income Tax Rates and Deductions

The table displays China's non-employment tax rates and RMB quick deductions.

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Annual Tax Compliance in China Timeline

Annual Tax Compliance in China Timeline

This is an illustration of the annual tax compliance in China timeline.

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Taxable Income of Foreign Individuals in China

Taxable Income of Foreign Individuals in China

This table shows the taxable income of foreign individuals working in China by taxpayer status.

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Annual Tax Compliance in China Steps and Deadlines

Annual Tax Compliance in China Steps and Deadlines

The table shows deadlines and steps to follow in order to be compliant with taxation in China.

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China's Tax Burden and Reserve Requirement on Dividends

China's Tax Burden and Reserve Requirement on Dividends

This table displays China's tax burden and reserve requirement on dividends.

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China's Service Fees

China's Service Fees

Service fees paid to overseas related parties are deductible for CIT purposes provided they are directly related to the FIE's business operations and charged at normal market rates.

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China's Royalty Remittances

China's Royalty Remittances

Royalties are fees paid in relation to the use of intellectual property, such as trademarks, patents, copyrights, and proprietary technology.

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Procedure for the Declaration & Repatriation of Dividends in China

Procedure for the Declaration & Repatriation of Dividends in China

The table shows the procedure to follow when repatriating dividends in China.

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Deemed Profit Rates of Different Non-resident Enterprises in China

Deemed Profit Rates of Different Non-resident Enterprises in China

This table displays the range of deemed profit rates that the tax authorities will apply depending on the nature of the non-resident enterprise’s business.

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Countries Holding Double Tax Agreements With China

Countries Holding Double Tax Agreements With China

The table shows the countries (regions) with signed DTAs with China (as of February 2017).

Q&A

How is China's social security system structured?

How is China's social security system structured?

China’s social security system is composed of five different insurance types plus one mandatory housing fund scheme. Each has different contribution rates for employers and employees. Employers need to contribute on behalf of every employee, bu...

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Comparison of IIT Liability for Different Salary Packages

Comparison of IIT Liability for Different Salary Packages

This infographic shows how IIT liability varies depending on the monthly or annual salary and annual bonus.

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