Office Information No.: 39 (EN)

The Chinese Individual Income Tax

 

April 2019

 

 

 

Dear Sir or Madam,

The following brochure is meant to be a short summary of the Chinese Individual Income Tax Law.

We are aware of the fact that it can only be a first step to describe the complex forms of a very crucial part of the law. However, we hope that this information can be useful for your further decisions.

Lorenz & Partners Co., Ltd. is a German-Thai firm of business lawyers, existing with an office in Bangkok since 1995 and specializing in legal and business consultation of foreign companies with respect to their investment in Southeast Asia.

Please allow us to inform you that despite all our efforts we cannot accept liability for this brochure and its content and we reserve all rights derived from it. However, copies of this brochure with reference to its author are welcome.

Lorenz & Partners

 

 

 

 

 

Table of Content

 

  TABLE OF CONTENT……………………………………………………………………. 3
1. TAX LAW AND DTAS IN GENERAL………………………………………….. 4
1.1 Germany …………………………………………………………………………………. 4
1.2 Hong Kong……………………………………………………………………………… 5
1.3 China………………………………………………………………………………………. 6
1.3.1 Basics ……………………………………………………………………………………. 6
1.3.2 Tax Liability ………………………………………………………………………….. 7
1.3.3 Taxable Income……………………………………………………………………..11
1.3.4 Tax Rates ………………………………………………………………………………12
1.3.5 Preferential Tax Treatment……………………………………………………..14
1.3.6 Offsetting Taxes Paid Overseas……………………………………………….16
1.3.7 Tax Declaration/Tax Return …………………………………………………..18
1.3.8 Visa……………………………………………………………………………………….21
2. CONCLUSION …………………………………………………………………………..21
ANNEXES …………………………………………………………………………………….. 23
 

 

Dear Reader,

Keeping brochures up to date involves a lot of effort and considerable cost.

The complete version of this brochure is therefore complimentary for our clients, associations and public organisations only. To all other users we
charge a cost contribution of 50 EUR. Thank you for your understanding.

If this brochure is interesting to you, please contact us by sending an e-mail to: [email protected] naming the brochure(s) you would like to obtain.

Thank you.
Best regards,
Lorenz & Partners

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