In accordance with Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid by foreigners employed in China on the following categories of income:
(1) income from wages and salaries;
(2) income from remuneration for personal services;
(3) income from author’s remuneration;
(4) income from royalties;
(5) income from lease of property;
(6) income from transfer of property;
(7) contingent income;
(8) other income specified as taxable by the Ministry of Finance of the People's Republic of China.
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