China
Taxation in China
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Taxation in China
If you live and work in China for more than 183 days, you will be liable to pay Chinese taxes on all income received. Personal income tax is charged on an incremental scale, starting from 5% up to 45%. If you are also in receipt of income from overseas, you will be taxed on this too, with a tax credit given against any tax already paid in other countries. The figures below are in Yuan Renminbi:
5% on income between 1 and 500
10% on income between 501 and 2,000
15% on income between 5,001 and 20,000
25% on income between 20,001 and 40,000
30% on income between 40,001 and 60,000
35% on income between 60,001 and 80,000
40% on income between 80,001 and 100,000
45% on income of 100,001 and above
The corporate tax rate for domestic and foreign companies is 25%. Small companies can pay 20% corporate tax in certain cases.