Payroll and Employment Solutions in Greater China

Chapter 11 Individual Income Tax


工资薪金收入Salary Income

年收入12万以上纳税申报Tax Declaration for Taxpayers with Annual Income of More than RMB 120, 000

附加减除费用标准和适用范围Additional Tax-Exempt Income and Applicable Scope

社会保险费、住房公积金Social Insurance, Publicly Accumulated Housing Fund

经济补偿收入Severance Payment

全年一次性奖金收入   One-time Annual Bonus

暂免征收个人所得税的费用   Temporary Individual Income Tax Deductible Expenses

Other Chapters:

Chapter 1. Employment Formalities 

Chapter 2. Employment Contract

Chapter 3. Standard of Remuneration

Chapter 4. Severance Payment

Chapter 5. Insurance and Benefits

Chapter 6. Working Hour System and Types of Leave

Chapter 7. Legal Responsibility and Dispute Settlement

Chapter 8. Other Forms of Employment

Chapter 9. Work Safety

Chapter 10. Employee Congress and Collective Contract

Chapter 11. Individual Income Tax 

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