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4. Direct Taxation in China

  • 2018
  • OriginalPaper
  • Chapter
Published in:
Author
Lorenzo Riccardi
Published in
Introduction to Chinese Fiscal System
Publisher
Springer Singapore

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Abstract

China’s individual income tax system includes a structure of income categories and taxpayer statuses. Whether an individual must pay income tax in China depends on where the income-generating activity was performed, whether the payer is a foreign or domestic entity, and on the basis of the residency status of the taxpayer. Taxpaying parties include residents of China and the Hong Kong Special Administrative Region, as well as residents of Macao and Taiwan, Chinese citizens living abroad, and foreign individuals living in China. The amount of tax the individual must pay depends on the type(s) of income earned, as each classification of income is subject to different tax rates and deductibles.

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previous chapter Taxpayers
next chapter Indirect Taxation
Title
Direct Taxation in China
Author
Lorenzo Riccardi
Copyright Year
2018
Publisher
Springer Singapore
Book
Introduction to Chinese Fiscal System

Print ISBN: 978-981-10-8559-8

Electronic ISBN: 978-981-10-8561-1

Copyright Year: 2018

DOI
https://doi.org/10.1007/978-981-10-8561-1_4

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