Expatriates' Individual Income Tax (IIT) Q&A

Topic Outline

Most of the expatriates working in China are taxable for IIT (individual income tax). This topic explain the standards for tax payer judgment, IIT items and rates, IIT computation method, IIT reductions and exemptions, time limit, where the tax payments should be made, and related answers to questions you may have.

Useful Articles
 Q: What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?  Q: What is the income from sources within China?  Q: What is the income from sources outside China?  Q: What income earned by an individual is subject to individual Income Tax?  Q: What expenses are not allowed for deductions for Individual Industrial and Commercial Households?  Q: How to compute and pay the income tax on the wages and salaries earned on annual basis?  Q: What are the main reductions for Individual Income Tax?  Q: What are the main exemptions for Individual Income Tax?  Q: What are the rules concerning deductions for Individual Industrial and Commercial Households?  Q: How to report and pay income tax on wages and salaries income?  Q: What are the rules concerning the mode, time and places for Individual Income Tax payment?  Q: How are interest, dividends, bonuses, contingent income and/or other income assessed for Individual Income Tax?  Q: How to compute and pay income tax in case that the employers bear the Individual Income Tax for the taxpayers?  Q: What income is included in the production and business operation income earned by Individual Industrial and Commercial Households?  Q: How is income from transfer of property assessed for Individual Income Tax?  Q: How is income from royalties assessed for individual income tax?  Q: How is income from lease of property assessed for Individual Income Tax?  Q: How to compute and pay tax on income earned from auctions of paintings and calligraphy or antiques? Q: How to compute and pay tax on income derived by two individuals or more together?  Q: Who are the individuals liable to Individual Income Tax?  Q: How to compute and pay the Individual Income Tax on the economic compensation received due to termination of labor contract?  Q: How to treat the receivables unrecoverable and business losses incurred by Individual Industrial and Commercial Households?  Q: How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?  Q: How to report and pay income tax on income earned by taxpayers from sources outside China?  Q: How to report and pay income tax on the production and business operation income of Individual Industrial and Commercial Households?  Q: How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/or leasing businesses?  Q: How to levy income tax payable by the investor of single proprietorship and partnership enterprises by mode of administrative assessment?  Q: How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?  Q: How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?  Q: How do individual Industrial and Commercial Households compute their income tax payable?  Q: How to compute the taxable income if the individual income is in foreign currency, in kind and /or in securities?  Q: How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?  Q: How is severance pay taxed?  Q: How is income from remuneration for personal service assessed for Individual Income Tax?  Q: How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?  Q: How is income derived from sources outside China assessed for Individual Income Tax?  Q: How is “additional deduction for expenses” regulated for wages and salaries?  Q: How do single proprietorship and partnership enterprises compute and pay income tax payable on their production and business income?  Q: How are salaries and wages assessed for Individual Income Tax?  Q: How additional tax is levied on remuneration income that is excessively high at one payment?  Q: How is donation income assessed for Individual Income Tax?  Q: How to calculate the taxable income of Individual Industrial and Commercial Households?  Q: How to compute and pay the income tax on the bonus income for a number of months and/or the year-end salary increment?  Q: What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State?  Q: How is author’s remuneration income assessed for Individual Income Tax?

Useful Articles

 Q: What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?
 Q: What is the income from sources within China?
 Q: What is the income from sources outside China?
 Q: What income earned by an individual is subject to individual Income Tax?
 Q: What expenses are not allowed for deductions for Individual Industrial and Commercial Households?
 Q: How to compute and pay the income tax on the wages and salaries earned on annual basis?
 Q: What are the main reductions for Individual Income Tax?
 Q: What are the main exemptions for Individual Income Tax?
 Q: What are the rules concerning deductions for Individual Industrial and Commercial Households?
 Q: How to report and pay income tax on wages and salaries income?
 Q: What are the rules concerning the mode, time and places for Individual Income Tax payment?
 Q: How are interest, dividends, bonuses, contingent income and/or other income assessed for Individual Income Tax?
 Q: How to compute and pay income tax in case that the employers bear the Individual Income Tax for the taxpayers?
 Q: What income is included in the production and business operation income earned by Individual Industrial and Commercial Households?
 Q: How is income from transfer of property assessed for Individual Income Tax?
 Q: How is income from royalties assessed for individual income tax?
 Q: How is income from lease of property assessed for Individual Income Tax?
 Q: How to compute and pay tax on income earned from auctions of paintings and calligraphy or antiques?
Q: How to compute and pay tax on income derived by two individuals or more together?
 Q: Who are the individuals liable to Individual Income Tax?
 Q: How to compute and pay the Individual Income Tax on the economic compensation received due to termination of labor contract?
 Q: How to treat the receivables unrecoverable and business losses incurred by Individual Industrial and Commercial Households?
 Q: How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?
 Q: How to report and pay income tax on income earned by taxpayers from sources outside China?
 Q: How to report and pay income tax on the production and business operation income of Individual Industrial and Commercial Households?
 Q: How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/or leasing businesses?
 Q: How to levy income tax payable by the investor of single proprietorship and partnership enterprises by mode of administrative assessment?
 Q: How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?
 Q: How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?
 Q: How do individual Industrial and Commercial Households compute their income tax payable?
 Q: How to compute the taxable income if the individual income is in foreign currency, in kind and /or in securities?
 Q: How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?
 Q: How is severance pay taxed?
 Q: How is income from remuneration for personal service assessed for Individual Income Tax?
 Q: How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?
 Q: How is income derived from sources outside China assessed for Individual Income Tax?
 Q: How is “additional deduction for expenses” regulated for wages and salaries?
 Q: How do single proprietorship and partnership enterprises compute and pay income tax payable on their production and business income?
 Q: How are salaries and wages assessed for Individual Income Tax?
 Q: How additional tax is levied on remuneration income that is excessively high at one payment?
 Q: How is donation income assessed for Individual Income Tax?
 Q: How to calculate the taxable income of Individual Industrial and Commercial Households?
 Q: How to compute and pay the income tax on the bonus income for a number of months and/or the year-end salary increment?
 Q: What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State?
 Q: How is author’s remuneration income assessed for Individual Income Tax?

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Expatriates' Individual Income Tax (IIT) Q&A

Topic Outline

CASES STUDY