China’s Individual Income Tax Law: Incidence of Taxation
The current individual income tax includes the following 11 taxable items: Income from wages and salaries; Income from the operation and management of individual businesses; Income from contracted or leased operations of enterprises and institutions; Income from service remuneration; Income from author's remuneration; Income from royalties; Income from interest, dividends, and bonuses; Income from property leasing; Income from property transfer; Accidental gains; and Other income determined to be taxed by the Ministry of Finance of the State Council.
Practising lawyers
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Robert Zhang
An international lawyer registered in Shanghai, China. Master's degreePublish…
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Steve Li
An international lawyer registered in Shanghai, China. Master's degreePublish…
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