China individual income tax

China poised to end the exemption of individual income tax on dividends received by foreign individual investors


From early nineteen nineties, China has kept the favourable tax treatment for foreign individual investors pursuant to which dividends received by such individual foreign investors is exempted from paying China’s individual income tax, a strong incentive to encourage foreigner to invest in China.

On February 3, China cabinet announced its plan…

Need I pay the individual income tax in China?


An American person had an issue regarding individual income tax with his employer. He approached me for advice on that.

It is a simple matter. The guy is hired by a newly established joint venture in HK and actually he is a minority partner in the joint venture also. The JV has business operation in China. The guy was sent to China for a few meetings for which he spent…

Individual Income Tax Liabilities for Expatriates in China


For foreigners lured into China labor market, there are many things for them to ponder over before heading to China soil. One of the critical things that need to be clearly addressed is the tax implication of working in China, namely, whether you need to pay individual income tax in China, and how and how much you need to pay China individual income tax.

For those…