Both the State Administration of Taxation (SAT) on a national level, and the local tax bureaus (LTB) on the province, autonomous region, and direct-controlled municipality are able to assess and collect individual income taxes. Despite the division of tax collection responsibilities between the SAT and the LTBs, the LTBs are required to follow the guidance of the SAT in regard to tax policy and interpretation of tax laws and regulations.

The national government generally legislated laws relating to income tax under the Individual Income Tax Law (IITL), but provinces and other local jurisdictions also have been conferred broad power to impose and collect taxes as well.

Employers are responsible for withholding individual income tax from employees’ payrolls. If income tax is not withheld properly, both the employer and the employee are liable under the law.

The tax year in China is the calendar year from Jan. 1 to Dec. 31.

References

Individual Income Tax Law of the People’s Republic of China (Chinese)

Social Insurance Law of the People’s Republic of China

China State Administration of Taxation (Chinese)

• Announcement No. 19 of 2020, On Further Simplifying Some Taxpayers’ Individual Income Tax Withholding Methods, and Interpretation (Chinese)

Law Amending the Personal Income Tax Law of the People’s Republic of China, Aug. 31, 2018 (Chinese)

Government of China: Social Insurance Premiums Will Be Collected by the Tax Authorities Starting Next Year, Aug. 22, 2018 (Chinese)

2.2. 雇主扣缴范围

凡应缴纳个人所得税的所得，支付人必须扣缴相应税款，并向国库申报缴纳。唯一的例外是个体工商户的生产经营所得不予扣缴。

In English

2.2. Employer Coverage —

The payer of any form of income subject to individual income tax must withhold the proper amount of tax, submit and pay it to the State Treasury. The only exception is that income from production and business operations by individual or commercial households is not subject to withholding.

2.3. 员工个人所得复盖范围

中国居民个人通常对其全球收入纳税，任何双重徵税均透过外国税收抵免来解决。

非居民个人通常仅对其源自中国的收入纳税。

In English

2.3. Employee Coverage —

China resident individuals generally are subject to tax on their worldwide income, with any double taxation applying foreign tax offset.

Nonresident individuals generally are subject to tax on their China-sourced income only.

2.4. 员工个人所得税率和级距

适用于就业收入的所得税按累进税率徵收, 税率从 3% 至 45%。中国对个人作为业主从经营活动中取得的所得有个别的个人所得税税级，税率范围为5%至35%。在某些行业中作为独立承包商工作的个人收入的所得税，适用个别的个人所得税税级, 税率是从20% 到40% 不等。中国通常不会每年调整税率。

在国家累进所得税制中，个人的收入总额被分配到国家个人所得税各个税级，分配到税级的每一部分收入都按照该税级适用的税率徵税。

自2018年10月1日起，中国个人所得税适用于就业所得的税率及各税级所得的最低及最高限额如下：

月收入范围（人民币）	年收入范围（人民币）	所得税税率
3,000元以下	36,000元以下	3%
超过3,000元至12,000元	超过36,000元至144,000元	10%
超过12,000元至 25,000元	超过144,000元至 300,000元	20%
超过25,000元至 35,000元	超过300,000元至420,000元	25%
超过35,000元至 55,000元	超过420,000元至 660,000元	30%
超过55,000月至80,000元	超过66万元至96万元	35%
超过8万元	超过96万元	45%

2018年9月30日之前，中国个人所得税适用于就业所得的税率及各税级所得的最低及最高限额如下：

月收入范围（人民币）	年收入范围（人民币）	所得税税率
1,500元以下	18,000元以下	3%
超过 1,500元至 4,500元	超过 18,000元至 54,000元	10%
超过 4,500元至 9,000元	超过 54,000元至 108,000元	20%
超过 9,000元至 35,000元	超过 108,000元至 420,000元	25%
超过 35,000元至 55,000元	超过 420,000元至 660,000元	30%
超过 55,000元至 80,000元	超过 660,000元至 960,000元	35%
超过 80,000元	超过 960,000元	45%

自2018年10月1日起，个人每月应税就业所得的基本免税额最高可达5,000元。有效期限至2018年9月30日，个人每月应税就业所得的基本免税额最高可达3,500元。

In English

2.4. Rates and Thresholds —

Income tax rates applicable to employment income are levied on a progressive scale, ranging from 3% to 45%. China has a separate set of progressive individual income tax brackets for individuals’ income gained from business activities when serving as a proprietor, with rates ranging from 5% to 35%. China also has a separate set of progressive individual income tax brackets for individuals’ income gained from work as an independent contractor in some industries, with rates ranging from 20% to 40%. China does not normally adjust its tax rates from year to year.

In the country’s progressive income tax system, portions of an individual’s income are allocated to the country’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the tax rate applicable to that tax bracket.

Effective from Oct. 1, 2018, China’s personal income tax rates and minimum and maximum amounts of income for each tax bracket applicable to employment income are as follows:

Range of Monthly Income (Chinese Yuan)	Range of Annual Income (Chinese Yuan)	Income Tax Rate
Up to 3,000元	Up to 36,000元	3%
More than 3,000元 and up to 12,000元	More than 36,000元 and up to 144,000元	10%
More than 12,000元 and up to 25,000元	More than 144,000元 and up to 300,000元	20%
More than 25,000元 and up to 35,000元	More than 300,000元 and up to 420,000元	25%
More than 35,000元 and up to 55,000元	More than 420,000元 and up to 660,000元	30%
More than 55,000元 and up to 80,000元	More than 660,000元 and up to 960,000元	35%
More than 80,000元	More than 960,000元	45%

Effective until Sept. 30, 2018, China’s personal income tax rates and minimum and maximum amounts of income for each tax bracket applicable to employment income were as follows:

Range of Monthly Income (Chinese Yuan)	Range of Annual Income (Chinese Yuan)	Income Tax Rate
Up to 1,500元	Up to 18,000元	3%
More than 1,500元 and up to 4,500元	More than 18,000元 and up to 54,000元	10%
More than 4,500元 and up to 9,000元	More than 54,000元 and up to 108,000元	20%
More than 9,000元 and up to 35,000元	More than 108,000元 and up to 420,000元	25%
More than 35,000元 and up to 55,000元	More than 420,000元 and up to 660,000元	30%
More than 55,000元 and up to 80,000元	More than 660,000元 and up to 960,000元	35%
More than 80,000元	More than 960,000元	45%

Effective from Oct. 1, 2018, a basic personal monthly exemption from taxable employment income of up to 5,000元 is available to individuals. Effective until Sept. 30, 2018, a basic personal monthly exemption from taxable employment income of up to 3,500元 was available to individuals.

2.5. 僱主扣缴税号登记

雇主必须在收到营业执照后 30 天内向税务机关办理登记。国家工商行政管理总局（AIC）是负责企业登记的政府机构，需要定期向税务机关通报新的登记情况。

同样，登记变更必须在工商变更登记后 30 天内通知税务机关。

为了确保合规性，银行和金融机构只能在看到企业的税务登记副本后才能为企业开设银行帐户。雇主和扣缴义务人必须在国税局以及任何地方税务局登记。

In English

2.5. Registration —

Employers are required to register with the tax authorities within 30 days of obtaining their business license. The State Administration for Industry and Commerce (AIC), the governmental organization responsible for enterprises’ registration, is required to periodically report new registrations to the tax authorities.

Likewise, changes in registration must be reported to the tax authorities within 30 days of the registration of the amendment with the AIC.

To assure compliance, banks and financial institutions can open bank accounts for enterprises only after seeing a copy of their tax registration. Employers and withholding agents must register with the SAT, as well as any local tax authority.

2.6. 员工个人所得应税金额

薪资收入包括但不限于个人因工作取得的正常薪资、奖金、年终加薪、津贴、补贴、股票、证券认购权等一切收入。

截至2027 年 1 月 31 日，年终一次性领取的奖金的税金计算方式与其他薪资不同。雇主必须将年终奖金除以12，应用标准所得税表来决定正确的所得税预扣率。

此外，以下款项免徵所得税：僱员所缴的社会税款项、安置工资、遣散费、退休金、雇主为自愿退休福利计划（称为企业年金（EA））投入的款项、僱员为企业年金投入的款项（最高为收入的4%）。

残障者、孤寡老人、灾民以及经国务院核准的其他人，可以享有减税。

In English

2.6. Taxable Amounts —

Employment income includes, but not limited to, all income earned by an individual from employment such as regular wages, bonuses, year-end salary increases, allowances, subsidies, and stock and securities subscription rights.

Effective until Jan. 31, 2027, taxes on year-end lump-sum bonuses are calculated differently than other salaries and wages. Employers must divide the year-end bonus by 12, applying the standard income tax tables to determine the correct income tax withholding rate.

Moreover, the following payments are exempt from income tax: employee social tax contributions, settlement pay, severance pay, retirement pay, employer contributions to the voluntary retirement benefit program known as an enterprise annuity (EA), employee contributions to an enterprise annuity of up to 4% of their income and other payments.

Taxes may be deducted for disabled individuals, unsupported aged persons, disaster victims, and other cases approved by the State Council.

2.7. 扣缴方法

雇主从僱员每月薪资、薪水中代扣代缴个人所得税。自2021年1月1日起，预计年收入不超过6万元的个人, 或每年在同一单位工作满一年且年收入不超过6万元的，免预扣所得税。雇主仍然必须将僱员纳入每月预扣税申报表中，并且必须注意已在上一年的所有申报表中报告了该僱员，表明该僱员每年的收入不超过 60,000元。雇主应从僱员年度工资超过6万元的当月开始以及之后的所有月份为员工扣缴所得税。

In English

2.7. Withholding Methods —

Employers are required to withhold individual income tax from their employees’ monthly wages and salaries. Effective from Jan. 1, 2021, individuals who are not expected to earn more than 60,000元 annually, and who in the previous year worked for their current employer for the entire year and did not earn more than 60,000元, are exempt from income tax withholding. The employer must still include the employee in monthly withholding returns and must mention the employee in all returns for the previous year and that the employee does not earn more than 60,000元 annually. Employers are subject to start withholding for the employees the month in which annual payroll of 60,000元 is exceeded and for all following months in the year.

2.8. 员工个人所得申报退税及汇款

当月预扣税款连同详细说明当月工资预扣税款的报税表必须在下个月 15 日之前提交给政府。可以使用税务机关发行的专用软体进行电子缴纳税款。

雇主必须为所有 IITL 预扣税建立档案，列出他们向谁支付收入以及收入和预扣税额的详细资讯。此类资讯应包含在每月向税务机关提供的“个人所得税扣缴报告“中，以便与公司所得税申报表中的工资和薪水扣除额进行比较。

雇主必须在国税局列印的表格上出具扣缴税款证明，除非由于收款人人数众多而无法做到这一点, 经国税局事先批准可免除。此外，扣缴义务人还可以申请延长提交报税表的时间、扣缴税款证明和个人所得税明细帐的申报期限。

扣缴义务人有权收取扣缴税款2%的佣金。该佣金或服务费透过当地税务机关签发的佣金退回证明领取。税务机关向扣缴义务人发出佣金退回函，註明应退佣金金额，然后扣缴义务人到指定银行办理佣金退回手续。

根据 2022 年制定的退休金计划，雇主可以选择性地缴纳退休金。个人领取的个人退休金缴费从营业收入扣除，收到时即计算并缴纳个人所得税。如果个人缴费享有税前扣除优惠的，可透过个人退休金资讯管理服务平台开立扣缴凭证。

In English

2.8. Returns and Remittance —

Taxes withheld during a month along with tax returns that specify the tax withheld from wages during a month, must be submitted to the government by the 15th day of the following month. Employers can use special software that is released by tax authorities to remit taxes electronically.

Employers must set up files for all IITL withholding, a list of recipients of income, detailed information on the income paid and the amounts withheld. A “Report on Withholding of Individual Income Tax” with above information is provided to the tax authorities monthly for comparison with amounts deducted for wages and salaries in the company’s profits tax return.

Employers must issue a certificate of tax withholding on the SAT’s printed form, unless this is impractical due to the number of recipients and is pre-approved by the SAT. In addition, withholding agents may apply for extensions of the submission deadline for tax returns, tax withholding certificates and the detailed individual income payment record.

Withholding agents are entitled to a commission of 2% of the tax withheld. This commission or service fee is reimbursed through a refund certificate issued by the local tax authorities. The tax authorities issue a refund letter to withholding agents indicating the amount of the commission due and the withholding agents have to process refunding formalities at designated banks.

Under the pension plan established in 2022, pension contributions may optionally be remitted by employers. The individual pension contribution received by the individual is deducted from comprehensive business income, and individual income tax is calculated and paid upon receipt. A withholding voucher will be issued through the personal pension information management service platform if an individual payment enjoys pre-tax deduction incentives.

2.9. 员工持股计画

员工在行使股票选择权时需缴纳所得税。应税金额是购买价格与在购买日时股票价格之间的差额。

财政部对从事专利技术、电脑软体、生物技术等技术领域的国内企业提供股权税收优惠。

In English

2.9. Employee Share Plans —

Employees stock option are liable to income tax at the time of exercise. The taxable income is the difference between the purchase price and the stock’s price on the purchase date.

The Ministry of Finance provides equity tax incentives for domestic companies engaged in technological fields including those engaged in patented technology, computer software, and biotechnology.

2.10. 记录保存

税务记录通常必须保存至少三到五年。

In English

2.10. Recordkeeping —

Tax records generally must be retained for a minimum of three to five years.

2.11. 处罚

未代扣代收税款的，可处以所欠税款50%以上（加上所欠税款）但不超过应代扣代缴税款3倍的罚款。

逾期不缴或少缴税款的，经税务机关责令改正后，在规定期限内仍未缴款或汇出的, 可处以税额百分之五十以上, 五倍以下的罚款。。

未向当地财政部门登记、保存帐簿、会计制度备案; 未告知银行帐号，或未使用强制税控装置的，处以相对较轻的2000元至10,000元的罚款。纳税人未依规定提交资料，逾期仍未改正的, 处以2000元至10,000元的罚款。

税务机关除规定逾期税款必须最终缴纳的期限外，还可以自纳税义务发生之日起每天徵收0.05%的滞纳金。

」点名羞辱」规定允许人力资源和社会保障部透过在该部网站和大众媒体（例如报纸、杂誌和电视频道）上以公告的方式公开重大恶意违规的雇主。点名羞辱规定所涵盖的劳动法违法行为包括工作时间、休息、休假方面的违法行为；以员工名义缴纳社会保险；不支付或迟付工资、最低工资和加班规定以及对女工和青少年工人的保障。

In English

2.11. Penalties —

Failing to withhold or collect taxes can result in fines of not less than 50% of the tax owed (in addition to the amount of tax owed) but no more than three times the amount of tax that should have been withheld or collected.

For failing to pay or underpaying tax within the prescribed deadline, a fine of not less than 50% but no more than five times the amount of tax can be imposed after the tax authorities have ordered the withholding agent to pay or remit within a time limit, and the agent still fails to do so in the time frame required.

Failing to register, keep account books, file the accounting system with the local financial authority; failing to notify bank account numbers; or failing to use mandatory tax control devices are subject to the relatively mild penalty of a fine between 2,000元 and 10,000元. Taxpayers that fail to file requested documents are subject to fines from 2,000元 to 10,000元, if a correction is not made within the time limit.

Tax authorities, on top of stipulating a time limit for overdue taxes been paid, can impose a surcharge for late payment of 0.05% per day from the date the obligation took place.

“Naming and shaming” regulations for employers that are egregious delinquents of some labor laws allow the Ministry of Human Resources and Social Security to publicize such employers with announcements on the ministry’s website and in mass media, such as newspapers, magazines, and television channels. Among the labor law violations covered by the naming and shaming regulations are those relating to work hours, rest, vacation time and holiday leave; payments on behalf of workers into the social insurance system; nonpayment or late payment of wages, minimum wage and overtime provisions, and protections for female and juvenile workers.

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