Taxation of international assignees - People's Republic of China

This folio is an introduction to the principal provisions governing direct taxation of individuals working in the PRC and serves to inform both the foreign employees and their employers about the most common issues relating to the transfer of an employee into the PRC.

  • Understanding basic principles;
  • Understanding the Chinese tax system;
  • What to do before you arrive in the People's Republic of China;
  • What to do when you arrive in the People's Republic of China;
  • What to do at the end of each month and tax year;
  • What to do when you leave the People's Republic of China;
  • Other matters requiring consideration;
  • Rates of tax;
  • Tax treatment of some common benefits;
  • Tax treaty/arrangement;
  • Typical tax computation;
  • Services and other passive income chargeable to individual income tax.

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