2.1 Withholding of income tax


2.1.3 Tax rates

China | Commentary

2.1.3 Tax rates

China | Commentary

2.1.3     Tax rates

Please also refer to 1.3.2 for details of how the rates are reported in the monthly withholding returns.

Tax Rate Table A (for residents)

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial
LevelCumulative Annual Taxable Income (including tax)Cumulative Annual Taxable Income (excluding tax)Withholding Rate (%)Quick Reckoning Deduction