Circular of the Ministry of Finance and the State Administration of Taxation Concerning the Imposition of Individual Income Tax on Foreign Personnel Working in China

Circular of the Ministry of Finance and the State Administration of Taxation Concerning the Imposition of Individual Income Tax on Foreign Personnel Working in China
Circular of the Ministry of Finance and the State Administration of Taxation on the Imposition of Individual Income Tax on Foreign Personnel Working in China

Cai Shui Zi [1980] No.189

November 24, 1980

After the promulgation and implementation of the Individual Income Tax of the PRC, the relevant entities have raised several questions regarding the payment of the individual income tax of foreign personnel working in China. Upon serious deliberation, we have hereby temporarily formulated the following regulations:

I.
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