List of Laws and Regulations regarding China Individual Income Tax on Foreigners

Viewpoints > Viewpoints from Kaizen > China > List of Laws and Regulations regarding China Individual Income Tax on Foreigners
Item Name of Law/Regulations Code
1 Individual Income Tax Law of the People’s Republic of China  
2 Regulations for Implementation of the Individual Income Tax Law of the People’s Republic of China Decree [1994] No.142 of the State Council
3 Measures for the Implementation of Collection of Individual Income Tax Decree [1999] No.272 of the State Council
4 Law of the People’s Republic of China Concerning the Administration of Tax Collection  
5 Circular of the State Administration of Taxation on the Questions Concerning the Taxation of Profits from the Transfer of Stocks (Stock Rights) and Dividend Income of Enterprises with Foreign Investment, Foreign Enterprises and Individual Foreigners GuoShuiFa [1993] No.45
6 Circular of the Ministry of Finance and the State Administration of Taxation on Some Policy Issues regarding Personal Income Tax CaiShuiZi [1994] No. 020
7 Circular of the State Administration of Taxation on Questions Concerning the Tax Items Applicable to Enterprises with Foreign Investment, Foreign Enterprises and Individual Foreigners GuoShuiFa [1994] No.123
8 Circular of the State Administration of Taxation on the Income Tax of Insurance Premium Abroad of the Employees in the Enterprises with Foreign Investment and Foreign Enterprises GuoShuiFa [1998] No.101
9 Circular of the State Administration of Taxation on Income Tax Paid by the Enterprises with Foreign Investment and Foreign Enterprises for their Employees on Behalf of their Enterprises Abroad GuoShuiFa [1997] No.241
10 Circular of the State Administration of Taxation on the Relevant Executive Standards for the Individual Income Tax Exemption of Family Visit Expenses Obtained by Foreign Individuals GuoShuiHan [2001] No.336
11 Circular of the State Administration of Taxation Concerning Providing Duty-paid Certificates and Certificates of Chinese Residents Status to Foreign Individuals and Enterprises GuoShuiFa [2001] No.43
12 Circular of the State Administration of Taxation on Strengthening the Payment of Individual Income Tax by Self-assessment of the Investors of Law Firms and Other Intermediary Agencies GuoShuiFa [2002] No. 123
13 Circular of the State Administration of Taxation on Strengthening the Works Relating to Withholding and Payment of the Individual Income Tax from Interests of Enterprises Bond GuoShuiHan [2003] No.612
14 The Notice of State Administration of Taxation on Strengthening Administration of Collection of Individual Income Tax on Foreign Employees GuoShuiFa [2004] No.27
15 The Notice on Implementation of the Tax Agreement by the Individuals and the Issues of Individual Income Tax GuoShuiFa [2004] No. 97
16 Circular of State Administration of Taxation on Printing and Distributing the Self-Declaration Rules Concerning Individual Income Tax (Provisional) GuoShuiFa[2006] No.162
17 Circular of State Administration of Taxation on Clarifying the Provisions on Income Tax Self-Declaration for Individuals with Annual Income of Over RMB120,000 GuoShuiHan [2006] No.1200
18 Publicity Material for Self-Declaration Rules Concerning Individual Income Tax (Provisional)  
;