2.1ÌýÌýÌýÌý Withholding of income tax
Individual Income Tax (IIT) is usually withheld at source. Being a paying unit, a Chinese employer has the withholding obligation for withholding and paying IIT to the in-charge tax authority before or by 15th of each following month (1.3.2).
In case the IIT is not correctly withheld and paid, the employee himself can do a self-reporting.
2.1.1ÌýÌýÌýÌý Withholding obligation
In view of the complexity of withholding income tax under different scenarios, the following matrix is prepared for easy reference.
| Type | Salary income | Withholding entity |
| Chinese |
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Web page updated on 28 Aug 2024 12:13