1. China has a multi-tiered system of tax liabilities for foreigners.
中國(guó)針對(duì)外國(guó)人有多層次的稅收體系。
2. There are different categories of expatriates working and living in China.
在中國(guó)工作和生活的外籍人士有不同的類別。
3. How is personal income tax calculated?
個(gè)人所得稅是如何計(jì)算的?
4. I travel to other countries a lot, will I be taxed as well?
我經(jīng)常到別的國(guó)家去,我也要繳稅嗎?
5. If you derive income and work in the mainland for over 183 days, you are liable to individual income tax in China.
如果你在中國(guó)大陸工作183天以上,并且在這里取得收入,那么你就要在中國(guó)繳納個(gè)人所得稅。
6. They are required to pay individual income tax to the Government only on incomes from sources within China.
他們只需要基于在中國(guó)境內(nèi)取得的工薪向中國(guó)政府支付個(gè)人所得稅。
7. For foreign workers who are eligible for individual income tax concessions, some categories of allowances might be deductible for tax purpose.
外籍雇員的個(gè)人所得稅存在減免的情況,有些津貼可以不計(jì)稅。
8. China is becoming a popular working place for people from different parts of the world.
作為工作地點(diǎn),中國(guó)越來(lái)越受到來(lái)自世界各地的人們的歡迎。
9. These include housing allowance, meal allowance and travel allowance at reasonable levels.
這其中包括適當(dāng)?shù)姆垦a(bǔ)、餐補(bǔ)和差旅費(fèi)。
10. The State Administration of Tax is the highest taxation authority in China.
國(guó)稅局是中國(guó)的最高稅收機(jī)關(guān)。