State Administration of Taxation, Several Operational Questions in Relation to Individual Income Tax Official Reply

国家税务总局关于个人所得税若干业务问题的批复

March 31, 2002 | BY

clpstaff &clp articles &

Issued: February 9 2002Main contents: The Official Reply lists the order of deduction of property leasing related taxes and fees before paying of individual…

Clp Reference: 3230/02.02.09 Promulgated: 2002-02-09

Issued: February 9 2002

Main contents: The Official Reply lists the order of deduction of property leasing related taxes and fees before paying of individual income tax (Item Two). The Reply also deals with individual income tax questions on discounts or subsidies granted by employers for subscription of negotiable securities as well as on income derived from works or books published by one's own work unit (Items Two and Three).
Related legislation: Questions Concerning the Levy of Individual Income Tax on Discounts or Subsidies Granted by Employers to Individuals Who Subscribe for Negotiable Securities such as Shares Circular, Jan 20 1998, CLP 1998

clp reference:3230/02.02.09promulgated:2002-02-09

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]