Review of the Latest Preferential Tax Policies for Individuals in China

A number of preferential tax policies have recently been extended for four years, with implementing circulars also providing important clarifications on applicable rules. Daisy Duan, Wang Yan and Li Cuishi of King & Wood Mallesons explore the details.

8 minute readSeptember 28, 2023 at 05:27 AM

Susan Mok

Review of the Latest Preferential Tax Policies for Individuals in China

Summary

A set of joint circulars extend a number of key preferential tax policies on individual income tax until the end of 2027
The policies affected relate to favorable tax

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