Circular of the State Administration of Taxation on Issues concerning Taxation against Bonuses Obtained by Individuals Who Have Domicile in China

Circular of the State Administration of Taxation on Issues concerning Taxation against Bonuses Obtained by Individuals Who Have Domicile in China
Circular of the State Administration of Taxation on Issues concerning Taxation against Bonuses Obtained by Individuals Who Have Domicile in China (***Repealed***)

Guo Shui Fa [1996] No.206

November 13, 1996

For the issues concerning collection and calculation of tax against the bonuses of several months or year-end bonus or labor bonus in a lump sum by individuals who have domicile in China (hereinafter referred to as the "Bonus", excluding bonus paid on a monthly basis), the taxation bureaus over the country generally reflect in the practice that the current provisions are far from reasonable and easy-to-operate.
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