Circular of the State Administration of Taxation on Issues Concerning the Calculation of the Amount of Individual Income Tax to be Paid by Employers for Their Employees

Circular of the State Administration of Taxation on Issues Concerning the Calculation of the Amount of Individual Income Tax to be Paid by Employers for Their Employees


Circular of the State Administration of Taxation on Issues Concerning the Calculation of the Amount of Individual Income Tax to be Paid by Employers for Their Employees

Guo Shui Fa [1996] No. 199

November 8, 1996

To the finance departments (bureaus), national and local tax bureaus of the various provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan:
With regard to issues relevant to handling the collection of personal income taxes when said taxes are paid by employers on behalf of their employees, stipulations are made in the Circular of the State Administration of Taxation on Printing and Distributing the Provisions on Several Issues on Imposition of Individual Income Tax (Guo Shui Fa [1994] No. 089). Due to variation in the forms in which employers pay taxes for their employees, a series of questions have arisen in various regions on how to make practical application of said regulations during the collection of personal income tax.
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