Circular of the State Administration of Taxation on Issues Concerning the Tax on Bonuses Received by Individuals Without Residence Within the Territory of China
Circular of the State Administration of Taxation on Issues Concerning the Tax on Bonuses Received by Individuals Without Residence Within the Territory of China
Circular of the State Administration of Taxation on Issues Concerning the Tax on Bonuses Received by Individuals Without Residence Within the Territory of China
Guo Shui Fa [1996] No.183
October 14, 1996
Many questions and different opinions concerning the issue of the levy of tax on bonuses for several months or year-end salary increases and dividends on labor (hereinafter refer to as bonuses for short which does not include bonuses paid monthly) raised by local areas and received by individuals without residence within the territory of China.
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