Circular of the State Administration of Taxation on Issues concerning the Levy of Individual Income Tax on Income Earned from Abroad
Circular of the State Administration of Taxation on Issues concerning the Levy of Individual Income Tax on Income Earned from Abroad
Circular of the State Administration of Taxation on Issues concerning the Levy of Individual Income Tax on Income Earned from Abroad
Guo Shui Fa [1994] No. 44
March 8, 1994
The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, to the tax bureaus of all cities specifically designated under State plan, and to all sub-bureaus of the Offshore Oil Tax Administration,
With a view to safeguarding the State taxation rights and interests, and in accordance with the related stipulations of the Law of the People's Republic of China on Individual Income Tax and the regulations for the implementation thereof, the Circular on Issues Concerning the Levy of Individual Income Tax on Income Earned From Abroad is hereby given as follows:
I. On the Time Limit for Tax Declaration
For the taxable income earned from outside China and the individual income tax is calculated and paid on the tax year abroad, the tax-payer shall, within 30 days after the end of the tax year and the clearing of taxes in the country where the income is earned, declare to China's tax authorities and pay individual income tax; those who settle the account of tax when income is earned from abroad, or the individual income tax is exempted abroad in accordance with the stipulations of the tax law of the country where the income is earned shall, with in 30 days from January 1 of the following year, declare to Chinese tax authorities and pay individual income tax.
......
Guo Shui Fa [1994] No. 44
March 8, 1994
The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, to the tax bureaus of all cities specifically designated under State plan, and to all sub-bureaus of the Offshore Oil Tax Administration,
With a view to safeguarding the State taxation rights and interests, and in accordance with the related stipulations of the Law of the People's Republic of China on Individual Income Tax and the regulations for the implementation thereof, the Circular on Issues Concerning the Levy of Individual Income Tax on Income Earned From Abroad is hereby given as follows:
I. On the Time Limit for Tax Declaration
For the taxable income earned from outside China and the individual income tax is calculated and paid on the tax year abroad, the tax-payer shall, within 30 days after the end of the tax year and the clearing of taxes in the country where the income is earned, declare to China's tax authorities and pay individual income tax; those who settle the account of tax when income is earned from abroad, or the individual income tax is exempted abroad in accordance with the stipulations of the tax law of the country where the income is earned shall, with in 30 days from January 1 of the following year, declare to Chinese tax authorities and pay individual income tax.
......