China Tax Agency Announces 2019 Individual Income Tax Declaration Rules

The Chinese State Administration of Taxation Dec. 31, 2019, announced annual individual income tax payment rules for 2019. The announcement includes: 1) income tax rate calculations; 2) criteria exempting taxpayers from filing a tax return; 3) items eligible for income tax deductions; 4) annual accounting and refund rules; and 5) filing deadlines and recordkeeping rules. [China, State Administration of Taxation, 12/31/19]

Reference:
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