China: Individual income tax measures - KPMG Global
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China: Guidance for implementing individual income tax measures

China: Individual income tax measures

The State Council and the State Administration of Taxation released implementation rules and supplementary guidance notes concerning individual income tax measures in China.

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The implementation rules and guidance notes are effective beginning 1 January 2019. The rules and guidance include:

  • Interim measures for the administration of itemised deductions
  • Withholding tax calculation guidelines for the individual income tax of resident and non-resident taxpayers
  • Requirements for individual income tax declarations
  • The tax treatment of foreign-sourced income of foreign individuals


Read a December 2018 report prepared by the KPMG member firm in China

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