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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / China / Author details

Author details | China

China

Eva Tian

Eva Tian is a Tax Partner at Chung Rui Tax Group Co., Ltd. www.crtax.com. Prior to joining Chungrui Tax Group, Eva worked with

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3.7 Pregnancy and parental leave

8.1 Penalties for non-compliance

2.3.2 Attachment of earnings orders

8.1 Assessments and objections

2.1.4 Withholding income tax rates

2.1.1 Rates of income tax

2.1.6 Local development tax

9.1.4 Expats and labour quotas

3.2 Employee stock-based incentive income

2.1.1 Withholding obligation

2.2.5 Québec health services fund

2.2.2 Social security rates

3.1 Minimum wage and overtime

5.1.2 Affiliation with the National Social Security Fund (CNSS)

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

Return of employees (ROE)

1.4.2 Industrial Training Fund (ITF)

3.1 Minimum wage and working hours

2.2.2 National Savings Fund (NSF)

1.1 Permanent establishment

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