Passport and Tax
Passport and Tax
In general, individuals who have domicile in China, or though without domicile but have resided for one year or more in China are deemed to be residents in China. Domicile refers to habitual residence in China on account of domiciliary registration, family ties or economic interests.
| Currency | RMB |
| Accounting Principles | IFRS |
| Individual Worldwide Tax Basis | Resident, Domicile |
| Fast Track Citizenship |
| Starting Taxable Income | 5001 |
| Starting Income Tax Rate | 3% |
| Highest Income Tax Rate | 45% |
| No Individual Capital Gain Tax |
| No Net Worth Tax | |
| No Gift Tax | |
| No Inheritance Tax | |
| Dividend Tax | 20% |
| Interest Tax | 10% |
| Income Tax Rate | 25% |
| Branch Tax Rate | 25% |
| No Capital Gain Tax |
| Dividends (Company) | 10% |
| Interest (Company) | 10% |
| Royalties (Company) | 10% |
| Fees for Technical Services (Company) | 25% |
| Dividends (Individual) | 20% |
| Interest (Individual) | 20% |
| Royalties (Individual) | 3%-45% |
| Fees for Technical Services (Individual) | 3%-45% |
| Dividends (Company) | 0% |
| Interest (Company) | 0% |
| Royalties (Company) | 0% |
| Fees for Technical Services (Company) | 0% |
| Dividends (Individual) | 20% |
| Interest (Individual) | 20% |
| Royalties (Individual) | 20% |
| Fees for Technical Services (Individual) | 20%-40% |
| Transfer Tax | 3%-5%, depends |
| Real Property Tax | 1.2% |
| Standard Rate | 13% |
| Reduced Rate | 0%/3%/5%/6%/9% |
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