Refers to "Individual Income Tax Law" provisions, some special taxpayers for wage and salary income from individual income tax, the deduction for expenses of 800 yuan each month on the basis of an additional deduction for expenses. Specified as follows: no domicile in China but made in China, wage and salary income of the taxpayer and are domiciled in China and outside China wage and salary income of the taxpayer, according to their average income levels. Changes in living standards and the exchange rate given 3,200 yuan to determine the additional deductions for expenses. Additional deduction for expenses for a specific range is: (1) China's foreign-invested enterprises and foreign enterprises in the work of foreign workers; (2) Employment in China's enterprises, institutions, social organizations and government agencies working foreign experts; (3) are domiciled in China and outside China, office or employment wage and salary income of the individual; (4) the Ministry of Finance and other staff.
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No. 2
Under the "Individual Income Tax Law" pursuant to article VI, no domicile in China but made in China, wage and salary income of the taxpayer and are domiciled in China and outside China wages and salaries the taxpayer, according to their average income level, living standards and exchange rate changes to determine additional deduction for expenses, scope and criteria determined by the State Council. According to the State Council on February 18, 2008 revised "Regulations for the Implementation of the PRC Individual Income Tax Law," provides additional deduction for expenses is the cost of monthly deduction of 2000 yuan on the basis of the deduction for 2800 yuan. Additional deduction for expenses for the specific scope is: (1) in China's foreign-invested enterprises and foreign enterprises in the work of foreign staff; (2) Employment in China's enterprises, institutions, social organizations and government agencies in the work of foreign experts; (3) are domiciled in China and outside China, office or employment wage and salary income of the individual; (4) for the accounts, tax departments to determine the others.