In China, income tax rate is progressive: the more you earn, the more tax you will pay. Your taxable income includes: base salary, bonuses and commissions, allowances, contributions to social security, etc. The tax range is currently between 3% & 45%.

It is always wise to refer to government websites or international accounting firms like the one below to see the very latest information concerning tax rules and rates. http://taxsummaries.pwc.com/ID/Peoples-Republic-of-China-Individual-Taxes-on-personal-income

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