Understanding Permanent Establishments in China

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China Briefing is a monthly magazine and daily news service about doing business in China. We cover topics relating to the Chinese economy, the market in China, foreign direct investment and Chinese law and tax. It is written in-house by the foreign investment professionals at Dezan Shira & Associates

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Déclaration d’ IIT sur les Revenus de 2011

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Les individus résidant Chine sont
imposables au titre de l’impôt sur
le revenu individuel (individual
income tax ou IIT). Les expatriés
employés par une entreprise
étrangère en Chine sont redevables de l’impôt
sur le revenu individuel à partir du jour de leur
arrivée en Chine.

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