Wages and salaries
Tax payable = taxable income × applicable tax rate - quick calculation deduction.
taxable threshold:
chinese resident:2000rmb
foreigners:4800rmb
| Income | Applicable tax rate% | Quick Calculation Deduction. |
| 2000–5000 | 15 | 125 |
| 5000-20,000 | 20 | 375 |
| 20,000-40,000 | 25 | 1375 |
| 40,000-60,000 | 30 | 3375 |
| 60,000-80,000 | 35 | 6375 |
| 80,000-100,000 | 40 | 10375 |
| Above 100,000 | 45 | 15375 |
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