案例分析题Mr Lin, a China tax resident
案例分析题Mable is a serial entrepreneur
案例分析题TAX RATES AND ALLOWANCES
The following tax rates and allowances are to be used in answering the questions.
Enterprise income tax
Individual income tax
Entrepreneurs who receive production or operation income derived from private industrial or commercial enterprises
Monthly personal allowance for a China local RMB 3,500
Additional allowance for expatriate employees RMB 1,300
Allowance each time for individual service income, income from manuscripts, royalties and rental of property:
Note: VAT reforms in China since 1 August 2013 need not be considered.
Exchange rate
USD1 = RMB
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