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Income Tax Residency

Usted es un residente fiscal de la República Popular China si se cumple alguno de los siguientes criterios:

  1. Individuals who domicile in P.R.China
  2. Individuals who are physically present in P.R.China for aggregated 183 días o más en cualquier período de 12 meses (comenzando o terminando en el año fiscal en cuestión).

If employees are deemed to be tax residents, they will be liable to pay individual income tax.

Guía definitiva sobre el impuesto sobre la renta de la República Popular China en China 2021 actualizada

And the non-resident company that performs the service is considered to have a permanent establishment in China.

Income attributed to the business operation is taxable locally.

Chinese Tax Loss

Tax losses can be used to offset income earned in subsequent years.

2021 Actualizado: ¿Cómo configurar una empresa china impresionante fácilmente (como extranjero)?

In the absence of any income, the losses cannot be utilized. And the tax losses can only be carried forward for 5 years.

Guía definitiva sobre el impuesto sobre la renta de la República Popular China en China 2021 actualizada

Chinese Tax deduction on expenses 

Under PRC individual income tax law, there are tax exemptions (or deductions) on benefits such as international school fees and housing allowance, provided that these items are included in the employment contract.

Make sure to obtain the fapiao (tax invoice) from the landlord and the school as the Tax Bureau will require the applicant to present a copy of the employment contract as well as fapiaos.

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