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International Law

: China Briefing Blog

Tax Clarification on Director?s Fees, 13 Month Salaries

By China Briefing

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Sept. 8 – The State Administration of Tax (SAT) issued Circular 121, clarifying four areas of individual income tax policy (IIT) namely director’s fees, 13 month salaries, criteria for recognition as a Chinese national residing overseas, and property splits associated with divorce. These are as follows: Director’s fees Director’s fees should be taxed under individual income [...]

Full post as published by China Briefing Blog on September 08, 2009 (boomark / email).

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