Institute for China Studies

Understanding Payroll, Social Security, And Income Tax In China

E-Learning | Certificate Course

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In this course you will gain an in-depth understanding of China’s payroll system, its social security system and individual income tax framework, including the rights and obligations that apply to both employer and employees. You will learn about the components of China’s social security system, the compliance requirements towards employees in regards of calculation, and contribution as well as the determination of the maximum and minimum contributions.

Per 1 January 2019 China’s amended Individual Income Tax Law entered into effect, which has been the largest reform of law and regulations concerning individual income tax in nearly forty years, effecting changes in the calculation of taxpayers’ IIT liability, IIT withholding and how annual IIT reconciliation and filing is processed. The reform resulted in the establishment of a comprehensive and classified personal income tax system.

You will gain in-depth insights in how the individual income tax framework is designed, starting with definition of resident and non-resident individuals under the relevant law and regulations. Next focus goes out to the determination of tax residency and taxability of income in China, followed by the determination of different types of income for individual taxpayers recognized under the new tax law. You will develop an understanding of the tax deductions under China’s new Individual Income Tax Law, and how transitional preferential tax.

How we deliver value

Experienced Professionals

Actionable Knowledge

Official Data Sources

Tailormade literature

Our programs and courses are designed and taught in close partnership with experienced foreign and China-based industry professionals.

New gained knowledge and insights from our programs, courses and business-oriented publications are directly applicable in business.

Data from official sources is utilized to provide a detailed and accurate view of the latest developments in China’s business environment.

To reflect the latest business developments in China, our programs and courses include tailormade literature and reading materials.

Certificate

Upon successful completion of the course, you will earn a digital certificate of completion from the Institute of China Studies.

Note: After successful completion of the online program, your verified digital certificate will be emailed to you in the name you used when registering for the program. All certificate images are for illustrative purposes only and may be subject to change at the discretion of the Institute of China Studies.

“In this course you will learn the ins and outs of China’s payroll system, its social security system and individual income tax framework, including the rights and obligations that apply to both employer and employees.”
Dr. Van Ostende
Founder, Institute for China Studies

Contact us

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Next: Progress to the Diploma program

Would you like more information about the course and the admission requirements? Then request a free study consultation. Of course, free of charge and without obligation. This way you will learn more about the content of the course, the teaching materials, and the online learning environment.

If you want to expand your knowledge even further, you can continue your studies towards the Recruitment, Contracting & C&B in China Diploma program. When you are admitted, you can submit an exemption request for the course that you have already obtained, and you will go through the entire program even faster.