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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / China / Author details

Author details | China

China

Eva Tian

Eva Tian is a Tax Partner at Chung Rui Tax Group Co., Ltd. www.crtax.com. Prior to joining Chungrui Tax Group, Eva worked with

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4.7 Business entertainment expenses

8.1 Penalties for non-compliance

Author details

2.1.6 Local development tax

2.1.9 Schedular payments

6.3 Inbound employees on assignment

3.7 Performance-related bonuses

2.2.2 Social security rates

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

6.1.1 EU social security agreement

5.1 Employer registration

5.3 Foreign employers

9.3 Work visas

Return of employees (ROE)

2.2.1 Mexican Social Security Institute (IMSS)

2.2.1 SSS contributions

1.3.2 Annual reporting

2.2.4 Gratuity fund

6.2 Double tax relief

2.2.1 Employee provident fund (EPF)