1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system
The China tax year is a calendar year.
China's tax legislation is based on the Amendment of the PRC IIT Laws on 31 August 2018. This is the 7th revision to the Law of PRC IIT (the Updated IIT Law) ever since it was published in 1980. Following the updated PRC IIT law, its Implementation Rule has been officially announced by the State Council on 22 December 2018. The Updated IIT Law and its implementation rule became effective from 1 January 2019.
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