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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /4. Withholding on benefits-in-kind / 4.2 Employer provided cars

4.2 Employer provided cars

China

If a car is owned or rented by the employer directly and provided to certain employees for business usage, it is treated as a

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4.7 Business entertainment expenses

6.4 Outbound employees assigned abroad

1.4 Other employer costs/subsidies

2.1.4 Withholding income tax rates

9.3 Emiratisation

2.1.6 Local development tax

2.1.1 Withholding obligation

9.4 Temporary Residence Card (TRC)

6.3 Inbound employees on assignment

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

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

3.1 Tax exempt remuneration

1.4 Fringe benefits tax

2.2.1 SSS contributions

3.2 Pre-tax/post-tax deductions

2.2.8 Workers' Profit Participation Fund

2.2.3 Employer housing contribution (INFONAVIT)