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Individual income tax finalization for foreigners in China. By Eunice Ku. Jan. 14 â Individual income tax (IIT) is normally withheld from wages or salaries by employers and paid to the tax authorities on a monthly basis (within 15 days of the end of each month).
Following is a briefing of VAT under China's tax system from China's Ministry of Finance for your reference. Briefing of VAT Under China's Tax System. Tax Policy Department. Ministry of Finance. started to implement VAT in 1984 on 24 specified taxable items.