China Labor Remuneration Tax Calculator (Freelance and Author Income)
Calculate the tax withheld on labor remuneration in China: ¥800 or 20% deducted, then 20% to 40%, plus author fees and royalties, and your net income.
This is the tax the payer withholds on each payment. In the annual reconciliation labor, author and royalty income is added to your salary in comprehensive income, so you may get money back or pay more.
What it does
When a company pays an individual for services, it withholds individual income tax on each payment. Up to ¥4,000 it deducts ¥800 of expenses, above that 20%. Labor remuneration then pays 20% up to ¥20,000 of taxable amount, 30% minus ¥2,000 up to ¥50,000 and 40% minus ¥7,000 above. Author's remuneration counts at 70% and pays 20%; royalties pay 20%.
How to use it
- Type the amount of one payment.
- Choose the type of income.
- Read the tax withheld and the net amount.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much tax on a ¥3,000 payment?
(3,000 − 800) × 20% = ¥440, so you receive ¥2,560.
And on ¥30,000?
30,000 × 80% = 24,000 taxable; 24,000 × 30% − 2,000 = ¥5,200.
How is a ¥10,000 author's fee taxed?
10,000 × 80% × 70% = 5,600, at 20%: ¥1,120.
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