| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Chong, Spencer. |
| Article Title | Taxing work / Spencer Chong. |
| Is Part Of | The Hong Kong accountant ; v.7, no.4, Jul/Aug 1996, p.70, +2p., illus. |
| Abstract | In June 1994, the State Tax Bureau (SAT) issued a Circular, Guoshuifa [1994] 148 (Circular 148) covering various individual income tax (IIT) matters in respect of wage and salary income of individuals not domiciled in China. Subsequently, in March 1995, the SAT issued another circular, Guoshuihanfa [1995] 125 (Circular-125) to clarify certain matters arising from the implementation of Circular-148. The salient points of the two circulars are summarised in this article. |