Foreigners, apart from those who enjoy tax reduction or exemption because of international agreement, tax agreement or other relevant law and regulations, have to pay tax for their income and salary because of employment in China, whether the income or salary is paid by domestic or foreign enterprises.

Tax rate and adjustable amount of foreign employers are the same with Chinese citizens. However, on the basis of RMB 800 Yuan each month of basic benchmark, an additional RMB 3,200 Yuan will be subtracted.