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China – The Individual Income Tax Law of the People’s Republic of China (Sixth Amendment)

Changes in Income Tax

Background

On June 30, 2011, the 21st session of the Standing Committee of the Eleventh National People's Congress of the People's Republic of China (PRC) passed the Amendment to the Individual Income Tax Law of the People's Republic of China ("the Sixth Amendment"), which will come into effect from September 1, 2011.

According to the Sixth Amendment, there will be changes on the monthly standard deduction (MSD) and tax rates for salaries and wages, as well as the filing and payment deadline for monthly PRC individual income tax (IIT) return.

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