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China IIT-LAW sections
Seeded section records for China IIT-LAW.
Country
China
Code
IIT-LAW
Sections
1
Section 6
PRC Individual Income Tax Law art 6 - Taxable income
Article 6 of the PRC Individual Income Tax Law (as amended in 2018) defines taxable income categories, including comprehensive income, business income, interest, dividends, lease income, transfer income, and incidental income. Comprehensive income (wages, labor compensation, royalties, author remuneration) is subject to annual reconciliation under the post-2019 regime.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.