employment tax
1.Federal self-employment tax--Required by those who work for themselves to cover Social Security and Medicare contributions.
2.Inside Dalian city the graduate registered permanent residence of 4 areas obtain employment can fall inside city, in the graduate of developing zone obtain employment registered permanent residence can fall in the developing zone, in the graduate of obtain employment of free tax zone registered permanent residence can fall in free tax zone, in the graduate of obtain employment of area of new and high garden registered permanent residence can fall in area of new and high garden, fall in the developing zone in the graduate registered permanent residence of obtain employment of double D harbor.
3.Basis " total bureau of Wu of tax of the Ministry of finance, state about personnel of unemployment of come off sentry duty again the announcement of issue of policy of obtain employment concerned taxation " (wealth tax [2002]208 date) concerned regulation, unemployed to come off sentry duty personnel is engaged in individual manage (except industry of bldg. , entertainment and advertising, sauna, massage, Internet bar, oxygen outside) , the sun that registers card from Wu of the duty that get rises, avoid inside 3 years ask for business tax, city to safeguard expenses of construction duty, education to add with individual income tax.
4.Papers that must be signed by a new employee before employment begins. Can include employee contracts, medical forms, insurance forms, tax deduction forms, etc.
5.Foreign nationals, employed by foreign company to exercise employment in the PRC, shall pay IIT subject to the condition for tax exemption being met; Otherwise the employee shall pay tax in proportion to number of days he/she works in the tax year, irrespective of where the employee receives the income.
