Paid by the lessor at the time of issuing the invoice.
(Provide lease agreement) 3. Land use tax varies according to different locations. Please consult the local tax service office.
Pay quarterly.
4. Pay urban construction tax and education surcharge according to the value-added tax paid by national tax.
Provinces also have local education surcharges.
5. Personal income tax is withheld and remitted from wages and salaries.
6. The guild funds are generally 2% of the total wages. 7. Disabled Employment Security Fund.
(100 person pays 1.5 person) x local average wage 8. Travel tax.
9. Social security costs (pension and unemployment) vary from province to province, and are basically the same.