State Administration of Taxation, Several Operational Questions in Relation to Individual Income Tax Official Reply

Issued: February 9 2002

Main contents: The Official Reply lists the order of deduction of property leasing related taxes and fees before paying of individual income tax (Item Two). The Reply also deals with individual income tax questions on discounts or subsidies granted by employers for subscription of negotiable securities as well as on income derived from works or books published by one's own work unit (Items Two and Three).
Related legislation: Questions Concerning the Levy of Individual Income Tax on Discounts or Subsidies Granted by Employers to Individuals Who Subscribe for Negotiable Securities such as Shares Circular, Jan 20 1998, CLP 1998