Promulgated: November 29 2001
Effective: January 1 2002
Interpreting authority: Guangzhou Municipal Administration of Local Taxes
Applicability: For the purposes of these Measures, "key taxpayers" includes
Guangzhou Municipality, Strengthening the Administration of Collection of Individual Income Tax from Key Taxpayers Tentative Measures
广州市加强对个人所得税重点纳税人征收管理暂行办法
Applies to expatriates working in Guangzhou capacities, salaried lawyers, registered accountants, enterprise legal representatives and financial officers.
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