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 expatriates working in various capacities in Guangzhou (including overseas Chinese and compatriots from Hong Kong, Macao and Taiwan), salaried lawyers, registered accountants, brokers in the entertainment, sport and economic sectors, enterprise legal representatives and financial officers in high-income industries and sole proprietors, shareholders or partners whose business income reached specified levels in the previous year (Article 2).
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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