中國返工交稅怎計

If your employment contract signed in HK, you are subjected to HK salary tax. However, due to there is a double tax relief between PRC and HK, therefore, if you worked in China for more than 183 days, you are subjected to PRC IIT (i.e. individual income tax).

As you are not a PRC citizen, you have RMB4000 personal allowance for deduction per month. After that deduction, the remaining balance is subjected to IIT calculation. The % for calculating the IIT is depended on your monthly salary received. (e.g. if your remaining balance after deducted the personal allowance is 25k, the % seems 20%)