Individual income tax on labor remuneration

The individual income tax on labor income refers to the tax paid by individuals on their income from labor services, such as salaries, bonuses, commissions, and other forms of remuneration earned through employment. The tax rate is calculated based on the individual's taxable income, and the tax is generally withheld by the employer and paid to the government on the employee's behalf. In China, the individual income tax on labor income is divided into seven tax brackets, with progressively increasing rates depending on the level of income.