Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 3 The tax rate of individual income tax: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For business income, the excess progressive tax rate of 5% to 35% is applicable (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of%.