A. Purchasing or Renting a Home and Office
B. Hiring Chinese Secretaries and Service Staff
C. Taking Chinese Language Courses
D. Paying Taxes
E.Schooling Children
F.Relatives Visiting or Vacationing in China
A. Purchasing or Renting a Home and Office
Resident foreign correspondents and foreign news agencies in Beijing may send a written application to rent a home or office to the Beijing Diplomatic Housing Service Corporation, detailing specific requirements. The corporation can provide you with appropriate housing or offices, and is also responsible for building management and maintenance. Resident foreign correspondents and foreign news agencies may also rent or purchase homes and offices approved for foreigners in Chaoyang or Dongcheng districts. If a resident correspondent or news agency intends to change an office or residence, the IPC should be notified in writing. Foreign correspondents and news agencies in Shanghai and Guangzhou should find homes and offices in accordance with local regulations.
ØThe Beijing Diplomatic Housing Service Corporation's contacts are as follows:
223 Chaonei Dajie, Dongcheng District, Beijing
Tel.: 6532-4849, 6532-1040
Fax: 6559-4620
B. Hiring Chinese Secretaries and Service Staff
Resident foreign correspondents and news agencies should contact the relevant departments of the the Diplomatic Service Bureau's (DSB) Personnel Service Corporation for Diplomatic Missions (PSC) to hire service personnel and management staff, including interpreters, secretaries, clerks, cooks, drivers, receptionists, gardeners, electricians, plumbers, painters, carpenters, maintenance workers, porters, cleaners, security guards, janitors, handymen, maids, etc. Specific information should be provided detailing requirements, such as the prospective employee's gender, age, education, etc., so that the PSC can select a suitable candidate within one week and recommend him/her to the resident foreign correspondent or news agencies. If the latter is satisfied with the candidate(s), the two sides can then discuss the concrete terms of employment. When an agreement is reached, the PSC and the permanent bureau of the foreign news agency or resident correspondent will sign a "Contract For Hiring Chinese Staff." The PSC can provide various categories of long-term and temporary service staff for resident foreign correspondents and foreign reporters on short-term assignments in Beijing in accordance with the contract. The PSC has a work force of over 3,700 people, including over 1,140 interpreters and clerks who can provide services in over 20 languages, such as English, French, Spanish, Japanese, German, Arabic, etc.
ØThe PSC is divided into four business departments responsible for different countries, regions and agencies:
Business Department No. 1: for US and UK media organizations.
Address: 44 Guanghua Rd., Chaoyang District, Beijing
Tel.: 6594-7018, 6502-5809, 6532-4651
Business Department No. 2: for media from Japan, Norway, Slovenia, the Netherlands, Yugoslavia, Singapore, Spain, Ireland, France, Canada and Australia.
Address: 44 Guanghua Rd., Chaoyang District, Beijing
Tel.: 6532-4332, 6502-5814, 6502-1475
Business Department No. 3: for media from Italy, Hungary, Portugal, Germany, Switzerland and the ROK.
Address: 3 Sanlitun Liujie, Chaoyang District, Beijing
Tel.: 6463-8213, 6463-8418, 6463-8214
C. Taking Chinese Language Courses
Beijing-based foreign correspondents can request language teachers from the Language Center of the PSC. Shanghai and Guangdong-based correspondents can request them from institutes designated by the Shanghai and Guagdong FAOs.
D. Paying Taxes
Upon assuming their posts in China, foreign correspondents should complete procedures for individual income tax registration and payment at the local tax authority's foreign tax department, in accordance with the Individual Income Tax Law of the People's Republic of China and other relevant regulations. Each correspondent should take his/her journalist card, residence permit, passport, photocopy of the passport and a letter from the correspondent's news agency verifying his/her salary.
According to the Individual Income Tax Law, foreign correspondents working in China must pay individual income taxes. A resident foreign correspondent is considered a resident taxpayer, and thus has unlimited tax-paying obligations, i.e., correspondents must pay income taxes on all income, whether earned in China or elsewhere. Foreign correspondents on short-term assignments in China are not considered resident taxpayers and need only pay individual income taxes on income earned in China. All Beijing-based and temporary foreign correspondents must voluntarily report their individual incomes to the Foreign Tax Department of the Beijing Local Tax Authority. In addition to individual income taxes, the Foreign Tax Department also levies such taxes as business tax, vehicle and ship license taxes and urban real estate tax on permanent bureaus of foreign news agencies in China and their employees.
Resident correspondents must report the importation of any supplies for work or daily use, vehicles, newsgathering or other equipment to local Chinese customs authorities and pay import duties according to relevant Chinese laws. If they import cars for personal use, they must register the cars and apply for licenses from the local Chinese transportation authorities. The above-mentioned items may not be sold or transferred without the approval of local customs authorities.
Beijing-based foreign correspondents should report their individual income taxes, individual vehicle and ship license taxes and real estate taxes to the No. 1 Tax Station of the Beijing Foreign Tax Department. Other taxes related to news agencies' permanent Beijing bureaus should be reported directly to the Foreign Tax Department.
ØThe address of the Beijing Local Tax Authority's Foreign Tax Department is as follows:
206 Gulou Dongdajie, Dongcheng District, Beijing, 100009
Tel. 6402-2931
1.Individual Income Taxes must be Paid on the Following Types of Income:
a.Income from wages and salaries
b.Income from production or business operations of self-employed entrepreneurs.
c.Income from operations of contracted or leased enterprises or institutions
d.Income from remuneration for personal services
e.Income for writers' fees
f.Income from royalties
g.Income from interest, dividends and bonuses
h.Income from the lease of property
i.Income from the transfer of property
j.Incidental income
k.Income from other sources specified as taxable by State Council financial departments.
2.Individual Income Tax Rates (Applicable to Income from Wages and Salaries)
Grade Monthly Taxable Income Tax Rate (%) Approximate Deduction
1 Income of 500 yuan or less 5 0
2 From 501 yuan to 2,000 yuan 10 25
3 From 2,001 yuan to 5,000 yuan 15 125
4 From 5,001 yuan to 20,000 yuan 20 375
5 From 20,001 yuan to 40,000 yuan 25 1375
6 From 40,001 yuan to 60,000 yuan 30 3375
7 From 60,001 yuan to 80,000 yuan 35 6374
8 From 80,001 yuan to 100,000 yuan 40 10375
9 Income above 100,001 yuan 45 15375
Notes:
1.)"Monthly taxable income" in the table refers to the amount remaining after the deduction of 800 yuan for expenses or an additional deduction of expenses from monthly income.
2.)For income from writers' fees, remuneration for personal services, lease of property, interest, dividends and bonuses, transfer of property, incidental income and income from other sources, a flat rate of 20% will be charged.
3.Determination of Individual Income Sources
Article five of the Regulations for the Implementation of Individual Income Tax Law stipulates the criteria for determining the taxable income earned within China. Individual income tax must be paid on any income legally earned from the following types of income and determination of income sources:
1.)Income from wages, salaries and remuneration for personal services: the place where a person fulfills his/her professional duties or provides services is considered the source of income.
2.)Income from production or business operations of self-employed entrepreneurs: the place where the production and/or services actually take place is considered the source of income.
3.)Income from writers' fees: the place where the payment is made is considered the source of income.
4.)Income from royalties: the place where the royalties are exercised is considered the source of income.
5.)Income from interest, dividends and bonuses: the companies, enterprises or other organizations or individuals that pay the interest, dividends or bonuses are considered the source of income.
6.)Income from lease of property: the place where the leased property is located is considered the source of income.
7.)Income from transfer of property: the place where the transferred, immovable property is located is considered the source of income. Income from the transfer of other properties in China: the place where the transfer takes place is considered the source of income.
8.)Incidental income: the place where the income is earned is considered the source of income, for example, any award won in contests in China is regarded as income earned in China.
Based on these principles, regardless of whether it is paid in China, the following income is considered earned in China, and thus taxable:
1.)Income from wages and salaries earned in China for employment within China.
2.)Income form personal services provided in China.
3.)Income from production or business operations conducted in China.
4.)Income from the rental of property in China.
5.)Income from the transfer of such immovable assets as houses, buildings and land use rights in China, and from the transfer of other properties in China.
6.)Income from providing patent rights, non-patented technologies, trademarks, copyrights and other royalties for use in China.
7.)Income from interest, dividends and bonuses obtained from companies, enterprises and other economic organizations and individuals in China by holding Chinese bonds, shares and stockholding rights.
8.)Income from winning prizes in contests or activities held within China, including from the purchase of prizewinning lottery tickets.
E.Schooling Children
If you want to send your school-age children to schools in Beijing, there are three options: Chinese schools open to foreigners, international schools and embassy schools. Schools open to foreigners enroll both Chinese and foreign students. Each school has either a separate department for foreign students or designated personnel responsible for the administration of foreign students. They provide bilingual education with Chinese as the main teaching language. The tuition per year ranges from about $1,000 to $3,000.
ØChinese schools open to foreigners:
Beijing No.1 Kindergarten
Add: No.19, Wangzhima Lane, Dongcheng District, Beijing
Tel: 64041851
Fang Cao Di Primary School
Add: No.1 Ri Tan Bei Lu Road
Tel: 65094328
Beijing No.55 Middle School
Add: No. 12 Xin Zhong Jie Street, Dong Zhi Men Wai
Tel: 64169531
F.Relatives Visiting or Vacationing in China
If the relatives of a foreign resident correspondent wish to visit him/her or have vacations in China, they should apply for a visa to Chinese embassies or consulates or other missions authorized by the Chinese Foreign Ministry with an invitation letter signed or sealed by the resident foreign correspondent.
