“The tax-free insurance money paid by the employer to the insurance company(when the money is sent into the assurance account) shall be calculated into the current salary. The individual income tax is levied according to the items of wage and salary income, withheld and remitted by the employer. ”

“For the employee in service, the said income should be fully counted into the wage and salary income in current month, as is calculated to pay the tax. ”

“The insurance money abroad paid by the employee in China shall be calculated into the wage and salary income when it is deducted from the enterprise’s taxable income in name of salary payment. The Individual Income taxation Law of P.R.C and some regulations of International Taxation Agreement can be applied to declare and pay the tax.”

“In principle, the insurance money abroad paid by the employee in China shall be equally calculated into the wage and salary income when it is not deducted from the enterprise’s taxable income. The Individual Income taxation Law of P.R.C and some regulations of International Taxation Agreement can be applied to declare and pay the tax. But the social security fees that are supposed to bear by the employee according to relevant laws and regulations can be declared to the tax authority for approval and then it can be not counted into the employee’s individual taxable income.”

“The insurance money abroad paid by the employee in China shall be not deducted from the employee’s taxable income.”