“If the wage and salary income obtained by the employer in China in the foreign enterprises and institutions in China is paid respectively by the employing party and appointing party, the fee is deducted just by one party, that is, only deducted by the employing party according to the tax law so as to determine the levied income tax. ; and the appointing party will not deduct the fees again, so the fully-paid wage and salary by it shall be calculated to determine the applicable tax rate and levied income tax. ”

“The taxpayer should take the original salary slip and tax payment receipt issued by both parties to a certain tax authority to declare monthly salary and income and settle the individual income tax. The balance will be paid to either side as the case may be. ”