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OHACN_TR_009 - Define Threshold Amt. for Remuneration for Providing Services for Resident

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In this Customizing activity, you define the threshold amount used to calculate the tax exemption for remuneration for providing services for resident. According to the legal requirement, the amount is CNY 4,000.

For resident, system processes the income of remuneration for providing services in the following ways:

• If the income is less than CNY 4,000, a fixed amount of CNY 800 (4,000*20%) is deducted as the tax exemption.

• If the income is more than CNY 4,000, the amount for tax exemption is calculated using the formula: the exempted amount = income * exempted percentage / 100

For non-resident, the amount for tax exemption is calculated using the formula:

the exempted amount = income * exempted percentage / 100

Note that the percentage for tax exemption for remuneration for providing services is defined in the Exempted Percentage for Remuneration for Providing Services (EPPCT) payroll constant.

For more information, see the documentation for Threshold Amount for Remuneration for Providing Services for Resident (EPAMT) payroll constant.

The standard SAP system contains entries whose values are set by the State Administration of Taxation of China. You may need to update the amount if regulations change.

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