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THE TAX SYSTEM OF CHINA - IRET
iret.orgPage 5 8 State Administration of Taxation, Ministry of Finance, PRC, Caishui [2008] No. 132, Oct. 9, 2008. 9 State Administration of Taxation, Ministry of Finance, PRC, Guoshuifa [2009] No.87, Apr. 30, 2009. China’s individual income tax is based on a classification system where different types of income are subject to different graduated tax rates.