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Individual income tax finalization for foreigners in China. By Eunice Ku. Jan. 14 â Individual income tax (IIT) is normally withheld from wages or salaries by employers and paid to the tax authorities on a monthly basis (within 15 days of the end of each month).
1.8k Views. Value Added Tax (VAT) is one of the indirect taxes that is levied by the state government on tangible goods. Goods and Services Tax (GST) is an umbrella tax that seeks to subsume all indirect taxes. Unlike the existing VAT, which is levied only on manufactured goods, GST will also include services.