re there any taxation rules specially applicable to foreign contractors in China?
Yes. The Circular on Issues Concerning Policy Links Related To the Collection of Turnover Tax on Foreign Businessmen Contracted to Undertake Engineering Operations and Labor Services, the Circular on the Collection of Business Income Tax on Foreign Businessmen Contracted to Undertake Engineering Operations and Labor Services, and the Circular Concerning the Deduction of Taxes of the Expenses of Foreign Contractors on Equipment and Raw Materials, and the Circular on Issues Concerning the Taxation on Foreign Contractors engaging in the Exploitation of Oil are all regulations that apply to foreign contractors working in China.
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