This question has been replied many times before, so I do suggest you do search here maybe using income tax rates for foreigners to find the previous ones.

But anyway, foreigners in China do not pay taxes at all on the first 4800 Rmb of monthly salary, and anything above that goes on a sliding scale.

Tax Rate Chart

Taxable Income Range (RMB)Tax RateDeduction (RMB)< 5005%0501-200010%252,001-500015%1255,001-20,00020%37520,001-40,00025%1,37540,001-60,00030%3,37560,001-80,00035%6,37580,001-100,00040%10,375100,001+45%15,375 Tax = ( Taxable Income * Tax Rate ) – Deduction

Taxable Income = ( Total Income – Initial Deduction* – Reimbursable Deduction** )

* Initial deduction is 4,800 for foreigners.
 

** Reimbursable deduction includes rental, children’s school tuition, language learning costs, home leave travel expenses, business expenses, etc… Not all companies provide this “tax reimbursement” service. You should find out from your employer if your company’s accounting department can apply for tax reimbursement for you and also what kinds of expenses are tax reimbursable. If you can, then you need to get official government receipts, called “fa piao” (发票) in Chinese, for these expenses and submit to accounting for monthly tax reimbursement.

Tax Example

Salary of 10K RMB/month

Taxable Income = 10,000 – 4,800 = 5,200
Tax Rate = 20%
Deduction = 375

Tax = 5,200  x  0.2  – 375 =  665 RMB monthly

I depends on your income and can be up to 45% if you are paid very well.

depends on which province you work in.....some have high tax rate...some have low tax rate

I read in a Book distributed at a function organized by wuhan government: Only  those earning more 10,000 are taxed