{"slug":"china-income-tax-salary","name":"China Salary Tax & Net Pay (cumulative withholding 累计预扣)","category":"earn","tags":["tax","income"],"tagline":"Your real China take-home month by month — under the cumulative method, where the same salary is taxed more each month as the year goes on.","endpoint":"https://xearno.tools/api/v1/tools/china-income-tax-salary","page":"https://xearno.tools/t/china-income-tax-salary","description":"Computes monthly and annual individual income tax (IIT) on a China salary using the actual cumulative withholding method (累计预扣预缴法). Because tax is recomputed on year-to-date income, the same gross salary is withheld more each month as cumulative income climbs the brackets — so your take-home falls through the year. Simple monthly-bracket calculators (and general AI) get every month after the first bracket crossing wrong.","inputSchema":{"type":"object","properties":{"monthlyGross":{"description":"Monthly gross salary Assumed constant across the year.","type":"number","minimum":0,"default":30000},"socialInsurance":{"description":"Monthly social insurance & fund (个人部分) Your own 五险一金 deduction per month (专项扣除) — this reduces taxable income. Use the 五险一金 calculator to get it.","type":"number","minimum":0,"default":4500},"specialDeductions":{"description":"Monthly special additional deductions (专项附加扣除) Total of children’s education (2,000/child), childcare under 3 (2,000/child), elderly care (up to 3,000), housing loan interest (1,000) or rent (800–1,500), continuing education (400). These cut tax, not cash.","type":"number","minimum":0,"default":3000}},"required":[],"additionalProperties":false},"methodology":["Cumulative withholding (累计预扣预缴法): each month, tax is computed on year-to-date taxable income = cumulative gross − cumulative (5,000/month standard deduction + social insurance + special additional deductions), using the annual comprehensive-income rate table; the month’s withholding is that cumulative tax minus tax already withheld this year.","Because cumulative income climbs into higher brackets as the year progresses, the monthly withheld amount rises (and take-home falls) even when gross is constant. It is deferral, not extra tax — the 12 months sum to the annual-table tax on total annual taxable income.","Annual comprehensive-income table (cumulative): 3% to 36,000; 10% to 144,000 (−2,520); 20% to 300,000 (−16,920); 25% to 420,000 (−31,920); 30% to 660,000 (−52,920); 35% to 960,000 (−85,920); 45% above (−181,920).","Special additional deductions reduce taxable income (hence tax), not take-home cash. This tool assumes a constant monthly gross and the same deductions each month; irregular pay or mid-year changes shift the month-by-month split but not the annual total."],"usage":"POST https://xearno.tools/api/v1/tools/china-income-tax-salary with a JSON body matching inputSchema."}