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December 2024

Rent withholding and second-generation health insurance related issues

2017-10-01 SANMIN NOTARY AUTHOR: ADMIN Q1: Under what circumstances do I need to pay "10 %租金扣繳稅款」及「2.11% Second Generation Healthcare Supplementary Premium"? Answer: Only if the landlord is a natural person and rents to the tenant for business use (opening a company, business name, line name, performing business, etc.), and the monthly rent "reaches" 20,000 yuan", that is, "2.11% of...