The first RMB4,800 of your earning in China are tax free.That does not mean you can rush out and declare salaries of RMB 5,000!The tax bureaus are wise to this and will demand to see concrete proof of your earning elsewhere.If you can not provide this they may refuse to register you,effectively immediately making your presence in China illegal.

Salary minus RMB 4,800X tax rate,less quick deduction figure=IIT tax bill

Monthly Taxable Salary         Tax Rate       Quick Calculation Deduction

From RMB5000toRMB20,000       20%                           RMB 375

          RMB20,001-40,000                 25%                          RMB1,375

          RMB40,001-60,000                 30%                          RMB3,375

          RMB60,001-80,000                 35%                           RMB6,375

          RMB80,001-100,00                   40%                         RMB10,375

      In excess of RMB 100,000             45%                         RMB15,375