---
name: china-references
description: Primary source references and related open-source projects for this jurisdiction.
license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
metadata:
  source: openaccountants
  jurisdiction: CN
  category: tax
  quality: source-cited draft
  openaccountants_url: "https://openaccountants.com/skills/china-references"
  obligation: OTHER
---

# China — Related Open-Source Projects

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

OpenAccountants is AGPL-3.0. Both projects below lack explicit licenses — treat as reference-only (cannot incorporate code directly).

## individual-income-tax-law

- Repository: [cn/individual-income-tax-law](https://github.com/cn/individual-income-tax-law)
- License: no explicit license
- Stars: 24
- Language: Chinese
- Scope: Full text of 中华人民共和国个人所得税法 (PRC Individual Income Tax Law) in Chinese. Reference for the 7-bracket progressive system (3%–45%) and special deductions.
- Integration: No explicit license — reference only. Useful as authoritative text source for validating bracket tables, deduction rules, and tax-exempt income categories. Cannot incorporate code directly.

## personal-income-tax-calculator

- Repository: [YutHelloWorld/personal-income-tax-calculator](https://github.com/YutHelloWorld/personal-income-tax-calculator)
- License: no explicit license
- Stars: 126
- Language: JavaScript / Chinese
- Scope: 2019个税计算器 (Personal income tax calculator). Implements China's 2019 cumulative withholding system with the new 专项附加扣除 (special additional deductions).
- Integration: No explicit license — reference only. Useful for understanding cumulative withholding methodology and special additional deduction (专项附加扣除) logic. Cannot incorporate code directly.

---

_Source: [OpenAccountants](https://openaccountants.com/skills/china-references) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._