Has the annual salary of China football players been taxed?

China football has developed rapidly in recent years, and more and more players are joining domestic professional leagues and beginning to earn a high annual salary. However, whether the annual salary of these players has been taxed is a topic of great concern, and this will be discussed below.

According to the national tax policy, as a citizen of China, all personal income should be taxed. In 2018, the "Individual Income Tax Law (Amendment)" issued by the State Administration of Taxation clearly stipulates that the income scope applicable to personal income tax includes wages and salaries, income from production and operation of individual industrial and commercial households, income from contracting and leasing operations of enterprises and institutions, etc. The annual salary of China football players obviously belongs to the category of salary income, so they should be taxed.

According to media reports and relevant data, the annual salary of most China football players is paid in the form of contracts. This means that the income received by the players is earned through a legal contractual relationship, and the payer will also deduct relevant taxes and fees in accordance with the law. According to the tax law, the personal income tax rate varies according to different income levels, ranging from 3% to 45%. Therefore, generally speaking, the annual salary of a player is already taxed under the supervision of the tax department.

As a special industry, professional sports are of great significance to the development of the sports industry. In order to encourage and promote the development of the sports industry, the State Administration of Taxation has issued a series of preferential policies. For example, starting from 2019, China football players can enjoy a 5% tax rate on the remaining amount after deducting reasonable expenses from participating in domestic competitions. The implementation of this policy aims to encourage players to stay in China and contribute to the development of domestic football.

Although the State Administration of Taxation has clearly stipulated that the annual salary of players should be taxed in relevant policies and has introduced a series of preferential policies, it should also be emphasized that ensuring that the annual salary of players is taxed is a personal responsibility. As a concrete manifestation of legal awareness and tax awareness, every player has the responsibility to abide by the tax law and pay taxes in accordance with the law.