SAP ABAP Data Element PCN_SPCRL (Special rule for tax calculation)

Hierarchy

☛ SAP_HRCCN (Software Component) Sub component SAP_HRCCN of SAP_HR
   ⤷ PA-PA-CN (Application Component) China
     ⤷ PB28 (Package) HR master data: China

Basic Data

Data Element	PCN_SPCRL
Short Description	Special rule for tax calculation

Data Type

Category of Dictionary Type	D	Domain
Type of Object Referenced		No Information
Domain / Name of Reference Type	PCN_SPCRL
Data Type	CHAR	Character String
Length	1
Decimal Places	0
Output Length	1
Value Table	T7CN31

Further Characteristics

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Parameter ID
Default Component name
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No Input History	☐
Basic direction is set to LTR	☐
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Field Label

	Length	Field Label
Short	10	Rule
Medium	13	Special rule
Long	32	Special rule for tax calculation
Heading	10	Spec. rule

Documentation

Definition

The special rule formulated by the Tax Bureau of China for tax calculation, which applies mainly to the foreigners working in China, specifies the employee's length of stay in China. Their four types of income (see the description below), will be taxed selectively according to the rule.

• Income1, the foreigner employee's income paid by the Chinese enterprise or by his or her Chinese employer during the employee's working period in China.
• Income2, the foreigner employee's income paid by the employer in his or her own country during the employee's working period in China.
• Income3, the foreigner employee's income paid by the Chinese enterprise or by his or her Chinese employer during the period outside of China.
• Income4, the foreigner employee's income paid by the employer in his or her own country when the employee is out of China.

History

Last changed by/on	SAP	20011002
SAP Release Created in