Wage Earners Shouldering More of Income Tax Burden

* Taxes on personal income from operating an individual business can be subject to far lower rates than payroll taxes

* Capital gains taxes are difficult to collect because government departments, such as those in charge of taxation, finance and real estate, don’t share information very well

(Beijing) — China has been collecting more of its personal income tax revenue from salaries and less from a business-earnings levy that has recently come under scrutiny as a vehicle for tax evasion among the rich and famous.