Text not shown: China's national database of laws forbids automated tools from collecting or copying its data, and the State Taxation Administration's page the calculator cites reserves its copyright with no licence (read on 20 October 2026). Omnikit lists the article its calculator uses, with a link to the official text.
China's Individual Income Tax Law; listed here for how a resident's taxable income from wages and the other 综合所得 is worked out (the 60,000 yuan basic deduction and the special deductions).
Omnikit read the details on this page (the law's name, number and official link) from 国家法律法规数据库 (National Database of Laws and Regulations) on 20 October 2026. They may have changed since; the official site has the current text.