At the graduate level, all fellowships are considered taxable income by the law of the People's Republic of China on individual income tax law (the presidential orderno. 47) except the fellowship issued by the people's government at the provincial level, the state council, echelons above the Chinese people's liberation army (PLA) army units and foreign organizations and international organizations. For graduate student fellowships, taxes are withheld at the time of disbursement at the rate of 20﹪by the financial sector of Jinan University and the stipend amount is reported to the state.
Generally, graduate student assistantship stipends may be excluded from the taxable income for their failing to reach the individual income tax threshold. Graduate students may also exclude from income monies spent for tuition and fees, books, supplies, and equipment required for courses.
International students may or may not pay taxes on fellowship stipends depending on the specific provisions of the tax treaty between their home country and China.