China
A profit-share is business operation income at 5-35% (or labour-service/comprehensive income at 3-45%). The dominant issue is not the rate but that receiving and converting crypto is outright illegal in mainland China, creating serious AML/regulatory exposure.
Self-employment / business operation income (经营所得) if registered; otherwise labour-service income rolled into comprehensive income.
5-35% business operation income; or 3-45% if treated as comprehensive (labour-service) income.
Voluntary self-pay basic pension + medical for flexible-employment individuals; rates set provincially.
Deemed/approved levy (核定征收) for individual industrial-and-commercial households - a de facto presumptive regime at local discretion.
ILLEGAL - total ban reaffirmed 2025 covering crypto trading, OTC fiat conversion and stablecoins (USDC/USDT); only e-CNY is legal. Receiving/cashing USDC creates AML exposure that overshadows the tax question.