IIT can be exempted if and only if a)he/she stays in China temporarily for a total of no more than 90 days in any one tax year, or not more than 183 days where a tax treaty applies, and b)his/her income is paid by an overseas entity and the payment is and shall not be […]
Yes. If an foreigner has stayed in China for more than one full year, then he/she will be subject to Chinese individual income tax on his/her global income both derived inside China and outside China. However, as a concession, if the foreigner has lived in China for more than one year, but less than five years, his/her income derived from […]
The prevailing Chinese IIT laws and regulations are applicable to both foreign and Chinese individuals. However, there are many special rules for foreigners regarding exemptions to certain types of income or compensation under certain circumstances. a)China residence for his/her world wide income b)Foreigners having China-sourced income
