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 outside China may be exempt from taxation. But the prerequisites are that approval from competent tax authorities is obtained, and that the foreign income shall not be paid or borne by any Chinese individuals or enterprises.
If a foreigner has stayed in China for more than five years, then from the sixth year, all his/her worldwide income is subject to the Chinese individual income tax.
