Principles for paying individual income tax

According to Individual Income Tax Law of the People’s Republic of China, the following principles shall be followed in deciding whether a foreigner needs to pay individual income tax in China:

(1) Individual income tax shall be paid by foreigners who are domiciled in the People's Republic of China on their income gained within or outside China and be calculated in separately;

(2) Individual income tax shall be paid by foreigners who are not domiciled in the People's Republic of China and have resided in China for more than one year on their income gained within or outside China and be calculated in separately;

(3) Individual income tax shall be paid by foreigners who are not domiciled in the People's Republic of China and have resided in China for less than one year on their income gained within China;

(4) Individual income tax shall be paid by foreigners who are not domiciled in the People's Republic of China and have not resided in China on their income gained within China.