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China Expats Income Tax Advice
Individuals residing in China are subject to individual income tax (IIT). Expatriates who are employed in China are liable for IIT from either the first day they arrive in China or their first official working day. Be aware that the China Tax Bureau may take the arrival date as the trigger point for tax liabilities. They must file a monthly tax return as well as an additional annual return. Penalties for late filing can be up to five times the amount that was due.
Tax liabilities of foreigners generally depend on the period of time an individual spends in China and the source of income. Individuals who spend less than 90 days in one calendar year in China are exempt from IIT if the employment income is paid by an overseas entity.
Residents of countries that have signed a double taxation treaty with China may stay in China for up to 183 days (instead of 90 days) without facing any tax obligations in this case.
If an individual is paid by a China entity,[link widoczny dla zalogowanych], any income derived from working in China will be taxable.
Individuals who stay in China for more than 90 (183) days,[link widoczny dla zalogowanych], but less than a year, are subject to personal income tax on their employment income derived from work performed in China regardless of which entity is paying.
Individuals who reside in China for more than one year, but less than five years, are subject to personal income tax on both China-sourced and foreign-sourced income borne by a China-based entity. Foreign individuals who reside in China for more than five years are taxed on their worldwide income.
A foreign individual who holds the position of legal or chief representative of a China-based entity is automatically liable for paying income tax also on employment income derived from work performed outside China and paid by the China-based entity.
Income from wages and salaries is taxed according to the following progressive rates, ranging from 5 percent to 45 percent. Monthly taxable income is calculated after a standard monthly deduction of RMB2,[link widoczny dla zalogowanych], 000 for local employees. For foreign individuals working in China (including residents of Hong Kong, Taiwan and Macau),[link widoczny dla zalogowanych], the standard monthly deduction is RMB4, 800.
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