According to the new IIT law, an individual who does not have domicile in China and has resided in China for 183 days or more in a tax year, but less than 6 consecutive years, his/her foreign sourced income paid by a overseas organization or individual shall, upon filing with the tax authority in charge, be exempted from the individual income tax in China. Meanwhile foreigners who are residents of mainland China for 6 consecutive years are subjected to the taxation on their worldwide income
The Ministry of Finance and the State Taxation Administration clarified that the 6 years shall be calculated starting from the year of 2019 and thereafter.
[ news] 07 september 2021
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