Individuals who do not have a domicile and do not reside in China, or individuals who do not have a residence and have resided in China for less than 183 days in a taxable year, arenon-resident individuals. Income derived by a non-resident individual from within the territory of China sh...
When calculating their IIT amount, foreign expatriates need to proportion their total taxable income based on income source and duration of stay in and outside of China during the month (the specific formulae are listed in the accompanying table). When counting the number of work days in China...