Whether or not an inbound employee on assignment to China, is liable for PRC IIT will be determined by their period of residence in China. What part of their employment is taxable will be determined by its source no matter where it is paid, in or out of China.
Staying less than 90 days
An inbound employee who resides in China for no more than 90 days in a calendar year or any 12-month period depending on different treaty terms, is subject to PRC IIT on their China-sourced employment income to the extent to which it is paid or borne by a Chinese
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Web page updated on 17 Mar 2025 16:01