Basically, there are three types of outbound employees outside China:
- Ìý
•ÌýÌýÌýÌý Chinese nationals, 6.4.1
- Ìý
•ÌýÌýÌýÌý Chinese nationals holding a permanent residency status, 6.4.2
- Ìý
•ÌýÌýÌýÌý foreign nationals locally hired in China, 6.4.3
6.4.1ÌýÌýÌýÌý Chinese outbounds
Based on the updated PRC IIT law, a Chinese national, who is domiciled in China, is subject to IIT in respect of all China-sourced and non-China-sourced incomes irrespective of the mode and place where the income is paid. Non-China-sourced income
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Web page updated on 17 Mar 2025 15:10