Q&A relating to Individual Income Tax for Foreign Individuals(外国人个人所得税)
0I. What kinds of foreign individuals shall pay Individual Income Tax (“IIT”) in China?
Pursuant to the PRC IIT Law and its Detailed Implementation Rules:
  1.Foreigners, residents of the regions of Hong Kong, Macau and Taiwan (hereinafter referred to as “Foreign Individuals“) who derive income from working or employment…
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