There is a classification in Chinese citizens and non-Chinese citizens, both of them are regarded as taxpayers in China and their IIT shall be payable in accordance with the provisions of the IIT law of the PRC.
Chinese citizens refers to an individual who has a domicile in the territory of China (refers to individuals who by reason of their family registration administration, family or economic interests habitually reside in China), or who has no domicile but has stayed in the territory of China for one year or more shall pay individual income tax in accordance with the provision of this law for their incomes obtained inside and /or outside the territory of mainland China.
An individual who has no domicile and does not stay in the territory of China or who has no domicile but has stayed in the territory of China for less than one year shall pay individual income tax in accordance with the provisions of this law for their income obtained in the territory of mainland China.
Non-Chinese Citizens refers to individuals who are neither domiciled nor resident in China, or who are not domiciled and have resided for less than one year in China. They shall pay individual income tax in accordance with this Law on income derived from sources within China. Non-Chinese Citizens assume a limited obligation to pay tax and only income from China will be subject to IIT. With regard to expatriates, “to live in China for one year” requires the expatriate to live in China for 365 days per taxable year.
If the expatriate temporarily leaves China for no more than 30 days every time or no more than an accumulated total of 90 days for several times, the time will still be regarded as one year.