Income Tax Residency

Vous êtes un résident fiscal de la RPC si l'un des critères suivants est satisfait:

  1. Individuals who domicile in P.R.China
  2. Individuals who are physically present in P.R.China for aggregated 183 jours ou plus au cours d'une période donnée de 12 mois (commençant ou se terminant dans l'exercice concerné).

If employees are deemed to be tax residents, they will be liable to pay individual impôt sur le revenu.

Guide ultime de l'impôt sur le revenu de la RPC chinoise en Chine 2021 mis à jour

And the non-resident company that performs the service is considered to have a permanent establishment in China.

Income attributed to the business operation is taxable locally.

Chinese Tax Loss

Tax losses can be used to offset income earned in subsequent years.

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In the absence of any income, the losses cannot be utilized. And the tax losses can only be carried forward for 5 years.

Guide ultime de l'impôt sur le revenu de la RPC chinoise en Chine 2021 mis à jour

Chinese Tax deduction on expenses 

Under PRC individual income tax law, there are tax exemptions (or deductions) on benefits such as international school fees and housing allowance, provided that these items are included in the employment contract.

Make sure to obtain the fapiao (tax invoice) from the landlord and the school as the Tax Bureau will require the applicant to present a copy of the employment contract as well as fapiaos.

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