China's tax-residency rules depend on facts such as domicile and days in the country. Before asking a qualified tax adviser for an opinion, assemble a reliable record of those facts. This checklist is for preparation, not a determination of your status or tax bill.
What the national law asks about
The State Tax Administration's English text of the Individual Income Tax Law says an individual domiciled in China, or one without domicile who resides in China for an aggregate of at least 183 days in a tax year, is a resident individual under the law. The tax year runs from January 1 to December 31. The State Council guide summarizes resident and non-resident treatment. These statements are starting points; how days, domicile, income and any applicable treaty affect your own case needs qualified review.
Make a record pack
- Travel: a dated list of entries and exits from China for each relevant calendar year, checked against passports and available official entry-exit records.
- Home and work: residence arrangements, employment and assignment contracts, and records of where duties were performed.
- Income: payslips, bonus and other income statements, and any employer explanation of where payments arose.
- Tax history: withholding statements, returns, payments and tax-residency documents from China and any other relevant jurisdiction.
- Open questions: uncertain travel dates, income sources, treaty claims or differences between employer records and your own documents.
Questions for your adviser
- Which facts matter for domicile and the count of days in each tax year?
- Which income items and withholding records should be reviewed together?
- Could a tax treaty affect the analysis, and which current treaty text and residence evidence are needed?
- What should be confirmed with the tax authority before filing or correcting a return?
Bring missing or conflicting facts to the adviser rather than smoothing them over. The employer can supply payroll and assignment records; the tax authority can clarify official procedures. A qualified adviser can analyze the legal and treaty questions using your complete records. Do not treat this article's checklist as personal financial or tax advice.