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China Legal Guides · National framework

Expat IIT Checklist for Employees & HQ Payroll

Run this at offer stage, each January, and 90 days before exit.

Updated16 Aug 2026
AudienceForeign businesses & individuals
Author Qian Peng · Reviewer Hongliang Xu · Last reviewed · 2 min read · Editorial policy · AI content policy · Disclaimer · Not legal advice — confirm current rules with counsel and authorities

At a glance

Workflow in this guide

Section sequence for this topic.

  1. People & days
  2. Residence & multi-year
  3. Pay & allowances
  4. Offshore & equity
  5. Exit year
Legal planning desk with source documents, authority records and evidence file
Working file · authority, workflow and evidence
General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-income exposure depend on day counts, contract structure, treaty claims, and STA practice. Rules and preferential policies change. This is not tax advice and does not create an attorney–client or accountant–client relationship. Confirm with a PRC tax advisor and home-country counsel before you structure pay, claim exemptions, or leave China.

Expat IIT cluster: Hub · 6-year rule · 183-day residence · Tax-free allowances · Worldwide income · Departure clearance · Primary sources · Checklist

People & days

  • ☐ Entry/exit calendar for current and prior years
  • ☐ Work permit / residence permit validity aligned with presence
  • ☐ Dual-contract map (who pays what, where work is done)

Residence & multi-year

  • ☐ Current-year residence conclusion documented
  • ☐ Six-year / preferential continuity tracker updated
  • ☐ Treaty residence position if dual claim possible

Pay & allowances

  • ☐ Housing lease + fapiao pack
  • ☐ Education / language / flight support receipts
  • ☐ Payroll codes match policy (no casual cash)

Offshore & equity

  • ☐ Vesting calendar vs China presence days
  • ☐ Foreign brokerage / rental income list
  • ☐ CRS-exposed accounts inventory (awareness, not panic)

Exit year

  • ☐ Final bonus / leave pay forecast
  • ☐ Filing calendar after departure
  • ☐ Document archive owner named

Hub: Expat IIT hub.

Need China IIT counsel for expats?

Browse Finance & Tax lawyers or Ask a Lawyer with your day-count calendar, employment contracts (China + home), and last IIT returns.

Legal source archive with indexed legislation and official records
Source register · primary authorities and verification
Sources & trust

How to use this guide

Primary sources cited on this page: ? Entry/exit calendar for current and prior years; ? Work permit / residence permit validity aligned with presence; ? Dual-contract map (who pays what, where work is done); ? Current-year residence conclusion documented; ? Six-year / preferential continuity tracker updated; ? Treaty residence position if dual claim possible; ? Housing lease + fapiao pack; ? Education / language / flight support receipts; ? Payroll codes match policy (no casual cash); ? Vesting calendar vs China presence days; ? Foreign brokerage / rental income list; ? CRS-exposed accounts inventory (awareness, not panic).

Editorial, AI and verification policies

This page is general information for orientation. It is not legal advice and does not create an attorney–client relationship.

Review the Editorial Policy, AI Content Policy, and Lawyer Verification Policy.

Consultation preparation

Before contacting counsel

First package for a conflict check
  • A concise timeline and the result you want to achieve.
  • Names of all parties and affiliates for a conflict check.
  • Key contracts, notices, correspondence, filings, or decisions.
  • Known deadlines, preferred language, location, and budget constraints.
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