Direct answer

IIT residence is domicile or meeting the day-count test — it is not ‘I have a Z-visa’ and not automatically worldwide tax forever.

PRC Individual Income Tax residence depends on domicile in China or presence meeting statutory day-count rules. Residents and non-residents face different worldwide vs China-source scopes. The live 183-day basics wiki and foreigner 183-day guide already own day-count narrative depth — this page is the atomic residence definition for the expansion map. The six-year rule is the anti-worldwide-reset related pages. Departure clearance is a different exit file. Do not invent a second 183-day related guide slug.

The classification screen

4 questions before you choose the route.

This page identifies the right question and evidence. It does not determine the legal outcome on a reader’s facts.

01

Domicile or days?

Which test.

Test
02

What day-count method applies?

Live 183-day pages.

Days
03

Worldwide vs China-source?

Status result.

Scope
04

About to leave?

Clearance related pages.

Exit

Working rule: Map the regulated role before marketing or launch in China.

What changes the answer

The signal ledger.

These facts move the question beyond a label and into a product, money-flow and control analysis.

Signal
Ask the operating question
Why it changes the route
Clone 183-day basics
Second related guide.
Link it.
Visa type as residence
Z/Q as tax status.
Wrong.
Ignore six-year overlay
Planning gap.
related pages.
Prepare before you escalate

Bring a compact evidence docket—not a pitch deck.

Give a compliance team or counsel the operating facts that reveal the perimeter.

01Entry/exit recordsDays.
02Contract and employer locationDomicile clues.
03Prior IIT filingsHow you were treated.
Common confusions

Questions people ask before they build.

Short answers for orientation. The right result can change with the service model and current rules.

Is 183 days the only test?

It is the common presence test discussed on the live basics pages — domicile and other details still matter. Read those pages with this one.

Where is the deep foreigner guide?

China tax residence foreigners 183 days.

Primary authorities

Reviewed sources support orientation, not a fact-specific assessment.