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.
Are you non-domiciled?
Starting point.
StatusHow many consecutive years counted?
Resolve the how many consecutive years counted question separately before choosing the route.
YearsWas there a qualifying departure break?
Reset question.
BreakWorldwide income already in scope another way?
Treaty/residence.
ScopeWorking rule: China’s IIT rules include a multi-year presence concept often called the six-year rule: unbroken long stays can expand tax scope for non-domiciled individuals, with departure breaks that may reset planning.
The signal ledger.
These facts move the question beyond a label and into a product, money-flow and control analysis.
Bring a compact evidence docket—not a pitch deck.
Give a compliance team or counsel the operating facts that reveal the perimeter.
Questions people ask before they build.
Short answers for orientation. The right result can change with the service model and current rules.
Does one day outside China reset everything?
Not as a slogan.
Where is departure clearance?
Use the linked specialist resource when China Six-Year Tax Rule turns on detailed evidence, procedure or risk assessment.
Primary authorities
Reviewed sources support orientation, not a fact-specific assessment.