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
Domicile facts
What are the current facts, parties, dates and documents for domicile facts?
Domicile facts can change the applicable legal route, evidence requirement, timing or responsible entity.
Days physically present in mainland China
What are the current facts, parties, dates and documents for days physically present in mainland china?
Days physically present in mainland China can change the applicable legal route, evidence requirement, timing or responsible entity.
Where services are performed
What are the current facts, parties, dates and documents for where services are performed?
Where services are performed can change the applicable legal route, evidence requirement, timing or responsible entity.
Income source and payer
What are the current facts, parties, dates and documents for income source and payer?
Source and payer facts determine taxable scope and withholding.
Treaty residence and prior consecutive-year history
What are the current facts, parties, dates and documents for treaty residence and prior consecutive-year history?
Residence status changes the scope of income subject to China tax.
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.
01Passport/entry-exit recordEstablish identity, nationality, entry history and current immigration status.
02Employment/assignment agreementsConfirm the parties, legal basis, scope, price and operative obligations.
03Workday calendarAllocate where services were physically performed.
04Income-by-source/payer scheduleSeparate income type, source, payer and relevant tax treatment.
05Withholding, tax returns and treaty documentsConfirm filing, payment, withholding, clearance and any relief claimed.
Questions people ask before they build.
Short answers for orientation. The right result can change with the service model and current rules.
Does a Z visa make me a tax resident?
Not by itself. Residence is based on domicile or 183-day presence rules, not visa label alone.
What is the six-year rule?
A consecutive-year framework that can change how certain foreign-source income of non-domiciled residents is treated. Conditions and restarts are technical—see the deep guides.
Where to go next?
183-day orientation · Six-year rule · PIT overview.
Primary authorities
Reviewed sources support orientation, not a fact-specific assessment.
Sources last checked:
Enterprise Income Tax Law / implementing regulationsNational People’s Congress
Individual Income Tax Law / implementing regulationsNational People’s Congress
VAT Law (effective 1 Jan 2026)www.npc.gov.cn
State Taxation Administration current notices/guidancewww.chinatax.gov.cn
