Author China Legal Portal Editorial · ReviewerQian Peng · Last reviewed · 3 min read · Editorial policy · AI content policy · Disclaimer · Not legal advice — confirm current rules with counsel and authorities
At a glance
Tax & Fiscal Compliance: typical process stages
Four high-level stages — details and local variations are in the guide below.
1RegisterTax status & invoicing setup
2FileCIT, VAT, IIT calendars
3GovernTP, related parties, PE
4ExitClearance & remittance docs
City hubs
Local guides & lawyers
Drill into city × practice hubs where available, or open the city legal market guide.
Not tax advice. SAT day-count circulars and treaty articles change. This page is this-year residence — not the six-year worldwide trigger and not a treaty opinion.
You are generally a China IIT resident for a tax year if you have a China domicile or you spend 183 or more full 24-hour days in mainland China in that calendar year (1 January–31 December). Arrival and departure days usually do not count. Under 183 days you are usually a non-resident: China-source income only — your China workdays are still taxable. Crossing 183 does not by itself put foreign rent and dividends on the China return; that is the six-year rule. Visa validity, police registration and a tax-treaty 183-day employment article are different clocks.
Generally a full 24 hours in mainland China. Confirm live SAT wording.
Under 183?
Usually non-resident. China-source (including China work) still taxed.
Does 183 = worldwide?
No. Six-year page.
Treaty 183?
A different test. Not this page.
Crossing 183 is not automatic worldwide tax.
Scope and legal framework
IIT Law — resident individuals. An individual domiciled in China, or not domiciled but residing 183 days or more in a tax year, is a resident taxpayer. Residents use comprehensive-income mechanics. Non-residents are taxed on China-source income by category.
SAT day-count practice. For the 183-day residence count, a day in China is generally a presence of 24 hours. Days of entry or exit typically do not count. Count mainland China — not “Greater China” tourism.
Treaties are not this test. A double-tax agreement may use 183 days in a twelve-month period for short-term employment income. That is not the IIT residency definition. Do not run a treaty claim off this page.
Hotel nights are not SAT days.
Practical workflow
Hong Kong same-day hops usually are not a mainland 24-hour day.
List every mainland arrival and departure this calendar year.
Count only full 24-hour mainland days.
If under 183: non-resident pack — China-source and withholding. If 183+: resident pack, then open the six-year page.
Common mistakes
China salary is still taxable if you work here under 183 days.
Using work-permit validity as the day count.
Assuming 183 days taxes the US brokerage.
Rolling “any 12 months” instead of the calendar year.
Action checklist
Passport / exit-entry spreadsheet for this year.
Full-day total written down.
Resident or non-resident labelled.
If resident: six-year page next, not a forum thread.
Legal boundary: Prefer primary statutes, judicial interpretations, and official guidance when making decisions. Where this guide links to city hubs or lawyer listings, verify credentials and engagement terms directly with counsel. Full disclaimer · Request a consultation.
FAQ
Common questions
Quick answers for foreign nationals and employers. Rules vary by city and change over time.
Does a Hong Kong weekend count as leaving China?
For this test you are counting mainland 24-hour days. A same-day HK hop usually adds no mainland day. It is also not a 31-day six-year reset — see the next page.
I am here 100 days. Is my China salary tax-free?
No. Non-residents still pay IIT on China-source employment. Under-183 only limits foreign-source reach, not China workdays.
Consultation preparation
What to prepare before contacting counsel
Send a focused first package so counsel can check conflicts, understand scope, and identify urgent deadlines.
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.
Topic counsel
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