IIT · 03
IIT & tax residence
Tax residence is not a visa. Days, domicile and worldwide-income questions sit on this route; work permits sit on the immigration hub.
First job Separate tax residence from immigration status, then map the IIT clock.
Start here
Key considerations
- Is the person a tax resident, or only filing China-source employment income?
- Which days test is in view — 183 days or the six-year overlay?
- Is this payroll, or a departure?
Decision map
Keep the question bounded.
- Split status filesImmigration stay versus tax residence.
- Map the IIT questionEmployment income, allowances, worldwide income.
- Watch the calendarWithholding and individual filing dates.
Timeline
Sequence and clocks that change the next action.
- Days and residenceThe test that may change worldwide income.
- Payroll cycleWithholding that already happens each month.
- Year-end / departureReconcile or clearance, not a new visa.
Quick answers
Need the short version? Start with one narrow question.
These explainers answer one question. They do not replace this topic route or a deep guide.
Curated resources
Open the asset that matches this job.
China tax decision and compliance guide
National CIT, VAT, IIT, residence, transfer pricing and exit-clearance desk.
Individual income tax for foreign individuals
IIT on employment and other China-source income for foreign individuals.
China tax residence and the 183-day rule
Tax residence tests — not the same question as a visa or work permit.
Expat IIT hub: residence, six-year rule and allowances
A bundled IIT orientation for payroll and HQ teams.
Visa and immigration hub
Work permits and stay are a different file from tax residence — use the immigration hub for status.
Helpful to prepare
Facts that make the next conversation clearer.
These items are orientation aids, not a legal requirement list.
- Role, employer and high-level day-count facts
- Whether immigration status is a separate open question
- Payroll owner in China versus HQ
Local context
Add the city when bureau practice changes.
Filing portals, fapiao practice and clearance queues vary after the national tax question is identified.
Open city and province guidesCounsel hand-off
Need tax counsel?
This hub organises tax files and clocks. It does not compute tax, grant clearance or file a return on your facts.
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