I have a question about the my tax nature in China. How to judge I am a resident or not?
183 days is a criterion. A foreigner who has resided in China for a total of 183 days in a tax year ( In china, the tax year is from Jan. 1th and end Dec. 31th) is a Chinese resident taxpayer.
Then, when I was resident taxpayer in China, I need to pay my personal income tax for all of my global income?
Yes, but there is preferential policy for such resident taxpayers: the person who has resided in China for a total of 183 days in a tax year, however, this situation did not last for six consecutive years，the person's salary or wage income paid by overseas companies during the period of working abroad can apply for individual income tax exemption.
If I am not a resident taxpayer in China?
You just need to pay your personal income tax on the income you earned in China.
When did this 183 days policy implement?
183 days criterion is From Jan. 1th, 2019.
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