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Mainland Taxation Rules Concerning Individual Income Originating from China

As of 1 January 2019, wages and salaries earned by individuals during any period of work within China will be considered to be income originating from China and will be taxed accordingly. In the case of individuals who are jointly employed by domestic and overseas entities or are employed solely by an overseas entity, any visit to China with a duration of less than 24 hours will be deemed a half-day of work for tax purposes.

The new regime was jointly announced by the Ministry of Finance and the State Administration of Taxation in a recently-released circular: Announcement on Individual Income Tax Policies for Non-Resident and Non-Domiciled Individuals. The regulations are in accordance with the revised Law of the People’s Republic of China on Individual Income Tax and the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China.

For further details (in Chinese), please access the following link:

Announcement on Individual Income Tax Policies for Non-Resident and Non-Domiciled Individuals (Announcement No. 35 [2019])

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