Resident taxpayers include individuals with a residence in the Chinese territory or those who do not have a residence in China but have lived in China for a whole year during a taxation year. Resident taxpayers are under unlimited tax obligation, i.e., their income originating from both within and outside the Chinese territory is subject to income tax in China.
How to Pay Personal Income Tax
Once a foreigner assumes his post, he or the employer should register with the competent tax authorities and pay income tax in accordance with China's tax law.
(Beijing.gov.cn October 16, 2006)
