This situation should be declared in China. Personal income tax shall be paid in China on all income at home and abroad if it has reached 5 years. Generally speaking, the amount of wages earned in China is income from China, and personal income tax is required. It can be withheld and remitted by the company, or it can be declared by itself. Tax declaration to the local tax authorities.

Relevant legal provisions are as follows: According to the Notice of State Taxation Administration of The People's Republic of China on the Tax Obligation of Individuals Without Domicile in China on Income from Wages and Salaries (Guo Shui Fa [1994] 148No.), "II. For those who have no domicile in China, they have lived continuously or cumulatively in China for no more than 90 days in a tax year or in China for no more than/ According to the second paragraph of Article 1 of the Tax Law, Article 7 of the Implementing Regulations and relevant laws and regulations of tax treaties, individuals who have no domicile in China and have worked continuously or cumulatively in China for no more than 90 days in a tax year or have lived continuously or cumulatively in China for no more than 183 days during the period of tax treaties and regulations are exempt from reporting and paying personal income tax. For the above-mentioned individuals, only the wages and salaries paid by enterprises or individual employers in China or borne by institutions in China during their actual work in China shall be declared.

Article 6 of the Individual Income Tax Law stipulates that taxpayers who have no domicile in China but get their wages and salaries in China and taxpayers who have domicile in China but get their wages and salaries outside China can determine additional deductions according to their average income level, living standard and exchange rate changes, and the scope and standards for additional deductions are stipulated by the State Council.

Articles 27 to 30 of the Regulations for the Implementation of the Individual Income Tax Law stipulate that the additional deduction of expenses refers to the deduction of the expenses of 2,800 yuan stipulated in Article 29 of the regulations on the basis of deducting the expenses of 2,000 yuan every month. The scope of application of additional expenses deduction refers to:

(a) foreigners working in foreign-invested enterprises and foreign enterprises in China;

(2) Foreign experts employed in enterprises, institutions, social organizations and state organs in China;

(3) Individuals who have a domicile in China and work or are employed outside China to obtain wages and salaries;

(four) other personnel determined by the competent departments of finance and taxation of the State Council. Overseas Chinese and compatriots from Hongkong, Macao and Taiwan Province shall refer to the implementation.