1. According to official website's inquiry, individuals who have no domicile in China and have lived in China for less than 183 days in one year are non-resident individuals and need to pay China personal income tax on their income in China.

2. Individuals who have no domicile in China and have lived in China for less than 5 years in a row, or individuals who have no domicile in China and have left the country for more than 30 days in a single time within 5 years, are required to pay China personal income tax on their income in China and the part paid by China enterprises or residents outside China.