Hello, I'm glad to answer your question. The inquiry results show that according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Foreign-invested Enterprises and Foreign Enterprises Withholding and Paying Personal Income Tax to Overseas Enterprises (Guo Shui Fa [1999] No.241), if there is a relationship between foreign-invested enterprises and overseas enterprises, if part or all of the above-mentioned wages and salaries that should be paid by foreign-invested enterprises are paid by overseas affiliated enterprises, domestic foreign-invested enterprises should still follow the Individual Income Tax Law of People's Republic of China (PRC). For foreign enterprises with institutions and places in China, the wages and salaries earned by their employees from overseas head offices or affiliated enterprises shall also be responsible for withholding personal income tax in accordance with the above provisions. I hope the answer here can help you and wish you a happy life.