Non-resident taxpayer: No domicile, no domicile or less than 1 year: only the income from China will be paid to China.

Executives: No matter where the income comes from, wages and salaries paid in China need to be taxed in China.

According to the individual income tax law, the tax liability of non-residents varies with the number of days they stay in China.

(1) 90 days (or within 183 days): domestic income paid in China.

90 days (or 183 days) ~ 1 year: domestic income paid at home and abroad.

⑶ 1 ~ 5 years: domestic income paid at home and abroad+overseas income paid at home.

(4) More than 5 years: all income at home and abroad.