Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.
Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.
Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China.
Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.