China employees should pay individual income tax to China tax authorities. According to the provisions of the Vienna Convention on Diplomatic Relations and the relevant articles of association of the Ministry of Foreign Affairs of China, China employees working in embassies and consulates in China, a foreign government, should pay personal income tax in accordance with the Individual Income Tax Law of People's Republic of China (PRC). In China, the China government has no right to tax the income of diplomats or foreign employees of foreign governments in embassies and consulates in China who work in embassies and consulates, but the income of foreigners who engage in non-official activities outside embassies and consulates should also be taxed to the China tax authorities.