General tax information only — not a filing position. Individual income tax residence, the six-year rule, allowances, and worldwide-income exposure depend on day counts, contract structure, treaty claims, and STA practice. Rules and preferential policies change. This is not tax advice and does not create an attorney–client or accountant–client relationship. Confirm with a PRC tax advisor and home-country counsel before you structure pay, claim exemptions, or leave China.
Expat IIT cluster: Hub · 6-year rule · 183-day residence · Tax-free allowances · Worldwide income · Departure clearance · Primary sources · Checklist
People & days
- ☐ Entry/exit calendar for current and prior years
- ☐ Work permit / residence permit validity aligned with presence
- ☐ Dual-contract map (who pays what, where work is done)
Residence & multi-year
- ☐ Current-year residence conclusion documented
- ☐ Six-year / preferential continuity tracker updated
- ☐ Treaty residence position if dual claim possible
Pay & allowances
- ☐ Housing lease + fapiao pack
- ☐ Education / language / flight support receipts
- ☐ Payroll codes match policy (no casual cash)
Offshore & equity
- ☐ Vesting calendar vs China presence days
- ☐ Foreign brokerage / rental income list
- ☐ CRS-exposed accounts inventory (awareness, not panic)
Exit year
- ☐ Final bonus / leave pay forecast
- ☐ Filing calendar after departure
- ☐ Document archive owner named
Hub: Expat IIT hub.
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