• To facilitate foreign business expatriates working and living in China, the Ministry of Commerce and the Ministry of Culture and Tourism, in collaboration with relevant government departments, have compiled A Guide to Working and Living in China as Business Expatriates (2025 Edition).

• The guide includes four parts, Matters Needing Attention, Daily Life Services, Services for Stay and Residence in China, and Relevant Services for Work in China, covering a wide range of issues such as residence registration, SIM cards, bank accounts, residence and work permit, social insurance, mobile payments, transportation, payment of individual income tax, and etc.
• Updated contents such as renminbi cash payment, visa-free transit policies in China for foreign visitors, travel permit application to the Chinese mainland for Hong Kong and Macao SARs residents(non-Chinese nationality), making the document a resourceful reference to foreign business expatriates working and living in China.

Foreword

To facilitate foreign business expatriates working and living in China, the Ministry of Commerce of the People’s Republic of China, in collaboration with relevant departments, has updated the Guide to Working and Living in China as Business Expatriates (2025 Edition). It includes four parts: Notes, Daily Life Services,Services for Stay and Residence in China, and Relevant Services for Work in China, covering matters such as residence registration, SIM card, bank card, residence permit, work permit, social insurance, mobile payment, transportation, and payment of individual income tax. This edition also incorporates RMB cash payment, visa-free transit stay for foreign nationals, and the Mainland Travel Permit for Hong Kong and Macao Residents (non-Chinese Citizens).


Contents

Dos and Don’ts
I. Residence Registration Immediately after Entry int in
II. Matters Requiring Special Attention
IIl. How to Get Help in Case of Emergencies

Daily Life Services
I. SIM card
Il. Bank card
IIl. Mobile payment
IV. RMB Cash Payment
V. Exchange of Foreign Currencies
VI. Transportation
VII. Accommodation

Services for Stay and Residence in China
VIII. Visa-Free Transit Stay for Foreign Nationals
IX. Visa extension
X. Residence permit
XI. The Mainland Travel Permit for Hong Kong and Macao Residents
(non-Chinese Citizens) (hereinafter referred to as the “Permit”)

Relevant Services for Work in China
XII. Work permit
XIII. Socil insurance
XIV. Payment of individual income tax


Dos and Don’ts

I. Residence Registration Immediately after Entry into China

(I) For foreigners staying in a hotel, residence registration can be handled by the hotel.
Foreigners can register residence by presenting a valid passport or other international travel documents to the hotel reception.
(Il) Foreigners who stay elsewhere need to register residence at the local police station within 24 hours upon arrival.
Foreigners can register residence at the local police station by presenting a valid passport or other international travel documents, along with the rental contract or property ownership certificate.

Il. Matters Requiring Special Attention

(l) Validity period of visa
Foreigners who enter China with a visa and plan to work and live in China need to apply for a residence permit within 30 days from the date of entry according to relevant requirements. If an extension of the duration of stay specified in the visa is required, the application should be submitted to the exit and entry administration authority of public security oreans of local people’s governments at or above the county level in the place of residence, at least 7 days before the expiration of the duration of stay specified in the visa, with the relevant materials relating to the purpose of the application.
(II) Validity period of residence permit
Foreigners who need to stay in China after the expiration of residence permits shall apply for an extension 30 days before the expiration. Foreigners who hold a valid residence permit and have changed passports or had other items on the residence permit changed shall apply to the exit and entry administration authority of public security organs for information update within 10 days from the date the changes occur.
(IIl) Validity period of work permit
1. Foreigners working within China
should obtain a work permit. Those who intend to work in China for no more than90 days shall apply for a Z visa from the Chinese embassy (consulate) with the Notification Letter for Foreigner’s Work Permit, and work in China within the time indicated on the visa. Those who intend to work in China for more than 90 days shall apply for a Z visa from the Chinese embassy (consulate) with the Notification Letter for Foreigner’s Work Permit, apply for a residence permit for work in accordance with relevant regulations after entry, and work in China within the validity period of the work permit.
2.The employer shall submit an application for an extension to the local administration department of foreigners working in China 30 days before the expiration of the work permit.
3. In case of any change in personal information (name, passport number, and position), an application for changes shall be submitted to the administration department of foreigners working in China in the place where the employer is located within 10working days from the date the changes occur.
(IV) Scope of unilateral visa-free countries.
From November 30,2024,to December 31, 2025, visa exemption will be applied to ordinary passport holders from Bulgaria,Romania, Malta, Croatia, Montenegro, North Macedonia, Estonia, Latvia and Japan on a trial basis. In addition, China has decided to further optimize its visa-free policy by including exchange visit as a purpose eligible for visa- free entry, extending the period of visa-free stays from the current 15 days to 30 days. Starting from November 30,2024, ordinary passport holders from the 38 countries within this visa-free arrangement, including the aforementioned newly added nine countries, can enter China without applying for a visa for the purposes of business, tourism, family visits, exchange visits and transit, with stays of no more than 30 days.
(V) 0thers
1. Foreigners shall go through residence registration in accordance with the provisions of the Exit and Entry Administration Law of the People’s Republic of China. The exit-entry administration of the public security department may, when accepting a foreigner’s visa application, require the applicant to provide proof of residence registration in China.
2. Foreigners must abide by the laws and regulations of China when writing comments on social media in China.

3.Foreigners must comply with relevant regulations when keeping dogs, cats, and other pets.
4.Foreigners must not photograph military installations, including buildings, sites, and facilities directly used by China for military purposes.

IIl. How to Get Help in Case of Emergencies

In case of personal assault or property crimes, please call 110. In case of fire, please call 119. In case of first aid, please call 120. In case of passport loss, please report it to the local police station immediately.


Daily Life Services

1.SIM card
(I) Foreigners can bring your passports or Foreign Permanent Resident ID Cards to the service offices of telecom operators such as China Telecom,China Mobile, and China Unicom, to apply for a SIM card and activate mobile communication services in China.
(II) The mobile communication service plans usually include call time and data. Different operators will provide different service plans according to customers’ needs, and users can choose the appropriate one.
Note: The plans often offer a limited amount of data. You can disable internet access when not using internet services if the data offered is little. Or you are suggested to consult the telecom operator for an appropriate data plan if you need to use a large amount of data.

II.Bank card
(l) Foreigners can bring your valid documents such as passports or Foreign Permanent Resident ID Cards to the outlets of commercial banks to apply for a bank card.
(II) Foreigners shall keep the bank cards secure, to avoid loss or unauthorized use by others or criminals. In case of card loss, please report it to the corresponding bank in time.

III.Mobile payment
(1) Foreigners can download and install WeChat, Alipay or Cloud QuickPass apps on your mobile phone, input foreign or Chinese mobile phone numbers and other information for account registration according to the instructions, and follow the prompts on the page to complete bank card binding.
(II) You can bind a bank card with the logos of Visa, Mastercard, UnionPay, American Express, JCB,Diners Club and Discover. You can also apply for an E-Money Card on the Cloud QuickPass app and top it up to make payments in daily consumption scenarios.
(III) Foreigners can scan the collection QR code or show the payment QR code when making payments.
Notes for binding bank cards issued overseas:
1. To bind a bank card to a payment product, it needs to be verified by the issuer. In case of a failure, please consult customer service staff of the payment products or the issuing bank.
2. The scope of bank card brands, payment limits and charging standards may vary with different payment products. Please refer to the prompts on the payment product page and the service agreement for details.
(IV) Users of AlipayHK and WeChatpay HK (HKSAR of China), mPay (Macao SAR of China), Kakao Pay(Republic of Korea), Touch’n Go eWallet(Malaysia),HiPay (Mongolia), Changi Pay(Singapore), OCBC (Singapore), Naver Pay(Republic of Korea), Toss Pay (Republic of Korea), TrueMoney (Thailand),GCash(the Philippines), Kaspi (Kazakhstan), and NayaPay (Pakistan) can use these e-wallets to pay directly by scanning a QR code in China.

IV.RMB Cash Payment
Outlets of commercial banks provide exchange services for small RMB notes. Foreigners can request an exchange at the counter and self-service equipment as necessary, or a change purse product containing equivalent RMB cash of different denominations at the counter.

V. Exchange of Foreign Currencies
(1) Overseas visitors to China can exchange foreign currencies for RMB cash in advance in relevant countries or regions before bringing it into China(each visitor is allowed to take up to RMB20,000 in cash in or out of the country each time).
(II) Overseas visitors to China can exchange foreign currencies for RMB cash at outlets of commercial banks, money changers, and self-service currency exchange machines at international airports, land ports, ports, and other entry ports, or withdraw RMB cash using international bank cards on ATMs.

VI.Transportation

(1) Train
■ Ticket purchase
1.Identification documents. Foreign travelers can use the following valid identification documents when purchasing tickets or paying for the extended trip at the railway station’s ticket office and ticket agents, or on trains: Foreign Permanent Resident ID Card; Passport; Foreigner’s exit-entry permit; Seafarer’s Certificate; Receipt of acceptance of a visa application issued by the exit and entry administration authority of the public security organs of China; Passport loss report certificate; Temporary international travel document issued by embassies and consulates in China (with valid visas or stay certificates issued by the exit and entry administration authority of the public security organs of China attached). Foreign travelers can use Foreign Permanent Resident ID Cards and passports to purchase tickets through China Railway’s 12306 English website,12306 app, or booking hotline. Foreign travelers can also use Foreign Permanent Resident ID Cards to purchase tickets on self-service machines.
2. Identity verification. To ensure safe and orderly passenger transport, China’s railway operator implements real-name ticketing according to relevant regulations. Foreign travelers must complete identity verification before purchasing tickets. You can log in to China Railway’s 12306 English website or app to fill in your name, nationality, ID number, and other information following the instructions. The system will automatically complete identity verification. Or, you can upload a photo of the passport information page for manual verification. You can also take valid passports to the ticket office at the railway station for identity verification.
3. Ticket purchase. After the identity verification,foreign travelers can purchase tickets. You can purchase tickets online through China Railway’s 12306 English website or app and pay by Alipay, WeChat, or UnionPay bank cards. You can also purchase tickets at the ticket office at the railway station and pay in RMB cash or by Alipay, WeChat, or UnionPay bank cards. Some railway stations also have self-service machines for ticket purchase.
■Ticket change
Foreign travelers can change tickets on China Railway’s 12306 English website and app, or at the ticket office of the railway station. Service fees may be incurred depending on the time of ticket change or the new date of travel.
■Ticket refund
Foreign travelers can request a ticket refund on China Railway’s 12306 English website and app, or at the ticket office of the railway station. Service fees may be incurred depending on the time of cancellation.
■ Railway station entry/exit and train boarding
Foreign travelers can enter and exit the railway station through automatic or manual ticket check gates with the original valid identification documents used when buying tickets, and cooperate to complete ticket verification on the way.
For details of relevant rules, please visit China Railway’s 12306 English website or app, or call China Railway’s customer service hotline (12306) for consultation.
China Railway’s 12306 English website:
https://www.12306.cn/en/index.html

(Il) Airplane
To take domestic flights in China, foreign travelers may book air tickets online on an airline’s official website, app and WeChat mini program, or a ticketing platform.

■ Ticket purchase
1. When buying tickets on an airline’s official website, app and WeChat mini program, or a ticketing platform, you can make payments via Alipay, WeChat or UnionPay bank cards. Chinese and foreign bank cards are accepted at the oniine and offline ticketing channels of ticketing platforms and airlines operating international flights.
2.You can also buy tickets at an airport and pay in RMB cash or via WeChat, Alipay, or bank cards following the policies of the airline.
■ Ticket change and refund
Foreign travelers can change or refund tickets through the ticketing platform or at the airport. Fees may be incurred, which is subject to the policies of the airline.
(III) Metro.
A total of 55 cities in China have metro lines. Foreign travelers can apply for metro passes at the metro station or use Alipay to take the metro.
1. Foreign travelers can buy single- journey tickets at the ticket office or self- service ticketing machine of the metro station. Frequent travelers can buy metro passes at the ticket office of the metro station with your passports. You can make payments for tickets or passes in RMB cash or by WeChat or Alipay.
2. Foreign travelers need to open Alipay, click on “Transport”, and select”City”. After completing identity verification, you will obtain a QR code for metro. You can enter and exit the metro station by having the QR code scanned.
3. Beijing has become the first city on the Chinese mainland to allow metro fare payments by swiping foreign bank cards. Without buying tickets or downloading relevant apps, foriegn travelers can take27 urban rail lines and the suburban line S2 in Beijing by swiping Mastercard or Visa cards issued overseas at fare gates.
(IV) Bus
Foreign travelers can pay with RMB cash, bus cards, or Alipay to take the bus.
1. Foreign travelers can pay in RMB cash to take buses. You are advised to prepare small change in advance.
2.Foreign travelers can take your passports to the service outlets of bus companies to buy bus cards. Payment for the cards can be made in RMB cash or via WeChat or Alipay.
3. Foreign travelers need to open Alipay, click on “Transport”, and select”City”. After completing identity verification, you will obtain a QR code for buses. You need to have the QR code scanned when getting on and off a bus.
(V) Online ride-hailing services

Foreign travelers can use Alipay, WeChat or Didi-Greater China apps to book online ride-hailing services. You can also use Trip.com to make an appointment for airport shuttle service.
1. Foreign travelers can open Alipay, click on “Transport”, select “Taxi”, and enter both the pickup location and the destination to book a ride-hailing service.
2. Foreign travelers can open WeChat, click on “Me”, select “Services”, scroll down and click on “Mobility” or”Ride Hailing”, and enter both the pickup location and the destination to book a ride-hailing service.
3. Download Didi-Greater China APP, which supports foreigners to use foreign mobile phone numbers and international credit cards to register, and book online ride-hailing services once registered. Open Didi-Greater China APP, confirm the pickup location and the destination, select the preferred services (Express, Taxi, Premier, Luxe), and book a ride- hailing service.
4. Open Trip.com, select “Airport Shuttle Service”, enter the flight information to make an appointment, and pay directly with an international bank card.
(VI) Car leasing services
Foreign travelers can rent cars at international airports and downtown service outlets. You can also use car leasing apps or search for *mini programs for car leasing” on Alipay or WeChat. Once registered, you can make a reservation for car leasing.
1. Foreign travelers who are going to rent cars need to bring your passports or Foreign Permanent Resident ID Cards, valid Chinese driver’s licenses, and international or domestic credit cards.
Note:Foreigners renting a car for the first time need to have your identity document information verified at least one working day in advance.
2. Foreign travelers applying for Chinese Provisional Driving Permits for compact cars must take your passports, overseas driver’s licenses with a Chinese translation, recent one-inch half- length, bareheaded, full-faced color photos against a white background, and other necessary documents to public security traffic management service halls. Foreigners who enter China for a short-term stay can apply for Provisional Driving Permits with a validity period of3 months. For those who intend to stay longer than 3 months, the validity period can be extended to a maximum of one year. The permits can be used whenever the holders reenter China during the validity period without the need for reapplication.
Note: China has signed agreements for mutual recognition and exchange of driver’s licenses with France, Serbia, Belgium, and the United Arab Emirates. This allows individuals holding driver’s licenses from the aforementioned countries to drive directly in China or obtain Chinses driver’s licenses without taking a test.
VII.Accommodation
Foreign travelers can book online through Trip.com (official website, APP or Alipay mini program TripHotels) and pay directly with an international bank card, or make hotel reservations by telephone or other means.
(I) Foreign travelers who are going to stay in hatels are required to present your passports, Foreign Permanent Resident ID Cards, and other valid identification documents for registration at the hotel reception.
(Il) The available payment methods at the hotel include RMB cash, bank card, Alipay, and WeChat. If foreign travelers wish to pay with bank cards, you need to inquire in advance if Mastercard, Visa, or other international bank cards are accepted. Some hotels accept such payment methods as Apple Pay and PayPal; foreign travelers need to inquire in advance before making a payment.


Services for Stay and Residence in China

VIII.Visa-Free Transit Stay for Foreign Nationals
On December 17,2024, the National Immigration Administration (NIA) announced that it would fully relax and optimize the visa-free transit policy for foreign nationals. The stay duration for foreign nationals eligible for visa- free transit has been extended from the previous 72 hours and 144 hours to 240 hours (10 days). Additionally, 21 ports of entry and exit have been added for visa-free transit individuals, further expanding the allowed areas for visa- free transit travelers. individuals from 54 eligible countries traveling from China to a third country (region) who must hold a valid international travel document and interline passenger tickets to a third country (region) can enter visa- free through any of the 60 open ports in 24 provinces (autonomous regions and municipalities), and stay within the allowed areas for visa-free transit travelers for no more than 240 hours. During your stay, visa-free transit travelers may engage in tourism, business, exchange visits and family visits, while activites such as work, study, and news reporting that require prior approval should be carried out with the necessary visas in advance.
For details of the policy’s applicable conditions, ports and allowed areas for visa-free transit travelers, please refer to the official website of the National Immigration Administration: https://www. nia.gov.cn/n794014/n794021/c1688899/ content.html.

Foreign travelers who are eligible for the visa-free transit policy and have a layover of at least 8 hours at Shanghai Pudong International Airport can go to Shanghai Tourism Information & Service to sign up for the Shanghai Express half- day tour.
IX.Visa extension
For foreigners entering China with a visa, if the original reason for entry has not yet been terminated or if for other legitimate reasons that require you to stay beyond the expiration date specified in the visa without the need to change the type of visa, you may apply for extending the visa. Documents required for visa extension are as follows:
(I) Valid passports or other international travel documents;
(II) A completed Foreigner Visa Application Form, and a 33x48mm bareheaded color ID photo taken recently against a white background (free on-site photography is available);
(III) Supporting documents concerning the reason for the visa extension application;
(IV) Supporting documents concerning other relevant procedures.
For the application documents required for visa extension, processing procedures and methods, fee basis and standards, etc., you can visit the official website of China’s National Immigration Administration and refer to the Guide on Visa Extension,Change and Reissuance for Foreigners under “Services”. The requirements for the photos for travel documents can be found in the Guidelines for Travel Documents Photographs in the “Services” section. Additionally, you can find the office address and contact information of local exit-entry reception halls in “Office Enquiries” under “Services”. You can also dial 12367 for further information.

X.Residence permit
Foreigners who, after entering China, need to reside within the territory of the country due to reasons other than diplomatic or official matters shall apply for a residence permit and its extension, change or re-issuance at the exit and entry administration authority of China’s public security organs to complete relevant formalities. For a foreigner who is a high-level talent or urgently-needed professional, or is under 16 years old or over 60 years old, or with disabilities due to illness or other reasons, the inviting entity/individual, families or relatives of the applicant or a specialized service agency may file the application on behalf of the applicant. Documents required for residence permit application are as follows:
(l) Valid passports or other international travel documents;
(II) A completed Foreigner Visa Application Form, and a 33x48mm bareheaded color ID photo taken recently against a white background (free on-site photography is available);
(III) Supporting documents concerning the reason for residence permit application;
(IV) Supporting documents concerning other relevant procedures.

For the application documents and requirements, processing procedures and methods, the time limit and other specific details about residence permit application, you can visit the official website of the government service platform of China’s National Immigration Administration and refer to the”Guidelines for Foreigners”. You can also dial 12367 for further information.
Website of the National Immigration Administration: https://www.nia.gov.cn

XI.The Mainland Travel Permit for Hong Kong and Macao Residents (non-Chinese Citizens)(hereinafter referred to as the”Permit”)
Permanent residents in the Hong Kong Special Administrative Region and the Macao Special Administrative Region who are non-Chinese citizens (hereinafter referred to as non-Chinese Hong Kong and Macao permanent residents) and who wish to travel to the mainland of China for short-term purposes such as investment, visiting relatives, tourism, business, seminars, and exchanges may apply for the Permit through China Travel Service (Holdings) Hong Kong Limited and China Travel Service (Macao) Ltd., authorized by the Exit and Entry Administration of P.R. China. The Permit approved and issued by the exit-entry administration of the public security department is valid for five years. During its validity, the holder may travel to the mainland of China multiple times, with each stay not exceeding 90 days. To apply for the Permit for the first time, non-Chinese Hong Kong and Macao permanent residents shall submit their applications to China Travel Service(Holdings) Hong Kong Limited and China Travel Service (Macao) Ltd. To renew or replace the Permit, the holder may apply to China Travel Service (Holdings) Hong Kong Limited, China Travel Service (Macao) Ltd., or the exit-entry administration of the public security department at or above the municipal level in the mainland of China.
For documents needed and requirements for applying for the Permit, please refer to the website of the National Immigration Administration: https://www.nia.gov.cn/n741440/n741577/ c1659464/content.html


Relevant Services for Work in China

XII.Work Permit
Documents required for foreigners to apply for work permits are as follows:
(I) A completed Application Form for Foreigner’s Work Permit;
(II) Supporting documents concerning work qualifications;
(III) Certificates of the highest academic degree (diploma) or relevant approved documents and professional qualification certificates authenticated by apostille (from member countries of the Convention Abolishing the Requirement of Legalisation for Foreign Public Documents), or by Chinese embassies or consulates abroad;
(IV) Certificates of no criminal record;
(V) Physical health examination certificates;
(VI) Job contracts or certificates of employment (including letters of dispatch from multinational companies);
(VII) The applicants’ valid passports or other valid international travel documents;
(VIII) The applicants’ bareheaded, full-faced photos taken within 6 months;
(IX) Relevant supporting documents of the accompanying family members;
(X) Other relevant materials as may be required.
Procedures: The employer shall log in to the Management and Service System for Foreigners Working in China through the National Human Resources and Social Security Government Affairs Service Platform (http://www.12333.govcn) for online processing.

XIII.Social insurance
Foreigners who work in China shall access social security in accordance with the relevant provisions of the Social Insurance Law of the People’s Republic of China and the Interim Measures for Social Insurance System Coverage of Foreigners Working within the Territory of China.
Eligible individuals
(I) Individuals who are legally employed in China and have legally obtained the Foreigner’s Work Permit, residence permits for foreigners, and Foreign Permanent Resident ID Cards.
(Il) Individuals who have signed labor contracts with the employers within the territory of China and are paid by the employers, or those who have signed contracts with foreign companies and are dispatched to work in China.
(Il) Individuals whose age is within the range of working age.
Insurance contributions
(I) If individuals who work within the territory of China just access social security, the employer shall process social insurance registration for him/her within 30 days from the date of applying for work permit;
(II)The insurance base pay and the share borne by employers for foreign employees shall be the same as that of Chinese employees according to local standards.
Mutual exemption provisions
Individuals who are nationals of countries that have signed bilateral or multilateral social security agreements with China and work in China may be exempted from the obligation to pay for their corresponding types of insurance within the prescribed time limit according to the provisions of the agreement. Up to now, China has signed social security agreements with Germany, the Republic of Korea, Denmark, Canada, Finland, Switzerland, the Netherlands, Spain, Japan, Serbia, Luxembourg and France(not yet in force).
Processing location: Government Affairs Service Hall or Human Resources and Social Security Bureau Service Hall of the place where you work; Online Service Hall for Social Insurance.
Website of the Ministry of Human Resources and Social Security:
http://www.mohrss.gov.cn
XIV.Payment of individual income tax
Residents and non-residents
An individual who is domiciled in China, or an individual who is not domiciled in China but has resided in China for an aggregate of 183 days or more within a tax year, shall be regarded as a Chinese tax resident. Income received by a Chinese tax resident from within China or overseas shall be subject to individual income tax pursuant to the provisions of the Individual Income Tax Law of the People’s Republic of China.
An individual who is not domiciled in China and does not reside in China, or an individual who is not domiciled in China but has resided in China for less than an accumulated 183 days within a tax year, shall be regarded as a non- resident individual. Income received by a non-resident individual from within China shall be subject to individual income tax pursuant to the provisions of the Individual Income Tax Law of the People’s Republic of China.
Annual reconciliation for comprehensive income
Foreign nationals, who are tax residents of China and obtain comprehensive incomes from salary and wages, remuneration for personal services, author’s remuneration and royalties in a tax year, shall fill in the Annual Individual Income Tax Return for Self-filing and associated forms within the period from March 1 to June 30 of the following year, and do the annual tax reconciliation with the tax authority. Foreign nationals who meet one of the following conditions shall be exempted from the annual reconciliation of individual income tax:
(I) The conditions specified in the tax policy for exemption from the annual reconciliation are met;
(II) The amount of tax withheld matches with that of the tax payable;
(IlI) The conditions for refunding are met, but the claim of tax refunds is waived.
If you are unsure whether the annual reconciliation needs to be done, you can seek guidance regarding relevant policies and assistance from the taxpayer service halls of local tax authorities.
Procedures: Access local government service halls or tax authorities’ taxpayer service halls, Individual Income Tax app, or the Natural Person E-Tax Platform. Foreign nationals need to visit the local taxpayer service halls to apply for a registration code before the first-time use of the Individual Income Tax app or the Natural Person E-Tax Platform.Taxpayers can seek assistance from taxpayer service halls.
Foreign nationals who are non- resident individuals are not required to deal with the annual reconciliation.
Electronic Tax Service for Natural Persons on the website of the State Taxation Administration:
https://etax.chinatax_gov.cn
Enjoying preferential treatment under tax treaties
China has signed agreements on avoidance of double taxation with 114 countries (regions). Foreign nationals who are eligible for tax reductions or exemptions may judge by themselves the conditions for enjoying such treatment. You can choose to enjoy the treatment upon self-filing or through withholding agents, and relevant documentation shall be retained for future inquiries. For details of the agreements, please refer to the tax treaty section on the website of the State Taxation Administration.
Tax treaty section on the website of the State Taxation Administration:
https://www.chinatax.gov.cn/chinatax/ n810341/n810770/common_list_ssty.html

 

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