China's 183-Day Rule: Tax Residency Explained
An expatriate manager arrives in Shanghai on 1 October and leaves on 31 March. Payroll asks a single question:···
PRC tax rules, in plain English
sourced from the officials
Practical tax and compliance notes for foreign-invested businesses operating in China — transcribed from the State Taxation Administration, Ministry of Finance and the State Council, with contested points flagged.
Official sources only
Reviewed by a licensed accountant
Contested points flagged
Latest notes
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Why this site is different
Nothing invented
Every note is transcribed or adapted from official PRC publications, with the issuing authority cited on the page.
Reviewed by a licensed accountant
Each note passes through an intermediate accountant with 10+ years in practice — see the reviewer page for credentials.
Disagreements on the record
Where local practice differs or the rules are contested, the note says so — instead of pretending the answer is settled.
Disclaimer: China Tax Notes is an independent reference site. It is not affiliated with any government body, and nothing here is official legal or tax advice. Always confirm against the cited authority or a qualified adviser before acting.