A person who has no permanent domicile in China but has resided in China for a total of 183 days in a tax year and not left the country for more than 30 days in any of the previous six years, shall pay individual income tax originating both within and outside China in that tax year. 

A person who has no permanent domicile in China, if the total number of days of residence in China in any of the previous six years is less than 183 days or if the single depature exceeds 30 days, the income originated outside of China and paid by units or individuals outside of China in that tax year is exempt from individual income tax.

In calculating the number of days of residence in China within a tax year for a non-residential individual only periods of a full 24 hours are included. 

This announcement shall come into force on January 1, 2019.