There are new changes about the individual income tax regulations in China. What business owners and expats need to know about these changes is that they are not exempted from paying individual income tax (IIT) from their earnings.
中国的个人所得税法规有了新的变化。关于这些变化，企业主和外籍人士需要知道的是，他们不能免除从收入中缴纳个人所得税。
Under the new rules of residency, the expatriates are under the new tax changes if they have been staying in China for at least 183 days consecutively, or it was accumulated during the period that is written in the tax agreement. They are considered residents at this point.
根据新的居住规定，如果外籍人士在中国连续居住至少183天，或者在税收协议中规定的期限内累积，则他们将面临新的税收变化。在这一点上，他们被认为是居民。
Who Must Pay the Individual Income Tax?
谁必须缴纳个人所得税？
Based on China’s taxation system, Chinese citizens are considered as the personal and economic ties of China. Therefore, they need always to include their worldwide income when filing taxes.
根据中国的税收制度，中国公民被视为中国的个人和经济纽带。因此，他们在报税时需要始终将其全球收入包括在内。
If you are a foreigner from Macau, Hong Kong, and Taiwan, you are also a foreigner based on these aspects:
如果你是来自澳门、香港和台湾的外国人，那么基于以下方面，你也是外国人：
Your source of income
你的收入来源
If you are domiciled in China under their tax law for the purpose of taxes
如果您根据中国税法以纳税为目的定居在中国
How long you have been staying in China
你在中国呆了多久
Income Tax Overview
所得税概述
A lot like other countries, the IIT in China comes from different categories. There are already changes in the structure and consolidation of some categories. The IIT in China is taxed based on these categories:
和其他国家一样，中国的IIT来自不同的类别。一些类别的结构和合并已经发生了变化。中国的IIT按以下类别征税：
Employment income
就业收入
Income from a sole proprietorship
独资企业收入
Income from business operations through lease or contract
通过租赁或合同获得的经营收入
Labour services payment
劳务支付
Remuneration in the virtue of becoming an Author
成为作家的报酬
Royalties
特许权使用费
Dividends, interest, and distribution of profit
股息、利息和利润分配
Rental income
租金收入
Income that came from the transfer of property
财产转让收入
Incidental income
附带收入
Other taxable income that is identified by the Ministry of Finance of the State Council
国务院财政部确定的其他应纳税所得额
Standard Deduction
标准扣除额
The new IIT Law has combined the standard deduction of non-resident individuals and resident individuals to RMB 5,000 ($734) a month. It is a levelled deduction for non-residential taxpayers, residents, and it increased the amount that gets deducted from taxpayers.
新的IIT法将非居民个人和居民个人的标准扣除额合并为每月5000元人民币（734美元）。这是对非居民纳税人和居民的平级扣除，并增加了从纳税人身上扣除的金额。
Previously, there was a standard deduction for residents of RMB 3,500 ($514) a month. It was RMB 4,800 ($705) for the non-residents.
此前，居民每月有3500元人民币（514美元）的标准扣除额。非居民为4800元人民币（705美元）。
Other additional deductions:
其他额外扣除：
Education expenses of children
其他额外扣除：
Expenses for continuing education
继续教育费用
Healthcare costs for critical illnesses
重大疾病的医疗费用
Mortgage interest in housing
住房抵押贷款利息
Supporting the elderly expenses
赡养老人费用
House rent
房屋租金
Filing Your Personal Income Tax
申报个人所得税
China’s taxation system provides that the employer is directly doing Income tax Reporting every month. The employer must withhold the monthly salary sum. Also, the employee should complete an annual tax report on their own. It is a complicated procedure, and it might be necessary to demand professional help for it.
中国的税收制度规定，雇主每月直接进行所得税申报。雇主必须扣留每月的工资。此外，员工应自行完成年度纳税报告。这是一个复杂的过程，可能需要专业人员的帮助。
Based on the regulation of self-reporting, a natural person should submit a yearly tax return when they meet these situations:
根据自我报告的规定，当自然人遇到以下情况时，应提交年度纳税申报表：
Their annual income is RMB 120,000
他们的年收入为12万元
Has at least two sources of income
至少有两种收入来源
Earn income from the sources outside the PRC
从中国境外获得收入
The person has a taxable income without an employer or other withholding agent
此人在没有雇主或其他扣缴义务人的情况下有应纳税所得额
The yearly tax should be reported aside from the declaration of monthly tax.
除了申报月税外，还应申报年税。
Foreigners Staying in China for a Year or More but Less Than Five
外国人在中国停留一年以上不满五年
If the person has been in China for longer than 183 days, he or she is a China resident. The person is subject to taxation, but will most likely be considered as domiciled and not liable for China’s worldwide income taxation.
如果此人在中国停留时间超过183天，则其为中国居民。此人需要纳税，但很可能被视为有住所，不承担中国在全球范围内的所得税。
If the foreigner has been staying in China for at least five years, he or she is liable for the worldwide income and must include that in filing taxes.
如果外国人在中国停留至少五年，他或她应对全球收入负责，并且必须将其包括在报税中。
It is the IIT for anyone who is thinking of doing business in China.
这是IIT，适用于任何想在中国做生意的人。
