Foreigners working in China are subject to taxation. According to the "Individual Income Tax Law of the People's Republic of China" and its relevant regulations, the specific circumstances of taxation for foreigners are as follows:

外国人来华工作需要纳税。根据《中华人民共和国个人所得税法》及其相关规定，外国人纳税的具体情况如下：

Resident Taxpayers:

居民纳税人：

Individuals who have a domicile in China or who do not have a domicile but reside in China for a total of 183 days within a tax year are considered resident individuals. Resident taxpayers are required to pay personal income tax on income derived from both within and outside China.

在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满183天的个人，为居民个人。居民纳税人从中国境内和境外取得的所得，均需要缴纳个人所得税。

Non-Resident Taxpayers:

非居民纳税人：

Individuals who do not have a domicile in China, do not reside in China, or who do not reside in China for a total of 183 days within a tax year are considered non-resident individuals. Non-resident taxpayers are only required to pay personal income tax on income derived from within China.

在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满183天的个人，为非居民个人。非居民纳税人仅需就从中国境内取得的所得缴纳个人所得税。

For foreign employees in different situations within a tax year (calendar year), the tax regulations are as follows:

对于外籍员工在一个纳税年度内（自然年度）的不同情况，纳税规定如下：

1.Those who are considered Chinese residents for tax purposes: taxed on global income;

1.构成中国居民身份的：对全球收入征税；

2.Those who are not considered Chinese residents for tax purposes: taxed only on income derived from within China, with income from outside China exempt from tax.

2.非中国居民身份的：来源于中国境内的收入征税，来源于中国境外的收入不征税。

When calculating personal income tax, the tax exemption threshold is RMB 5,000, meaning that the portion of monthly income not exceeding RMB 5,000 is not taxed. The calculation formula for personal income tax for foreign personnel is: Personal Income Tax Payable = (Monthly Income - RMB 5,000 (threshold) - Special Deductions (social insurance and housing fund, etc.) - Special Additional Deductions - Other Deductions) × Applicable Tax Rate - Quick Deduction Number.

在计算个税时，个税起征点为5000元，即月收入未超过5000元的部分不缴税。外籍人员个人所得税的计算公式为：应纳个人所得税税额 =（月度收入-5000元（起征点）－专项扣除（三险一金等）－专项附加扣除－其他扣除）× 适用税率－速算扣除数。

In addition, there are some special regulations:

此外还有一些特殊规定：

1.Personnel sent to China by aid-granting countries to provide free assistance for construction projects in China can be exempt from personal income tax on their wages and living allowances, regardless of whether they are paid by China or a foreign country;

1.援助国派往我国专为该国无偿援助我国的建设项目服务的工作人员，取得的工资、生活津贴，不论是我方支付或外国支付，均可免征个人所得税；

2.Foreign cultural and educational experts working in China, who receive wages and salaries from China and enjoy free "three packages" (housing, car use, and medical care), can be taxed only on their wages and salaries according to the tax law, with the housing, car use, and medical care provided for free by China exempt from taxation;

2.外国来华文教专家，在我国服务期间，由我方发工资、薪金，并对其住房、使用汽车、医疗实行免费 “三包”，可只就工资、薪金所得按照税法规定征收个人所得税，对我方免费提供的住房、使用汽车、医疗，可免予计算纳税；

3. Wages and salaries earned by foreign personnel working in China, whether paid by China, a foreign country, or jointly by both, are considered income derived from China. Except for the tax exemption preferences mentioned in point 1, all other income should be taxed according to regulations. However, for those who reside in China for no more than 90 consecutive days, only the portion of wages and salaries paid by China is subject to tax, and the portion paid by a foreign country is exempt from tax;

3.外国来华工作人员，在我国服务而取得的工资、薪金，不论是我方支付、外国支付、我方和外国共同支付，均属于来源于中国的所得。除上述第 1 点规定给予免税优惠外，其他均应按规定征收个人所得税。但对在中国境内连续居住不超过 90天的，可只就我方支付的工资、薪金部分计算纳税，对外国支付的工资、薪金部分免予征税；

4. Living allowances and scholarships received by foreign students in China are not considered wages or salaries and are not subject to personal income tax;

4.外国来华留学生，领取的生活津贴费、奖学金，不属于工资、薪金范畴，不征个人所得税；

5. Foreign personnel working in China, who receive a lump sum from their foreign employer that includes personal wages, public expenses (postage, office expenses, advertising fees, necessary social expenses for business), and living allowances (housing, travel expenses), can be taxed only on the portion of wages and salaries if they can be clearly identified;

5.外国来华工作人员，由外国派出单位发给包干款项，其中包括个人工资、公用经费（邮电费、办公费、广告费、业务上往来必要的交际费）、生活津贴费（住房费、差旅费），凡对上述所得能够划分清楚的，可只就工资薪金所得部分按照规定征收个人所得税；

6. If one is a tax resident of two countries, China has signed bilateral tax treaties or arrangements with more than 110 countries and regions, which can help avoid double taxation to some extent;

6.若同时为两国税收居民，目前中国已与110多个国家和地区签署了双边税收协定或安排，在一定程度上可避免对纳税人重复征税；

7.The following situations require self-filing of tax returns: If the withholding agent fails to withhold and pay the tax, the taxpayer should file a tax return with the competent tax authority where the withholding agent is located before June 30 of the following year; non-resident individuals should file a tax return before leaving China on or before June 30 of the following year (temporary departures excepted). If one has income from wages and salaries from more than two sources in China, tax returns should be filed within 15 days of the following month after receiving the income;

7.出现以下情形应自行办理纳税申报：若扣缴义务人未代扣代缴税款的，在取得所得的次年 6 月 30 日前，向扣缴义务人所在地主管税务机关办理纳税申报；非居民个人在次年 6 月 30 日前离境（临时离境除外），应当在离境前办理纳税申报。若是在中国境内从两处以上取得工资薪金所得的，应当在取得所得的次月十五日内申报纳税；

8. Since January 1, 2022, foreigners are no longer entitled to tax exemptions for housing subsidies, language training fees, and children's education subsidies, and should enjoy special additional deductions as stipulated.

8.自2022年1月1日起，外国人不再享受住房补贴、语言训练费、子女教育费津补贴免税优惠政策，应按规定享受专项附加扣除。

If foreigners violate the "Individual Income Tax Law" by failing to pay personal income tax, the relevant authorities will pursue their legal responsibilities according to the "Tax Collection and Administration Law" and relevant laws and regulations. Foreigners who provide false information and have serious circumstances will be included in the credit information system and subject to joint credit penalties.

如果外国人违反《个人所得税法》规定不缴纳个税，有关机关将依照《税收征收管理法》和有关法律法规追究其法律责任。外国人提供虚假信息情节严重的，会被纳入信用信息系统并实施联合惩戒。

Specific tax policies and operations may vary depending on individual circumstances, tax treaties, and other factors. It is recommended that foreigners working in China consult with their employers or local tax authorities for detailed information on relevant regulations to ensure they fulfill their tax obligations correctly.

具体的纳税政策和操作可能会因个人情况、税收协定等因素而有所不同，建议外国人在华工作时，向用人单位或当地税务机关详细咨询相关规定，以确保正确履行纳税义务。