An individual who has a domicile in China, or who has no domicile but has resided in China for an aggregate of 183 days or more in a tax year, is a resident individual. Resident individuals shall pay individual income tax on income derived from both within and outside China.

An individual who has no domicile and does not reside in China, or who has no domicile and has resided in China for less than 183 days in aggregate in a tax year, is a non-resident individual. Non-resident individuals shall pay individual income tax only on income derived from within China.

The tax year runs from January 1 to December 31 of the calendar year.

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一百八十三天的个人，为居民个人。居民个人从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。

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一百八十三天的个人，为非居民个人。非居民个人从中国境内取得的所得，依照本法规定缴纳个人所得税。

纳税年度，自公历一月一日起至十二月三十一日止。