For individuals without a domicile in China, if the number of consecutive years in which they reside in China for 183 days or more is less than six, their income sourced outside China and paid by overseas entities or individuals is exempt from individual income tax, upon filing with the competent tax authority. If in any year of residing in China for 183 days or more, they leave China for more than 30 days in a single trip, the count of consecutive years restarts.

(Note: This is the "six-year rule" — a foreigner can reset the exemption clock for foreign-sourced income by leaving China for more than 30 consecutive days in any single year.)

在中国境内无住所的个人，在中国境内居住累计满一百八十三天的年度连续不满六年的，经向主管税务机关备案，其来源于中国境外且由境外单位或者个人支付的所得，免予缴纳个人所得税；在中国境内居住累计满一百八十三天的任一年度中有一次离境超过三十天的，其在中国境内居住累计满一百八十三天的年度的连续年限重新起算。

（注：即"六年规则"——外籍人士只要在任意一年单次离境超过30天，境外所得免税的年限即可重新计算。）