Foreigners employed in China must pay personal income tax according to law

Any individual who has a domicile within the territory of China or who has no domicile but has stayed within the territory of China for an aggregate of 183 days or longer in a single tax year is considered as a resident individual. A resident individual shall pay individual income tax for any income sourced within and outside the territory of China according to the provisions of Individual Income Tax Law of the People's Republic of China.

Any individual who has no domicile and does not stay within the territory of China or who has no domicile but has stayed within the territory of China for less than 183 days in aggregate is considered as a non-resident individual. A non-resident individual shall pay individual income tax for any income sourced within the territory of China according to the provisions of Individual Income Tax Law of the People's Republic of China.

TIPS: See details in“Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Individual Income Tax Policies Regarding Non-Resident Individuals and Resident Individuals Who Are Not Domiciled in China”

www.chinatax.gov.cn/eng/home.html

Note: The above information is from “Welcome to China” and  only for reference.