[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303220-105":53,"doc-detail-303220-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","wenzhou-kean-university-employee-tax-considerations-chinese-tax-issues","Wenzhou-Kean University - Employee Tax Considerations - Chinese Tax Issues","","Guidance for Wenzhou-Kean University employees on Chinese (PRC) individual income tax treatment, focusing on resident vs nonresident status and how days of residence affect tax scope. Explains educator-related international tax treaty exemptions, typical withholding and refund process through monthly IIT filings, and the need for advisors when approaching five-year thresholds. Includes a country list showing the maximum aggregate time limits for Educator Article exemptions and notes consultation with the tax partner if eligible.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/wenzhou-kean-university-employee-tax-considerations-chinese-tax-issues/303220/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/wenzhou-kean-university-employee-tax-considerations-chinese-tax-issues/303220.png","ImageObject",442,249,{"name":88,"@type":89},"Guten tag","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does China determine whether an individual is a tax resident?","Question",{"text":108,"@type":109},"China taxes individuals as residents if they are domiciled in China or have resided in China for one full calendar year, regardless of nationality or time spent outside China during that year.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What tax applies to non-China domiciled individuals who work in China for different lengths of time?",{"text":113,"@type":109},"Those residing in China for one full year but less than five years are taxed in China on certain China-sourced service income and related payments. Those residing for more than five consecutive full years can be taxed on worldwide income.",{"name":115,"@type":106,"acceptedAnswer":116},"How do educator tax treaty exemptions work and what happens if the exemption is approved later?",{"text":117,"@type":109},"Chinese income tax is due unless an applicable treaty with an Educator Article applies. If eligible, WKU will withhold tax until approval is obtained, and a refund will be applied after exemption approval; otherwise, a foreign tax credit may help reduce double taxation.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303220,1790507173,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":47},687212321768,"https://ap-avatar.wpscdn.com/avatar/a0010bdbe886d2fe77?x-image-process=image/resize,m_fixed,w_180,h_180&k=1789897067658708522","Wenzhou-Kean University  \nEmployee Tax Considerations  \nChinese Tax Issues  \nChina (PRC) has an individual income tax system and assesses income tax on nonresidents and residents of China, regardless of nationality and payroll location.  \nChinese residents are individuals who are domiciled in China or foreign individuals who have resided in China for one full calendar year, whether or not they made trips outside of China during that year. Chinese domiciled individuals are taxable on worldwide income in China.  \nNon-China domiciled individuals who have resided in China for one full year but less than five years are subject to tax in China on income earned for services rendered in China and on income earned from services rendered outside of China but paid by the individual’s China employer. Non-China domiciled individuals who have resided in China for more than five consecutive full years are subject to Chinese taxes on worldwide income. If you are approaching five years in China, you should consult with a Chinese tax advisor on your situation.  \nForeign individuals residing in China for less than one year are taxed only on income derived from work performed in China (referred to as “China-source income.”)  \nChinese Tax Exemption under International Tax Treaties  \nChinese income tax is due unless there is an applicable income tax treaty with an Educator (Teachers, Professors, and Researchers) Article with your country of residence. Please note that this Educator provision is likely the only treaty exemption that will be applicable for you as an employee ofWKU.  \nIf you do not qualify to obtain the Chinese tax exemption, you will have to pay Chinese tax. WKU will withhold the Chinese tax from your salary and remit it to the Chinese government on the monthly IIT (Individual Income Tax) filing. The Chinese income tax rates reach 25% to 45% relatively quickly so it is usually beneficial to obtain the Chinese tax exemption if it applies to you.  \nWhile living and working in China for WKU, you may not be subject to Chinese taxation if an exemption from Chinese income tax can be obtained in your specific situation under  \nthe relevant income tax treaty between China and your country of residence. The Wenzhou tax partner will provide you specific information on how to obtain the PRC tax exemption in your situation.  \nHowever, Chinese tax may be withheld until you receive approval given the time required to receive the Chinese tax exemption in order for WKU to comply with the Chinese tax regulations. A refund of Chinese taxes will be applied for if you receive the exemption. If the refund of Chinese tax is not obtained, then you can claim a foreign tax credit on your home country tax return to minimize double taxation.  \nThe following is a list of countries that have an income tax treaty with China that contains an Educator Treaty Article and the maximum aggregate time period for exemption.  \n\n| Country | Time Limit per Treaty Article | Country | Time Limit\u003Cbr>per Treaty\u003Cbr>Article |\n| --- | --- | --- | --- |\n| Albania | 2 years | Malta | 2 years |\n| Armenia | 3 years | Mauritius | 2 years |\n| Australia | 2 years | Mexico | 3 years |\n| Austria | 3 years | Moldova | 2 years |\n| Bangladesh | 3 years | Mongolia | 3 years |\n| Barbados | 2 years | Morocco | 2 years |\n| Belarus | 2 years | New Zealand | 2 years |\n| Brazil | 2 years | Norway | 3 years |\n| Brunei | 2 years | Pakistan | 2 years |\n| Bulgaria | 5 years | Papua New Guinea | 2 years |\n| Croatia | 2 years | Philippines | 2 years |\n| Cuba | 2 years | Poland | 5 years |\n| Cyprus | 2 years | Portugal | 3 years |\n| Egypt | 3 years | Qatar | 3 years |\n| Estonia | 2 years | Romania | 2 years |\n| Ethiopia | 3 years | Saudi Arabia | 3 years |\n| France | 3 years | Seychelles | 3 years |\n| Georgia | 2 years | Slovenia | 2 years |\n| Germany | 2 years | South Africa | 2 years |\n| Hungary | 3 years | Spain | 3 years |\n| Iceland | 3 years | Sri lanka | 3 years |\n| India | 3 years | Sudan | 3 years ","cbCaihMhrNXzKHP8","https://ap.wps.com/l/cbCaihMhrNXzKHP8","pdf",157178,13,"English","# Employee Tax Considerations\n## Chinese Tax Issues\n## Chinese Tax Exemption under International Tax Treaties\n## Country List for Educator Treaty Time Limits","[{\"question\":\"How does China determine whether an individual is a tax resident?\",\"answer\":\"China taxes individuals as residents if they are domiciled in China or have resided in China for one full calendar year, regardless of nationality or time spent outside China during that year.\"},{\"question\":\"What tax applies to non-China domiciled individuals who work in China for different lengths of time?\",\"answer\":\"Those residing in China for one full year but less than five years are taxed in China on certain China-sourced service income and related payments. Those residing for more than five consecutive full years can be taxed on worldwide income.\"},{\"question\":\"How do educator tax treaty exemptions work and what happens if the exemption is approved later?\",\"answer\":\"Chinese income tax is due unless an applicable treaty with an Educator Article applies. If eligible, WKU will withhold tax until approval is obtained, and a refund will be applied after exemption approval; otherwise, a foreign tax credit may help reduce double taxation.\"}]","Wenzhou-Kean University - Employee Tax Considerations - Chinese Tax Issues | PDF",1789800723]