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1. IIT ISSUES FOR EXPARTIRATES WORKING IN PRC
1.3
TAX PLANNING SERVICES FOR EXPATRIATE DIRECTORS AND SENIOR MANAGEMENT
For the expatriates, being the senior management or director of a local Chinese enterprise, is not entitled to protection under the 90-day rule or 183-day rule, their salaries sourced in PRC is subject to IIT obligations. Unless the salary is not sourced in PRC during the working period in PRC.
The tax benefit attributable to 90-day rules applicable to "temporary visit to China" under the following conditions:
- the income sourced outside PRC;
- the paying entities is not the PRC entity.
The senior management is defined as:
- the general manager;
- the deputy general manager;
- the chief officers of other departments;
- chief supervisor; and other positions similar to the company's management.
We can provide the tax planning services to the expatriate staff (including directors and senior management) to reduce their IIT liabilities in PRC.
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