Nowadays, it is less and less for individuals to provide services in China, and more for overseas enterprises to send personnel to provide labor services in China. To this end, this paper also mainly introduces the treatment of individual income tax for personnel dispatched by overseas enterprises to provide labor services in China.

Not more than90As stipulated by heaven or by agreement183In case of exemption, the tax agreement does not exceed the provisions of the agreement183The individual income tax exemption regulation has been made. If the following three conditions are met, the employee does not need to pay individual income tax in China.

First: The continuous or cumulative stay in China in any twelve months shall not exceed183God.

Second: The remuneration is not paid by or on behalf of the Chinese employer.

Third, the remuneration is not borne by the employer's permanent establishment or fixed base in China.

The employer shall be understood as the person who has authority over the outcome of the employee's work and assumes the associated responsibilities and risks.

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