The Ministry of Finance and the State Taxation Administration jointly issued Notice regarding the IIT Policies for Non-Residents and Residents without Domicile in China (Notice [2019] No. 35) on March 14, 2019, which clarified the following matters:

• The place of source of incomes from wages and salaries, from several months' bonuses and equity incentives, from remunerations of directors, supervisors and senior executives, and from author's remuneration

• Calculation of the taxable Income of wages and salaries for non-domiciled individuals

• Calculation of IIT for non-domiciled individuals

• Application of tax treaties for non-domiciled individuals

• Collection and administration relating to non-domiciled individuals

Notice regarding the IIT Policies for Non-Residents and Residents without Domicile in China (Notice [2019] No. 35)

http://www.chinatax.gov.cn/n810341/n810755/c4149634/content.html