China's Ministry of Finance and State Administration of Taxation have issued Announcement No. 34 of 2019, which provides rules for China's revised policy for the taxation of foreign source income of non-domiciled individuals residing in China. The new policy applies from 1 January 2019.
Announcement No. 34 includes that non-domiciled individuals that have resided in China for more than 183 days per year for six consecutive years and have not left China for more than 30 consecutive days in …