Foreigners who live in China for more than 90 days within a year (from January 1 to December 31) must pay income tax on incomes received in the country.
If part of their income is paid outside China, but paid by local companies, organizations or individuals, they still need to pay income tax on those incomes.
From the sixth year they live here, they must also pay tax on any income derived outside China.
Foreigners who live in China for less than 90 days in a year ( from January 1 to December 31) shall pay income tax on income received in the country, which won't include the part paid by employers outside China or by Chinese branches of those employers.
Foreigners who leave China temporarily for 30 days once in a year (January 1 to December 31) or leave several times for a total of 90 days in a year (January 1 to December 31) won't get a time reduction on their records.
Unfortunately, besides the Chinese taxation rules, foreigners may also have their own countries' tax law. They may pay tax twice for their business in China if their homelands have no bilateral taxation agreements with China or preferential policies on tax.
If you are a citizen of a country which has a bilateral taxation agreement with China, the 90-day threshold will be extended to 183 days.
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