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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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企業節稅安排:: 香港與比利時 | 香港與泰國 | 香港與中華人民共和國 | 香港與盧森堡 | 香港之節稅安排
中國國內之稅務服務::在中國注入投資及成立商業個體 | 中國稅務行政系統簡介
個人節稅安排::在華採用 “ 習慣性居住 ” 的概念 | 外資企業僱用之外藉員工對個人所得稅之責任 |
在華外藉董事及高級管理層之稅務籌劃方案


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