2019 China Tax Review

Date12 February 2020
Published date12/02/2020
Subject MatterTax
2020/10/20 2019 China Tax Review | China Law Insight
https://www.chinalawinsight.com/2020/02/articles/tax/2019-china-tax-review/ 1/8
2019 China Tax Review
By King & Wood Mallesons on February 12, 2020
By Daisy Duan, Cao Linlin, King and Wood Mallesons
This article reviews and highlights the new individual income tax rules and major tax rules
issued in 2019, which may impact on foreign companies doing business in
China.Guidance issued for IIT treatment of foreign
ThePRC Individual Income Tax Law (IIT Law) (中华人民共和国个人所得税法) and its
Implementing Regulations (中华人民共和国个人所得税法实施条例) were revised in the
second half of 2018 and became effective on Jan. 1, 2019. They have profoundly
influenced all individual taxpayers and reshaped China’s individual income tax (IIT)
regime. At the start of 2019, the long-awaited guidance was issued, which further clarifies
the IIT treatment of foreign individuals with no domicile in China.
In March 2019, the Ministry of Finance (MOF) and State Administration of Taxation (SAT)
released MOF/SAT Announcement [2019] No.34, Announcement on the Criteria for
Determining the Duration of Residency of Individuals Without a Domicile in China (关于在
中国境内无住所的个人居住时间判定标准的公告), and No.35,Announcement on Individual
Income Tax Policy Relevant to Non-Tax-Resident Individuals and Tax-Resident Individuals
Without a Domicile (关于非居民个人和无住所居民个人有关个人所得税政策的公告), which

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