With the unfolding of globalization and the widespread use of technologies such as the Internet and virtual remote, the global flow of personnel adopted by multinational companies has become increasingly flexible and diversified. Therefore, for overseas Chinese employees, that is, individuals who "have a domicile" in China, Tax declarations should be made in China for their overseas and domestic income. Regarding how to declare and other issues, let us first clarify the relevant content of No. 3 "Announcement on Individual Income Tax Policies on Foreign Income" issued by the Ministry of Finance and the State Administration of Taxation on January 17, 2020.

Q:	What is foreign income?
A:	Wages and salaries and remuneration for labour services: labour services are provided overseas, regardless of whether the payer is domestic or overseas; Author's remuneration income: the payer is an overseas enterprise or organization; Income from royalties: the place of use is overseas; Business income: the place of business activity is overseas; Interest, dividends, dividends and incidental income: the payer is an overseas enterprise or organization or a non-resident individual; Property lease: the lessee uses it abroad; Property transfer: the transfer of overseas real estate, the transfer of stocks, equity and other equity assets formed by investing in enterprises and other organizations outside of China, or the transfer of other property outside China. However, at any time within the three years (36 consecutive calendar months) before the transfer of equity assets formed by investments in overseas Chinese enterprises and other organizations, the fair value of the assets of the invested enterprise or other organization shall be 50% If the above is directly or indirectly derived from real estate located in China, the income obtained is income derived from China;
Q:	How to calculate the tax payable if a resident individual has income from abroad?
A:	Comprehensive income: combined domestic and overseas calculations. Operating income: combined domestic and overseas calculations. However, if overseas losses are not deducted from domestic income, the country’s overseas operating income can only be used to make up for the losses in the subsequent years. Income from classification: calculated separately
Q:	For foreign income, I have enjoyed tax exemption or tax reduction abroad. Can the reduced tax be credited?
A:	If the overseas income comes from a country that has signed a tax treaty with my country, and the amount of the tax exemption or tax reduction shall be deemed as the tax paid in accordance with the provisions of the tax treaty's sparing clause, the tax credit can be declared.
Q:	When an individual resident obtains income from outside China, when should he declare tax?
A:	Tax should be filed between 1 March and 30 June of the following year of the income.
Q:	Where do residents file their taxes on income obtained from outside China?
A:	Tax can be reported separately at the following locations: the where he or she is employed. the place of residence regular residence If the place of employment is to be elected the first place. If there is no place of employment, one is chosen in the second and third locations.
Q:	Who will withhold the salary and salary income obtained by the overseas work sent by the domestic unit?
A:	If it is paid by a domestic dispatching unit, the dispatching unit shall withhold a tax withholding; If it is paid by an overseas unit, the overseas unit belongs to a Chinese institution, and the Chinese institution withholds the withholding, and entrusts the dispatching unit to declare and pay taxes; If the Chinese institution fails to withhold the tax or the overseas unit is not a Chinese institution, the dispatching unit shall report the situation of the expatriate to its competent tax authority by February 28 of the following year.