Criteria for Individuals to Be Considered Chinese Tax Residents 1. Resident individual An individual is a resident individual if either condition applies: 2. Non-resident individual An individual is a non-resident individual if either condition applies: 3. Tax year The tax year is the calendar year, from January 1 to December 31. 4. Domicile Domicile means … Continue reading Criteria for Individuals to Be Considered Chinese Tax Residents