Lots have been told about the tricks to play for the optimization of expatriate’s wellbeing. Many have heard of working on tourist visa, 90/183-day rule, dual employment or undeclared separate payments at home country etc. Unfortunately, many of these notions and practices are misused or misunderstood and therefore illegal. Chinese regulations on expatriate employment and taxation, though scattered and complicated, do provide a clear-cut ruling basis. In-charging bodies’ implementation of the regulations is also getting skilful and coordinative. This issue of CHINAjournal aims to clarify various issues concerning expatriates’ employment and tax requirements.



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