The State Administration of Taxation issues "Going Global" Individual Tax Guide

In order to help "going global" individuals better deal with tax issues they may encounter overseas, the State Administration of Taxation compiles and issues the "Going Global Individual Tax Guide" (hereinafter referred to as the "Guideline").

This guideline is divided into 7 chapters, detailing 57 "going global" scenarios from 7 aspects: individual income tax policy, individual income tax calculation, individual income tax filing, tax credits and concessions, tax treaties, service measures, and bilateral social security agreements. The relevant policies are based on laws and regulations effective as of the end of March 2024.

For detailed information, please log in to the State Administration of Taxation

2024-04-12