Most expatriates would be aware that when they first arrive in China they must register for work visas and residence permits, but they must also remember to register for income tax.
Individual income tax in China is a complex subject, and regulations are often changed, particularly with respect to expat workers.
This report includes the most up to date information available for 2011, however, since changes can happen at any time, we recommend that those in need of individual income tax advice, seek out professional assistance for their particular situation.Excerpt from the Report
Individual income tax in China is a complex subject, and changes to the system often occur. The information in this article is the most up-to-date that we have. As with a lot of things in China, changes can happen quickly and we strongly urge those in need of tax advice to seek out professionals who will be aware of any changes to the tax regime.
Expatriates should be aware that newcomers must register for income tax, work visas and residence permits, and those expats who worked in China during 2008 must still report separate annual IIT filings in addition to their monthly tax returns. There are financial penalties if this is not carried out for both sets of expat.