The Ministry of Finance and the State Administration of Taxation recently issued the Announcement about Length of Residence in China for Individuals without Residence Within the Territory of China, and the Announcement about Individual Income Tax Policies for Non-resident Individuals and Individuals Without Residence.
According to the announcements, the annual aggregate of 183 days or more of residence in China for six consecutive years begins from the start of 2019, and any days of residence in 2018 and prior years are not included.