{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "cn.tax.183day",
  "versions": [
    {
      "rule_id": "cn.tax.183day",
      "version": "2026.1",
      "jurisdiction": "CN",
      "title": "China 183-day test",
      "summary": "IIT Law art. 1: an individual without domicile in China who resides in China for a CUMULATIVE 183 days or more in the tax year (1 January – 31 December) is a resident individual for that year. A day counts ONLY when you are in China for the full 24 hours — a day with any exit or entry does not count (Announcement 34/2019, art. 2). The separate six-year rule decides whether worldwide foreign-paid income is taxable; it needs your residence history and single-departure records and is not this counter.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193028/content.html",
      "last_verified": "2026-09-01",
      "effective_from": "2019-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "full_24h_required": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">=",
        "direction": "attain",
        "countries": [
          "CN"
        ]
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "cn183.approaching"
        }
      ],
      "notes": [
        "Read at the STA's own register (fgk.chinatax.gov.cn) on 1 September 2026. Art. 1: '无住所而一个纳税年度内在中国境内居住累计满183天' — cumulative, 满183 = 183 reaches it (>=). The tax year is stated in the article: 1 January to 31 December.",
        "Convention (Announcement 34/2019, art. 2, verbatim): '在中国境内停留的当天满24小时的，计入中国境内居住天数，在中国境内停留的当天不足24小时的，不计入' — only full-24-hour days count. Arrival days, departure days and any same-day transit contribute NOTHING.",
        "The SIX-YEAR rule (Implementing Regulations art. 4 + Announcement 34 art. 1): worldwide taxation of foreign-paid income only when each of the preceding six years reached 183 days AND no single departure exceeded 30 days in any of them; the six-year count starts from 2019 inclusive, so the first exposed cohorts arose in 2025. A single 31-day departure resets it — five 20-day trips do not. Tracked via continuous absence spells; not yet a shipped rule.",
        "Effective-date note: the amended law applied from 1 January 2019 (Order 707 and Announcements 34/35); a Shanghai reproduction's 1 September 2018 date refers to partial early application of other provisions.",
        "sufficient_not_necessary: an individual WITH domicile (住所 — habitual residence by household registration, family and economic ties) is resident regardless of days."
      ]
    }
  ]
}