{
  "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.six_year",
  "versions": [
    {
      "rule_id": "cn.tax.six_year",
      "version": "2026.1",
      "jurisdiction": "CN",
      "title": "China six-year rule — worldwide taxation of foreign income — ADVISORY",
      "summary": "Implementing Regulations art. 4 with Announcement 34/2019: an individual without domicile who is resident this year (183 or more full days) pays Chinese tax on foreign-source, foreign-paid income ONLY if, in EACH of the six preceding years, they resided 183 or more full days AND had no single departure exceeding 30 days. One year under 183, or one trip of 31+ consecutive days out of China, resets the clock — five separate 20-day trips do not. The six-year count starts from 2019, so the first exposed year was 2025. Absence here means days your records place somewhere else; an unrecorded stretch breaks a departure rather than lengthening it.",
      "evaluator": "composite_conditional",
      "determinative": false,
      "official_source_url": "https://fgk.chinatax.gov.cn/zcfgk/c102416/c5202334/content.html",
      "last_verified": "2026-09-01",
      "effective_from": "2025-01-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "full_24h_required": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "CN",
              "period": "calendar_year",
              "op": ">=",
              "value": 183
            }
          },
          {
            "count": {
              "country": "CN",
              "period": "calendar_year",
              "period_offset": 1,
              "op": ">=",
              "value": 183
            }
          },
          {
            "absence_spell": {
              "country": "CN",
              "period_offset": 1,
              "op": "<=",
              "value": 30
            }
          },
          {
            "count": {
              "country": "CN",
              "period": "calendar_year",
              "period_offset": 2,
              "op": ">=",
              "value": 183
            }
          },
          {
            "absence_spell": {
              "country": "CN",
              "period_offset": 2,
              "op": "<=",
              "value": 30
            }
          },
          {
            "count": {
              "country": "CN",
              "period": "calendar_year",
              "period_offset": 3,
              "op": ">=",
              "value": 183
            }
          },
          {
            "absence_spell": {
              "country": "CN",
              "period_offset": 3,
              "op": "<=",
              "value": 30
            }
          },
          {
            "count": {
              "country": "CN",
              "period": "calendar_year",
              "period_offset": 4,
              "op": ">=",
              "value": 183
            }
          },
          {
            "absence_spell": {
              "country": "CN",
              "period_offset": 4,
              "op": "<=",
              "value": 30
            }
          },
          {
            "count": {
              "country": "CN",
              "period": "calendar_year",
              "period_offset": 5,
              "op": ">=",
              "value": 183
            }
          },
          {
            "absence_spell": {
              "country": "CN",
              "period_offset": 5,
              "op": "<=",
              "value": 30
            }
          },
          {
            "count": {
              "country": "CN",
              "period": "calendar_year",
              "period_offset": 6,
              "op": ">=",
              "value": 183
            }
          },
          {
            "absence_spell": {
              "country": "CN",
              "period_offset": 6,
              "op": "<=",
              "value": 30
            }
          }
        ]
      },
      "notifications": [],
      "notes": [
        "Announcement 34/2019 art. 1, read at the STA's own register 1 September 2026: '如果此前六年在中国境内每年累计居住天数都满183天而且没有任何一年单次离境超过30天，该纳税年度来源于中国境内、境外所得应当缴纳个人所得税；如果此前六年的任一年在中国境内累计居住天数不满183天或者单次离境超过30天，该纳税年度来源于中国境外且由境外单位或者个人支付的所得，免予缴纳个人所得税.' The six preceding years are counted from 2019 inclusive (art. 1, second paragraph).",
        "A SINGLE departure exceeding 30 days resets — 31 consecutive days out in one trip; five separate 20-day trips (100 days absent) do not. The strongest argument for storing absence spells rather than a day tally.",
        "Days count only when in China the full 24 hours (Announcement 34 art. 2) — the same convention as cn.tax.183day.",
        "'Met' here means WORLDWIDE TAXATION of foreign-paid foreign income applies this year; 'not met' means the exemption applies or a year is unknown. Each prior year reports its unknown days — an unrecorded year cannot manufacture a reset (SEMANTICS #28: a departure spell needs each day proven elsewhere). Advisory: the exemption also requires the 无住所 (no domicile) status and filing per Announcement 35."
      ]
    }
  ]
}