Answer:An individual who is domiciled in China, or an individual who is not domiciled in China but has resided in China for an aggregate of 183 days or more within a tax year, shall be regarded asa resident individual.

An individual who is not domiciled in China anddoes not reside in China, or an individual who is

not domiciled in China but has resided in China for less than an accumulated 183 days within a tax year, shall be regarded as a non-resident individual. 

Where a non-resident individual obtains income from salary or wages, remuneration for personal services, author's remuneration or royalties and where there is a withholding agent, the withholding agent shall withhold and pay tax on a monthly basis, or when taxable income arises. Annual tax reconciliation return shall not be required for that case.