1.What Is Tax Treaty?

A tax treaty is an agreement signed by two countries or regions with tax jurisdiction to avoid double taxation and prevent tax evasion. Tax treaties mainly involve corporate income tax and individual income tax.

2.What conditions are demanded for teachers and researchers to enjoy tax treaties?

The income teachers or researchers received from teaching or research activities abroad can be exempt from individual income tax can be exempt under such conditions: 
Ⅰ.The tax treaty between China and the other Contracting State(Religion) has entered into force,and has established provisions for teachers and researchers in the treaty. 
Ⅱ.The teacher or researcher is or was a resident of the other Contracting State(religion) before his arrival in China. 
Ⅲ.The teacher or researcher has an employment relationship with schools or research institutions in China.

3.What are tax treaty benefits on certain teaching and research activities of teachers and researchers?

The remuneration teachers or researchers received from teaching or research activities abroad can be exempt from individual income tax if eligible.

For example, a Guangdong university hires Mr. A,a Pakistani professor to teach full-time in China, and pays his salary. The contract period is from January 1, 2020 to December 31, 2022.Professor A is a Pakistani tax resident. He has never been in China before 2020 and will return to Pakistan upon the termination of the contract. If Professor A has reed wages and salaries derived from China, and he has tax liability in China as per the law. However, the remuneration obtained for teaching within 2 years from his first day in China is exempt from tax in China in accordance with the Sino-Pakistan tax treaty.

4.How many years of tax treaty benefits can teachers or researchers enjoy if eligible?

According to the tax treaties,teachers and researchers can generally enjoy a period of 2 years for tax exemption from the date of his first arrival.But there are exceptions. For example, in accordance with the Sino-Ukraine tax treaty, the period is 3 years.

5.What procedures are required for non-residents to enjoy the benefits of tax treaties?

If non-residents intend to enjoy the treaty benefits, they should fill in the "Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits" and submit it to the withholding agent. And then, relevant materials should be kept for future reference, including: Certificate of tax resident status issued by the tax authority of the host, Proof of ownership such as contracts or agreements. 
For specific requirements, please refer to Announcement No. 35 of 2019 issued by the State Taxation Administration of China.