4. 根据国家税务总局关于印发《非居民享受税收协定待遇管理办法（试行）》的通知（国税发 124号），享受税收协定待遇需要备案，在实际操作层面，各个税局的要求不尽相同。
Further to our previous piece on the new definitions under Circular 34 and 35 for China days, let’s turn our attention to Circular 35 for some clarifications on the administration of tax collection.
1.In a given tax year, when performing an initial tax filing, individuals in China without domicile should assess how many days they plan to reside in the PRC. When making an assessment, the following factors should be accounted for: employment contract (e.g. length), business commitments (e.g. trips abroad) and also family commitments (e.g. time spent in their home country).
2.For expatriates who reside in China for longer than 183 days and plan to leave the PRC without re-entering for the rest of the year, but filed their IIT return as a Non-Tax resident at the beginning of the year. They should file a reconciliatory return before their departure. This means that they have an additional chance to perform an annual reconciliation instead of waiting till March of the following year. If no reconciliation is completed and underreported tax is due to be paid, then the individual may be added to a blacklist and will not be allowed to re-enter mainland China in the future.
3.Under the circumstances in point 2, can an individual enjoy the yearly basic deduction of RMB60,000 when performing their annual reconciliation filing regardless of how many months they have worked in China during that tax year? The answer is yes.
4.According to Circular No. 124 (2009), any individual who would like to enjoy the benefits of the double taxation treaty has to submit a ‘record filing’. For example, to submit supporting documents to prove that the individual may be a Tax Resident of another country. In practice, the requirements from the local tax authorities to do so vary between locations.