An Ethiopian researcher working at Yancheng Institute of Technology recently learnt that he can enjoy the preferential policy of individual income tax deduction and exemption for non-residents under a tax treaty.
“This is our first case of an individual application by a non-resident to enjoy tax treaty treatment,” Gao Zhu from the Yancheng Local Tax Bureau said. Some agreements or arrangements designed to avoid double taxation from China and other countries and regions (collectively referred to as tax agreements) include clauses established for teachers and researchers. Income earned by teachers and researchers at universities, colleges, schools or other educational institutions or scientific research institutions recognized by the government, can be tax free within a specified period on certain conditions.
This time, two Ethiopian researchers coming to China for the first time enjoyed the preferential policy.
