A GUIDE TO WORKING AND
LIVING IN CHINA AS
BUSINESS EXPATRIATES(2024 EDITION)MINISTRY OF COMMERCE,MINISTRY OF INDUSTRY AND INFORMATION TECHNOLOGY,MINISTRY OF HUMAN RESOURCES AND SOCIAL SECURITY,MINISTRY OF CULTURE AND TOURISM,
STATE TAXATION ADMINISTRATION,
NATIONAL FINANCIAL REGULATORY ADMINISTRATION,
NATIONAL IMMIGRATION ADMINISTRATION,
CIVIL AVIATION ADMINISTRATION OF CHINA,STATE ADMINISTRATION OF FOREIGN EXCHANGE,CHINA STATE RAILWAY GROUP CO., LTD.

A Guide to Working and
Living in China as
Business Expatriates(2024 EDITION)

Ministry of Commerce,
Ministry of Industry and Information Technology,
Ministry of Human Resources and Social Security,
Ministry of Culture and Tourism,
State Taxation Administration,
National Financial Regulatory Administration,
National Immigration Administration,
Civil Aviation Administration of China,
State Administration of Foreign Exchange,
China State Railway Group Co., Ltd.

Foreword

To facilitate foreign business expatriates working and living in
China, the Ministry of Commerce of the People's Republic of China,
in collaboration with relevant departments, has compiled A Guide to
Working and Living in China as Business Expatriates (2024 Edition).
It includes four parts, Notes, Daily Life Services, Services for Stay and
Residence in China, and Relevant Services for Work in China, covering
matters such as residence registration, SIM card, bank card, residence
permit, work permit, social insurance, mobile payment, transportation,
payment of individual income tax, and etc. We will update the
Guidelines on an annual basis pursuant to changes in relevant policies
and procedures.

01

Contents

Notes...................................................................................................................... 01
Daily Life Services................................................................................................... 03
I. SIM card......................................................................................................... 03
II. Bank card....................................................................................................... 03
III. Mobile payment........................................................................................... 03
IV. Exchange of foreign currencies..................................................................... 04
V. Transportation............................................................................................... 04
VI. Accommodation........................................................................................... 07

01
Services for Stay and Residence in China............................................................... 08
VII. Visa extension............................................................................................. 08
VIII. Residence permit....................................................................................... 08
Relevant Services for Work in China...................................................................... 10
IX. Work permit................................................................................................. 10
X. Social insurance............................................................................................. 10
XI. Payment of individual income tax................................................................ 11

Notes
I. Residence registration needs
to be completed after entry into
China as soon as possible(I) For foreigners staying in a
hotel, residence registration can behandled by the hotel.
Foreigners can register residence
by presenting a valid passport or otherinternational travel documents at thehotel reception.
(II) Foreigners, who stayelsewhere, need to register
residence at the local police station
within 24 hours after arrival.
Foreigners can register yourresidence at the local police station bypresenting a valid passport or otherinternational travel documents, alongwith the rental contract or immovable
property rights certificate.
II. Matters requiring special
attention when foreigners work andlive in China(I) Validity period of visa.
Foreigners, who enter China with avisa and plan to work and live in China,
need to apply for a residence permit
within 30 days from the date of entry
according to relevant requirements.
If an extension of the duration of stayspecified in the visa is required, theapplication should be submitted to theexit and entry administration authorityof the public security organ of the local
people's government at or above thecounty level in the place of residence, atleast 7 days before the expiration of theduration of stay specified in the visa, withthe relevant materials relating to the
purpose of the application.
(II) Validity period of residence
permit.
Foreigners, who need to stay in China
after the expiration of residence permits,shall apply for an extension 30 days
before the expiration. Foreigners, whohold a valid residence permit and havechanged passport or had other itemson the residence permit changed, shallapply to the exit and entry administration
authority of the public security organ for
information change within 10 days fromthe date the changes occur.
( I I I ) Va l i d i t y p e r i o d o f wo r kpermit.
1. Foreigners working within China
should obtain a work permit. Those whowork in China for no more than 90 days
shall apply for a Z visa from the Chinese
embassy (consulate) with the Notification
Letter for Foreigner's Work Permit, andwork in China within the time indicatedon the visa. Those who work in China
more than 90 days shall apply for a Z visa
from the Chinese embassy (consulate)with the Notification Letter for
Foreigner's Work Permit, and apply to theadministration department of foreigners
working in China where the employer
is located for a Foreigner's Work Permit
within 30 days from the date of entry,
and work in China within the validity
period of the work permit.
2. An application for extension
shall be submitted to the administration

01

02

department of foreigners working in
China where the employer is located
30 days before the expiration of theForeigner's Work Permit.
3. In case of any change in personal
information (name, passport number,and position), an application for change
shall be submitted to the administration
department of foreigners working in
China where the employer is locatedwithin 10 working days from the date thechanges occur.
(IV) Others.
1. Foreigners must abide by the laws
and regulations of China when writing
comments on social media in China.
2. Foreigners must comply with
relevant regulations when keeping dogs,
cats, and other pets.
3 . Fo re i g n e rs a re n o t a l l o w e dto photograph military installations,
including buildings, sites, and facilities
directly used by China for military
purposes.

III. How to get help in case of
emergencies
I n ca s e o f p e rs o n a l a s s a u l t o rproperty crimes, please call 110.
In case of fire, please call 119.
In case of first aid, please call 120.
In case of passport loss, please
report it to the local police station
immediately.

Daily Life Services
I. SIM card
(I) Foreigners can bring yourpassports or Foreign Permanent Resident
ID Cards to the service offices of telecom
operators such as China Telecom, China
M o b i l e , C h i n a U n i co m , a n d C h i n a
Broadnet, to apply for a SIM card andactivate mobile communication services
in China.
(II) The mobile communication
service plans usually include call timeand data. Different operators will provide
different service plans according tocustomers' needs, and users can choose
the appropriate one.
N o t e : T h e p l a n s o f t e n o f fe r alimited amount of data. You can disableinternet access when not using internet
services if the data offered is little. Or,
you are suggested to consult the telecom
operator for an appropriate data plan if
you need to use a large amount of data.
II. Bank card
(I) Foreigners can bring yourpassports or Foreign Permanent Resident
ID Cards, and mobile phone numbers
in China to the business offices ofcommercial banks to apply for a bankcard (please consult the customer
manager of the business office for
specific requirements).
(II) Foreigners shall fill in the accountopening application form before applying
for a bank card.
(III) After receiving the bank card,
foreigners shall verify or modify the
password on the ATM in time. It is

recommended to download the mobilebanking APP of the corresponding bankwhen applying for a bank card.
( I V ) Fo re i g n e rs s h a l l ke e p t h ebank cards secure, to avoid loss orunauthorized use by others or criminals.
In case of card loss, please report it to
the corresponding bank in time.

III. Mobile payment(I) Foreigners can download andinstall WeChat or Alipay APPs andfollow the instructions to input foreignor Chinese mobile phone numbers foraccount registration.
(II) Foreigners can bind the APP
with international bank cards with the
Mastercard, Visa, JCB, Diners Club, andDiscover logos or Chinese bank cards withthe logo of UnionPay.
(III) Foreigners can scan thecollection QR code or show the payment
QR code when making payments.
Notes for binding internationalbank cards:
1. When binding an internationalbank card to Alipay or WeChat, it isnecessary to obtain authorization fromthe foreign issuing bank. However, some
issuing banks may reject the binding
request due to their system's inability torecognize the connection information. In
such cases, it is advisable to contact theissuing bank's customer service centeror consider using a Chinese bank cardinstead.
2. When using Alipay or WeChat for
QR code payments through the bound

03

04

international bank card, users are notrequired to pay an additional service
fee if the transaction amount does notexceed RMB200; or, users need to pay
a service fee at 3% of the transaction
amount if the amount exceeds RMB200.
3. Alipay and WeChat have
set transaction limits for boundi nte r n at i o n a l b a n k ca rd s , w i t h a nannual limit of USD50,000 and a single
transaction limit of USD5,000. It is
recommended that users who havebound international bank cards to the
APPs consider your specific use cases
before using mobile payment.
(IV) Users of AlipayHK, Wechatpay HK(HKSAR), mPay (Macao SAR), Kakao Pay(Republic of Korea), Touch'n Go eWallet(Malaysia), HiPay (Mongolia), Changi Pay(Singapore), OCBC (Singapore), Naver Pay(Republic of Korea), Toss Pay (Republicof Korea), and TrueMoney (Thailand) canmake QR code payments through thesee-wallets in the Chinese mainland.

IV. Exchange of foreign
currencies(I) Overseas visitors to China can
exchange foreign currencies for RMB
cash in advance in relevant countries
or regions before bringing it into China(each visitor is allowed to take up to
RMB20,000 in cash in or out of thecountry).
(II) Overseas visitors to China can
exchange foreign currencies for RMB cash
at commercial bank branches, moneychangers, and self-service currency
exchange machines at international
airports, land ports, ports, and otherentry ports, or withdraw RMB cash using
international bank cards at ATMs.

V. Transportation(I) Train.
■ Ticket purchase
1. Using identification documents.
Foreign travelers can use the following
valid identification documents whenpurchasing tickets or paying for theextended trip at the railway station's
ticket office and ticket agents, or on
trains:(1) Foreign Permanent Resident ID
Card;(2) Passport;(3) Foreigner's exit-entry permit;(4) Seafarer's Certificate;(5) Receipt of acceptance of a visa
application issued by the exit and entry
administration authority of the public
security organs of China;(6) Passport loss report certificate;(7) Temporary international travel
document issued by embassies andconsulates in China (with valid visas or
stay certificates issued by the exit andentry administration authority of the
public security organs of China attached).
Foreign travelers can use yourForeign Permanent Resident ID Cards andpassports to purchase tickets through the12306 website, 12306 APP, or booking
hotline. Foreign travelers can also use
your Foreign Permanent Resident ID
Cards to purchase tickets at the selfservice machines.
2. Identity verification. To ensure
safe and orderly passenger transport,
China's railway operator implements
real-name ticketing according to relevant
regulations. Foreign travelers mustcomplete identity verification before
purchasing tickets.
(1) You can log in to the 12306

website or APP to fill in your name,n at i o n a l i t y, I D n u m b e r, a n d o t h e r
information following the instructions.
The system will automatically complete
identity verification. Or, you can upload aphoto of the passport information pagefor manual verification.
(2) You can also take valid passports
to the ticket office at the railway station
for identity verification.
3. Ticket purchase. After the identity
ve r i f i cat i o n , fo re i g n t rave l e rs ca npurchase tickets.
(1) You can purchase tickets online
through the 12306 website or APP and
pay with Alipay, WeChat, or UnionPaybank cards.
(2) You can also purchase tickets atthe ticket office at the railway stationand pay in cash or by Alipay, WeChat,or UnionPay bank cards. Some railway
stations also have self-service machines
for ticket purchase.
■ Ticket change
Foreign travelers can change yourtickets at the 12306 website and APP, or
the ticket office at the railway station.
■ Ticket refund
Foreign travelers can cancel yourtickets at the 12306 website and APP, or
the ticket office at the railway station.
Service fees may be incurred dependingon the time of cancellation.
■ Railway station entry/exit andtrain boarding
Foreign travelers can enter and exit
the railway station through automatic or
manual ticket check gates with the original
valid identification documents used whenbuying tickets, and cooperate to complete
ticket verification on the way.
For details of relevant rules, please

visit the 12306 website or APP, or call
China Railway customer service hotline(12306) for consultation.
12306 website address: https://www.12306.cn/en/index.html(II) Airplane.
Foreign travelers can book tickets
online on the airline's official APP and
WeChat mini program, or other ticketing
platforms.
■ Ticket purchase(1)You can buy tickets on the airline's
official APP and WeChat mini programand pay with Alipay, WeChat, or UnionPaybank cards.
(2)You can also buy tickets at the
airport and pay in cash or by WeChat,
Alipay, or bank cards following theregulations of the airline.
■ Ticket change and refund
Foreign travelers can change or
refund your tickets through the ticketing
platform or at the airport. Fees may
be incurred, which is subject to theregulations of the airline.
(III) Metro.
A total of 55 cities in China havemetro lines. Foreign travelers can apply
for metro passes at the metro station or
use the Alipay APP to take the metro.
1. Foreign travelers can buy singlejourney tickets at the ticket office or selfservice machines at the metro station.
Frequent travelers can apply for metro
passes at the ticket office with yourpassports. You can make payments incash or by WeChat or Alipay.
2. Foreign travelers can open the
Alipay APP on your mobile phones, clickon "Transport", and select "City". Aftercompleting identity verification, you willobtain a QR code for the metro pass. You

05

06

can enter and exit the metro station byhaving the QR code scanned.
(IV) Bus.
Foreign travelers can pay in cash orby bus cards or the Alipay APP to take thebus.
1. Foreign travelers can pay in cash
(RMB) to take buses. Buses usually do
not provide change, so travelers need toprepare small change in advance.
2. Foreign travelers can take yourpassports to the service outlets of thebus companies to buy bus cards. Payment
for the cards can be made in cash or by
WeChat or Alipay.
3. Foreign travelers need to open
the Alipay APP, click on "Transport", andselect "City". After completing identity
verification, you will obtain a QR code forpublic travel. You need to have the QR
code scanned when getting on and off
the bus.
(V) Online ride-hailing services.
Foreign travelers can use Alipay
or WeChat to book online ride-hailingservices.
1. Foreign travelers can open the
Alipay APP, click on "Transport", select"Taxi", and enter both the pickup locationand the destination to book a ride-hailingservice.
2. Foreign travelers can open the
WeChat APP, click on "Me", select"Services", scroll down and click on"Mobility" or "Ride Hailing", and enterb o t h t h e p i c ku p l o c a t i o n a n d t h edestination to book a ride-hailing service.
3. Download Didi-Greater China APP,
which supports foreigners to use foreign
mobile phone numbers and international
credit cards to register, and book online
ride-hailing services once registered.

Open Didi-Greater China APP, confirm
the pickup location and the destination,
select the preferred services(Express,
Taxi, Premier, Luxe), and book a ridehailing service.
(VI) Car leasing services.
Foreign travelers can rent cars at
international airports and downtown
service outlets. You can also use car
leasing APPs or search for "mini programsfor car leasing" on Alipay or WeChat.
O n c e r e g i s t e r e d , y o u c a n m a ke areservation for car leasing.
1. Foreign travelers who are goingto rent cars need to bring your passports
or Foreign Permanent Resident ID Cards,
valid Chinese driver's licenses, andinternational or domestic credit cards.
Note: Foreign travelers renting a
car for the first time need to have youridentity document information verified atleast one working day in advance.
2. Foreign travelers applying for
Chinese driver's licenses must take yourpassports, overseas driver's licenses
with a Chinese translation, recent oneinch half-length, bareheaded, full-faced
color photos against white background,and other necessary documents to public
security traffic management service halls
to apply for Provisional Driving Permits
for compact cars. Foreigners who enter
China for a short-term stay can apply for
Provisional Driving Permits with a validity
period of 3 months. For those who intend
to stay longer than 3 months, the validity
period can be extended to a maximumof one year. The permits can be usedwhenever the holders reenter China
during the validity period without theneed for reapplication.
Note: China has signed agreements

for mutual recognition and exchangeof driver's licenses with France, Serbia,
Belgium, and the United Arab Emirates.
This allows individuals holding driver's
licenses from the aforementioned
countries to drive in China or obtain
Chinese driver's licenses without taking a
test.

VI. Accommodation
Foreign travelers can make hotel
reservations online through the Trip.com
APP or via telephone or other means.
(I) Foreign travelers who are going tostay in hotels are required to present yourpassports, Foreign Permanent Resident
ID Cards, and other valid identification
documents for registration at the hotel
reception.
(II) The available payment methods
at the hotel include cash (RMB), bankcard, Alipay, and WeChat. If foreign
travelers wish to pay with bank cards, youneed to inquire in advance if Mastercard,Visa, or other international bank cards
are accepted. Some hotels accept suchpayment methods as Apple Pay and
PayPal; foreign travelers need to inquirein advance before making a payment.

07Services for Stay and Residence in China

08

VII. Visa extension
For foreigners entering China with avisa, if the original reason for entry has
not yet been terminated or if for other
legitimate reasons that require you tostay beyond the expiration date specified
in the visa without the need to change
the type of visa, you may apply forextending the visa. Documents requiredfor visa extension are as follows:( I ) Va l i d p a s s p o r t s o r o t h e rinternational travel documents;(II) A completed Foreigner Visa
Application Form, and a 33×48mm
bareheaded color ID photo taken recently
against a white background (free on-site
photography is available);(III) Supporting documents concerningt h e re a s o n fo r t h e v i s a ex te n s i o napplication;(IV) Supporting documents
concerning other relevant procedures.
For the application documents
required for visa extension, processing
procedures and methods, fee basis andstandards, etc, you can visit the official
website of China's National Immigration
Administration and refer to the Guide on
Visa Extension, Change and Reissuancefor Foreigners under "Services", therequirements for the photos for travel
documents can be found in the Guidelines
for Travel Documents Photographs in the"Services" section. Additionally, you can findthe office address and contact informationof local exit-entry reception halls in "OfficeEnquiries" under "Services". You can also
dial 12367 for further information.

VIII. Residence permit
Foreigners who, after entering China,
need to reside within the territory of
the country due to reasons other than
diplomatic or official matters shall apply
for a residence permit and its extension,change or re-issuance in person at theexit and entry administration authority of
China's public security organs to complete
relevant formalities. For a foreigner who
is a high-level talent or urgently-needed
professional, or is under 16 years old orover 60 years old, or with disabilities due
to illness or other reasons, the inviting
entity/individual, families or relativesof the applicant or a specialized service
agency may file the application on behalfof the applicant. Documents required
for residence permit application are as
follows:( I ) Va l i d p a s s p o r t s o r o t h e rinternational travel documents;(II) A completed Foreigner Visa
Application Form, and a 33×48mm
bareheaded color ID photo taken recently
against a white background (free on-site
photography is available);(III) Supporting documents
concerning the reason for the residence
permit application;(IV) Supporting documents
concerning other relevant procedures.
For the application materials andrequirements, the basic process andmethod of handling, the time limit andother specific details about residence
permit application, foreigners can visit
the official website of China's National

Immigration Administration and referto the Service Guide on Issuance ofResidence Permit for Foreigners under"Services", the requirements for thephotos for travel documents can befound in the Guidelines for Travel
Documents Photographs in the "Services"section. Additionally, you can find theoffice address and contact information of
local exit-entry reception halls in "OfficeEnquiries" under "Services". You can also
dial 12367 for further information.
Website address of the National
Immigration Administration: https://www.nia.gov.cn

09Relevant Services for Work in China

10

IX. Work permit
Documents required for foreigners
to apply for work permit are as follows:(I) A completed Application Form for
Foreigner's Work Permit;(II) Supporting documents
concerning work qualifications;(III) Certificates of the highest
academic degree (diploma) or relevant
approved documents and professional
qualification certificates authenticated byapostille (from member countries of theConvention Abolishing the Requiremento f L e g a l i s a t i o n fo r Fo r e i g n P u b l i c
Documents), or by Chinese embassies or
consulates abroad;(IV) Certificates of no criminal record;(V) Physical health examination
certificates;(VI) Job contracts or certificates of
employment (including letters of dispatch
from multinational companies);(VII) The applicants' valid passports orother valid international travel documents;(VIII) The applicants' bareheaded,full-faced photos taken within 6 months;(IX) Relevant supporting documentsof the accompanying family members;(X) Other relevant materials as may
be required.
The method and place of handling:
online applications submitted by theemployers; local service centers forforeigners working in China.
X. Social insurance
Foreigners who work in China shallaccess social security in accordance withthe relevant provisions of the Social
Insurance Law of the People's Republic ofChina and the Interim Measures for Social
Insurance System Coverage of Foreigners
Working within the Territory of China.
Eligible individuals( I ) I n d i v i d u a l s w h o a re l e ga l l y
employed in China and have legallyobtained the Foreigner's Work Permits,
residence permits for foreigners, andForeign Permanent Resident ID Cards.
(II) Individuals who have signed
labor contracts with domestic employers
in China and are paid by the employers,or those who have signed contracts withforeign companies and are dispatched towork in China, with your salaries paid by
the domestic employers.
(III) Individuals in the employment
age (males aged 60 or below; females
aged 55 or below).
Insurance payment(I) If individuals who work within
the territory of China just accessed social
security, you shall pay the premiums
from the month when you start to workin China;(II) The insurance base pay and theshare borne by employers for foreign
employees shall be the same as that ofChinese employees according to local
standards.
Mutual exemption provisions
According to the website of the
Ministry of Human Resources and Social
Security of the People's Republic ofChina, China has signed social security
agreements with many countriesincluding Germany, Republic of Korea,
Denmark, Canada, Finland, Switzerland,
the Netherlands, France, Spain, Japan,
Serbia, and Luxembourg. Individuals who
hold the nationality of a country that has
concluded a social security agreementwith China may be exempt from theobligation to pay insurance premiums
for specified periods as stipulated in theagreement.
Places for handling social insurance:
Government service halls or the service
halls of bureaus of human resources andsocial security in the locality where theapplicants work.
Website address of the Ministry of
Human Resources and Social Security:
http://www.mohrss.gov.cn

XI. Payment of individual
income tax
Residents and non-residents
An individual who is domiciledin China, or an individual who is not
domiciled in China but has resided in
China for an aggregate of 183 days ormore within a tax year, shall be regarded
as a resident individual. Income received
by a resident individual from within China
or overseas shall be subject to individual
income tax pursuant to the provisionsof the Individual Income Tax Law of thePeople's Republic of China.
An individual who is not domiciledin China and does not reside in China,
or an individual who is not domiciled in
China but has resided in China for lessthan an aggregate of 183 days withina tax year, shall be regarded as a nonresident individual. Income received by anon-resident individual from within China
shall be subject to individual income

tax pursuant to the provisions of the
Individual Income Tax Law of the People's
Republic of China.
Annual reconciliation forcomprehensive income
Foreign nationals, who are
tax re s i d e nt s o f C h i n a a n d o bta i ncomprehensive incomes from salaryand wages, remuneration for personal
services, author ’s remuneration androyalties in a tax year, shall fill in the
Annual Individual Income Tax Return for
Self-Filing and associated forms within
the period from March 1 to June 30 of
the following year, and do the annual
tax reconciliation with the tax authority.
Foreign nationals who meet one of thefollowing conditions shall be exempted
f ro m t h e a n n u a l re co n c i l i at i o n o f
individual income tax:(I) The conditions specified in thetax policy for exemption from the annual
reconciliation are met;
(II) The amount of tax withheld
matches with the amount of the tax
payable;(III) The conditions for refunding
are met, but the claim of tax refunds iswaived.
If foreign nationals are unsure
whether the annual reconciliation needs
to be done, they can seek guidance
regarding relevant policies and assistancefrom the taxpayer service halls of local
tax authorities.
Settlement channels: Local
government service halls or tax
authorities' taxpayer service halls,
Individual Income Tax APP, and the
Natural Person E-Tax Platform. Foreign
nationals need to visit the local taxpayer
service halls to apply for a registration

11

12

code before the first-time use of the
Individual Income Tax APP or the Natural
Person E-Tax Platform. Taxpayers can seek
assistance from taxpayer service halls.
Foreign nationals who are nonresident individuals are not required todeal with the annual reconciliation.
Website address of the Natural
Person E-Tax Platform: https://etax.
chinatax.gov.cn
Enjoying preferential treatment
under tax treaties
China has signed agreements on
avoidance of double taxation with 114
countries (regions). Foreign nationals
who are eligible for tax reductions or
exemptions may judge by themselves theconditions for enjoying such treatment.
They can choose to enjoy the treatment
upon self-filing or through withholding
agents, and relevant documentation
shall be retained for future inquiries. For
details of the agreements, please refer tothe tax treaty section on the website of
the State Administration of Taxation.
We b s i te a d d re s s o f tax t re at ysection: https://www.chinatax.gov.cn/
chinatax/n810341/n810770/common_
list_ssty.html

13

A GUIDE TO WORKING AND
LIVING IN CHINA AS
BUSINESS EXPATRIATESMINISTRY OF COMMERCE,MINISTRY OF INDUSTRY AND INFORMATION TECHNOLOGY,MINISTRY OF HUMAN RESOURCES AND SOCIAL SECURITY,MINISTRY OF CULTURE AND TOURISM,
STATE TAXATION ADMINISTRATION,
NATIONAL FINANCIAL REGULATORY ADMINISTRATION,
NATIONAL IMMIGRATION ADMINISTRATION,
CIVIL AVIATION ADMINISTRATION OF CHINA,STATE ADMINISTRATION OF FOREIGN EXCHANGE,CHINA STATE RAILWAY GROUP CO., LTD.