The personal income tax payment subject refers to individuals who have a residence in China or have lived in China for one year, and the income obtained from China and abroad has no residence and no residence in China, or is dissatisfied with living in China. Individuals for one year, individuals who obtain income from China. Which of the following is not subject to personal income tax:. ['Chinese citizen Mr. Li works at a joint venture company with a monthly salary of 4,000 yuan.', 'Richardson, a foreign expert, is a professor at a university in China, with a salary of 50,000 yuan.', 'US President visits China for ten days.', 'Ms. Li lives in Beijing and earns 3,000 yuan per month.']