Resident taxpayers include individuals with a residence in Chinese territory or those who do not have residence in China but have Jived in China for a whole taxation year. Resident taxpayers are subject to unlimited tax obligation，i.e.，income origination from both within and' oufsfCfe Cfli'nese territory is subject to i门come tax in China .
How to Pay Personal Income Tax
Once a foreigner starts work，he or the employer should register with the competent tax authorities and pay income tax in accordance with China's Tax Law.
Tax Exemption for Foreigners
According to international conventions，bilateral agreements and the principle of reciprocity，the Chinese Government accords tax exemption to foreign diplomatic personnel except for the following items:
1. Dues and taxes that have been normally incorporated in the price of goods or services;
2. Levies on private real estate within the Chinese territory (excluding the premises for diplomatic and consular missions );
3. Inheritance-related duties; but if a diplomat dies，his movable property in China is exempt from duties and taxes;
4. Foreign diplomats' income that is not derived from their missions in China.
Tax Refund in Export
After the declaration of exporting goods and check on the financial accounting，goods of self-marketing exporters or commissioned exporting can apply for a tax refund or exemption on the value-added tax and consumption tax，with the evidence submitted to the local State Administration of Taxation.
Exporters include: foreign trade operators entrusted producing enterprises without export qualifications，enterprises and personnel of specific back (exemption ) of tax.
Foreign trade operators refer to personnel who are authorized by the Ministry of Commerce in engaging in foreign trade business，other organizations or individuals who handle the industrial and commercial
registration or other practicing procedures legally. Personnel ( including foreigners ) are the individuals who register for industrial& commercial activities，enterprises with sole proprietorship or partnerships.
Handling Car Purchase Tax Exemption
The Chinese Government accords tax exemption to one personal use imported car of foreign exports settling in China. They should supply the following items in handling car purchase tax exemption:
1.Certificate of Vehicle's Price;
2.Qualified Certificate of the Vehicle;
3.Experts Certificate issued by the State Administration of Foreign Experts Affairs or its authorized units; Residence issued by the Public Security Department.
Service Hall of Car Purchase Tax in Jinan :
State Taxation Bureau Shizhong District: 0531- 82746058
State Taxation Bureau Lixia District : 0531-86401969
State Taxation Bureau Tianqiao District: 0531- 88613581
State Taxation Bureau Huaiyin District: 0531-87033802
State Taxation Bureau Licheng District: 0531-88161188
Vehicle License Registration Tax
You should go through the motor vehicle or non-motor vehicle tax or exemption of tax procedure at your local tax authorities in January each year (the specific time and venue are subject to change，according to notification) .To fulfill the procedure，you are required to bring with you the relevant driving certificates for your motor vehicle. But motor vehicles owned by foreign embassy in Jinan institutions for official or private use are not exempt.
Foreign Tax Bureau of Jinan Local Tax Bureau
Tolls are payable for the use of certain express highways and airport in Jinan. Toll fees of Airport Building and Bridges are collected forthe purpose of public facilities maintenance，repair and repayment of loans. These fees are not dues or taxes and thus cannot be exempted. Please pay the fees in line with the rules.