Individual income tax payers refer to individuals who are domiciled in the People's Republic of China or who are not domiciled but have resided in the People's Republic of China for at least one year, individuals who derive income from sources inside and outside the People's Republic of China, individuals who are neither domiciled nor resident in the People's Republic of China, or individuals who are not domiciled but have resided in the People's Republic of China for less than one year, and individuals who derive income from sources inside the People's Republic of China.
does not have to pay individual income tax?
Mr. Li, a Chinese citizen, works in a joint venture company with a monthly salary of 4,000 yuan