What are the provisions of tax treaties on individual independent service suppliers?
Income from professional services or other services of an independent individual is taxable in China only if he/she has a fixed base in China for these services, or if he/she is present in China for an aggregate of more than 183 days in the relevant year. These services include scientific, literary, artistic, educational, or teaching services as well as the services of physicians, lawyers, engineers, architects, dentists and accountants.
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