definition of personal income tax: personal income tax is the general name of legal norms that adjust the social relations between tax authorities and natural persons (residents and non-residents) in the process of collecting and managing personal income tax.

taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayers pay individual income tax only on their income derived from China.