Individual resident: 

an individual who has a domicile in China, or who has no domicile and has resided in China for a total of 183 days in a tax year.

Legal basis: Article 1 of the Individual Income Tax Law of the People's Republic of China

he residence here does not refer to the purchase of a house, but to the habitual residence in China due to the relationship between household registration, family and economic interests.

Legal basis: Article 1 of the Individual Income Tax Law Implementation Regulations of the People's Republic of China, Decree No. 707

Non-resident individuals: 

individuals who have neither domicile nor reside in China, or who have no domicile and have resided in China for less than 183 days in a tax year. Legal basis: Article 1 of the Individual Income Tax Law of the People's Republic of China, foreign employees should declare their personal income tax as resident individuals or non-resident individuals.

Legal basis: Announcement of the General Administration of Taxation of the Ministry of Finance on the Personal Income Tax Policy of Non-resident individuals and non-domicile resident individuals Announcement of the General Administration of Taxation of the Ministry of Finance No. 35, 2019

中文原文 Chinese version

居民个人和非居民个人的判定