There are two cases of salary standards:
1. If a foreigner directly applies for work in China, then equal pay for equal work;
2. If they are sent to China by a foreign company, they will be paid in accordance with foreign standards and various subsidies related to business trips.
Individuals who do not have a residence in China, but have lived in China for a continuous or cumulative period of not more than 90 days or have lived in China for a continuous or cumulative period of not more than 183 days in a tax year. The income earned in China by the employer outside of China and not borne by the employer in the institutions or establishments in China is exempt from personal income tax.