The following experts do not have to pay their individual income taxes.

1. Foreign experts who are sent to China by the World Bank according to loan agreement.

2. Experts who are sent to China by United Nations.

3. Experts who work in China for UN aid projects.

4. Experts sent to China by donating country because of grant assistance projects to China.

5. Cultural or educational experts who work in China because of culture exchange projects sponsored by both governments and whose salary and income is paid by the partner country.

6. Cultural or education experts who have worked in China for more than two years and whose income and salary is paid by country of origin.Foreign experts who work in China because of non-governmental science and research agreement and whose income and salary is paid by country of origin.