More than 2 dozen countries, including China, tax their citizens and permanent residents on their worldwide income. However, as a practical matter only the U.S. actually attempts to enforce its income tax laws on a worldwide basis.
The U.S. and China both offer an expatriate exemption (first $100k in income for the US) and foreign tax credits against U.S./China taxes for local country income taxes paid.
The U.S. and China both offer an expatriate exemption (first $100k in income for the US) and foreign tax credits against U.S./China taxes for local country income taxes paid.