@Xiefei: Thanks. I do have a bit to read :-)

A couple of points:

1) My quote above ("Individual Income Tax shall be paid on their world wide income by the individuals who have domicile in China...) is from a book by Liu and Liu. At least one of the Liu guys works(ed) for the SAT. They published two bilingual books on China's taxation system.

2) Other than in the three tax bureaus I repeatedly visited, I rarely meet any Chinese that knew or understood the Chinese system. Only at YUFE did I observe Accounting students had taken a class on taxation. I was also repeatedly told it was impossible for a Westerner to understand the complex Chinese tax system.

3) A 2006 book "Taxation in China" by Liu Zuo mentions "world-wide" taxes several times. It is a Kindle ebook.

@Xiefei: The article RE Chinese taxed overseas:

www.nytimes.com/[...]

@Xiefei: I agree with you on the American taxation.

As for Chins IIT, my focus was on the tax exposure of expats living in China. I did not look into how Chinese citizens are taxed so I never verified how Chinese are treated.

Recently, there was an article on the SAT, using info sharing agreements with other countries, hunting Chinese citizens living abroad for many years and not paying Chinese IIT. I did a quick review of documents I have and cannot find any source to support or contradict your statement.

HFCAMPO: Your disclose.tv link is to video that has factual error:

China also requires income tax be income tax on worldwide income:

"Individual Income Tax shall be paid on their world wide income by the individuals who have domicile in China (refer to individuals who by reason of their family registration administration, family or economic interests habitually reside in China) or who, though without domicile in China, have resided in China for one 1 year or more."

The first US income tax law was during the War of 1812. Constitutional issues delayed imposition of an income tax until the ratification of the Sixteenth Amendment in 1913.

BS is what it is. I did not watch the entire video.

I will defend KCEL. Having taught a few years, I feel what you get out of any class depends on the effort you put in. That said, KECL teachers were OK to Excellent, and that worked for me.

The big bitch with KCEL seems to be with the management. The student pays, gets the visa, then wants to study somewhere else. Somehow, because KCEL resists, it KCEL's fault.

Full disclosure: I do not like KCEL's owner and have told him so to his face. But I was always treated well and received what we had contracted for and more. I do recommend KCEL as a good school.