Effective January 1, 2010, Guangzhou-based Western expatriates and foreign teachers living in off-campus housing will find themselves facing a new monthly residency tax, calculated as 10% of the rent stipulated in the lease.
In order to ensure collection of the residency tax, all foreign residents whose residency permits expire after January 1, 2010 will be unable to renew their permits unless they can first prove that they have registered their off-campus housing with the local PSB and have paid all taxes from January 2010.
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