Do China people have to pay taxes when they work abroad and earn money at home? For example, does Yao Ming have to pay personal income tax on the money he earns in nba in China?

1. The deduction limit for overseas income is calculated according to the individual income tax law of China.

2. If the tax paid abroad is higher than the deduction limit, no tax will be paid in China;

3. If the tax paid abroad is lower than the deduction limit, the "deduction limit-tax paid abroad" shall be paid in China.

4. Deductions are not broken down by country. That is, if income is obtained in both country A and country B, then country A adds up all income items and calculates a limit, and country B adds up all income items and calculates a limit, and compares and pays them respectively. In terms of time, the actual tax paid by the two countries together is greater than the tax payable according to China's tax law, but if B's tax is not paid in full, B's tax will still be paid.

5. If the tax actually paid abroad in that year is greater than the deduction limit, the difference can be deducted within the limit that the income paid abroad in the next five consecutive years is lower than the domestic tax payable.