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" ... Yet for the past 20 years, China's State Administration of Taxation (SAT) has declined to enforce this rule. As a result, Chinese expats have grown accustomed to not paying Chinese income taxes on their foreign salaries. The government’s failure to apply the law has been attributed to limited organizational resources inside the SAT and the nonavailability of pertinent income data from private employers. It's also been suggested that by going soft on expats, the government indirectly promotes the expansion and global influence of Chinese firms. ... "