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《Individual Income Tax Law of the People’s Republic of China (2018 Amendment)》

Article 1 A resident individual is an individual who is domiciled in China or who is not domiciled in China but has stayed in the aggregate for 183 days or more of a tax year in China. A resident individual shall, in accordance with the provisions of this Law, pay individual income tax on his or her income obtained inside and outside China mainland.

A non-resident individual is an individual who neither is domiciled in China mainland nor stays in China mainland or who is not domiciled in China mainland but has stayed in the aggregate for less than 183 days of a tax year in China mainland. A non-resident individual shall, in accordance with the provisions of this Law, pay individual income tax on his or her income obtained inside China mainland.

Tax year means the Gregorian calendar year that runs from January 1 to December 31.

《Ministry of Finance and State Taxation Administration Announcement on the Standards of Determining the Residence Time of Non-China-mainland-domiciled Individuals》(Announcement No.34 of the Ministry of Finance and the State Taxation Administration in 2019)

The days of residence in China mainland for non-domiciled individuals in a tax year is calculated based on the number of days of stay in China mainland.If the individual is physically present in China mainland for 24 hours, that day should be counted as a day of residence in China mainland;If the individual is physically present in China mainland for less than 24 hours, it would not be counted as a day of residence in China mainland.

Select the entry time and the departure time:
The total number of days of residence in China
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No. Entry and departure period Number of days
The total number of days of residence in China mainland in the tax year
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The number of days of residence is calculated according to the information you provide, for reference only.
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