What is a tax resident in China?

As long as you have a residence in China? Or has no domicile, but has lived in China for 183 days, and is a "China tax resident", which is taxed globally.

It should be emphasized that according to the usual statement of the old individual tax law, "domicile" is not equal to "housing", but equal to "habitual residence". An individual who has a domicile in China refers to an individual who habitually resides in China for reasons such as household registration, family and economic interests.

For example, an individual who has no real estate in China, but his wife and children are living in their usual place of residence, and comes back as a visiting scholar after the expiration of his assignment abroad, also belongs to an individual who has a residence in China and belongs to a China resident taxpayer. Of course, in order to facilitate the operation of "the specific meaning of residence" in the future, it should be clarified in the implementation of the new law.

In addition, you have lived in China for a total of 65,438+083 days, which means that you have lived in China for 65,438+083 days in a tax year (that is, from February 365,438+0 to 65,438+0 in Gregorian calendar). In this case, most immigrants who do not move or move their careers can easily meet this requirement.

Extended data:

1, non-tax resident of China.

A person who has no domicile in China and has lived for less than 183 days in a tax year is a "non-China taxpayer" and only pays personal income tax to China on his income from China.

For example, the income of families with relatively thorough immigration, the income of temporarily returning to work in China, the interest income of people who lend money to China, the dividend income of domestic enterprises, and the patent income in China (see new tax revenue items).

To sum up, for immigrants, it is necessary to calculate the number of days of living in China, and at the same time pay attention to the judgment of tax resident status of overseas countries (regions).

Most people who live in China come from China. No matter where you earn money, you have to pay China tax (of course, there are provisions for tax deduction).

In this way, with the construction of citizen income and property information system, domestic income is basically covered.

At the same time, due to China's "183 judgment", it is easy to be recognized as a tax resident and foreign income overseas. , will be declared to China government (tax authorities) according to CRS regulations (basic accession), and will also be covered.

3. Immigrants and foreigners, regardless of other factors, count "whether they have lived in China for a total of 183 days within one year" to meet the requirements of paying China tax on global income. If they are insufficient, they will only pay income tax in China (see income item), and foreign income will be ignored in China!

As for the specific meaning of "domestic income", it needs to be further explained and explained in the new law, but according to the convention, it basically covers all income generated, paid and actually related to China!

Baidu Encyclopedia-People's Republic of China (PRC) Individual Income Tax Law

Baidu Encyclopedia-Taxpayer