Time of Levying Abandonment Tax in China

Legal Analysis: People's Republic of China (PRC) has not given up nationality tax, but it needs to pay clear tax before giving up nationality. Strictly speaking, this kind of "abandonment tax" can't be called a new tax, but it is somewhat similar to the requirements of the tax collection and management law for taxpayers who owe taxes to emigrate. The Law on the Administration of Tax Collection stipulates that taxpayers who owe taxes should settle their taxes, late fees and fines with the tax authorities before leaving the country. In theory, taxpayers are also allowed to provide guarantees. If you immigrate without tax arrears, this so-called "tax waiver" actually has no effect; On the other hand, you need to pay all the tax payable before you leave the meeting.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.

Article 10 Under any of the following circumstances, taxpayers shall file tax returns according to law: (1) To obtain comprehensive income, it is necessary to make final settlement; (2) There is no withholding agent for obtaining taxable income; (3) Having obtained taxable income and the withholding agent has not withheld the tax; (4) Obtaining overseas income; (5) Cancellation of China hukou due to immigration; (6) Non-resident individuals obtain wages and salary income from two or more places in China; (seven) other circumstances stipulated by the State Council.