Do you need to pay taxes at home if you earn money abroad?

"Money earned abroad needs to be taxed at home" depends on whether the taxpayer has lived in China 183 days.

If you live in China for less than 183 days in a year, you are not a taxpayer in China, but you must pay a tax on your income in China according to the new individual income tax law.

Article 1 of the new Individual Income Tax Law stipulates:

"Individuals who have domicile or no domicile in China and have resided in China for 183 days in a tax year are' taxpayers', and their income obtained in China and abroad shall be subject to individual income tax in accordance with the provisions of this Law."

The concept of "taxpayer" has been modified by law: from living in China 1 year to living in China 183 days.

That is to say, whether you are a citizen of China, a foreign citizen or a citizen of China with permanent residency in other countries, as long as you have lived in China for 183 days in one year, you are recognized as a "taxpayer resident of China" and need to pay taxes to China on the income in China and the income outside China.

The amendment to the individual income tax law of People's Republic of China (PRC) has been implemented since 20 19 1.

China levies taxes on the personal income of global residents, including wages, salaries, labor remuneration, royalties, etc. Those obtained from home and abroad shall be levied according to the above tax bands, with a maximum of 45%.

The tax rate for deposit interest, dividends, bonus income, income from property lease and transfer, and accidental income other than comprehensive income is set at 20%.

For example, an China person who has obtained the right of abode in Greece has income in both China and Greece. If this China native returns to China in 20 19 and stays for more than 183 days, then he must pay personal income tax to the tax authorities of two countries.

Extended data:

People's Republic of China (PRC) Individual Income Tax Law is a national legal document of China approved by NPC Standing Committee of China. 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 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year;

Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis.

Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Articles 10 and 13 of the new individual income tax law mention:

"Taxpayers who cancel their accounts in China due to emigration shall go through tax settlement before canceling their accounts in China."

The "abandonment tax" is mainly aimed at people who tend to emigrate overseas. That is, if you want to quit China citizenship, you must pay the taxes you owed before. The Tax Administration Law stipulates that taxpayers who owe taxes need to leave the country, and should pay the tax payable to the tax authorities before leaving the country.

Baidu Encyclopedia-Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China