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Property fee special ticket or ordinary ticket?
Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC): Individuals who have or have no domicile in China but have lived 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.
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