In 2019, the State Administration of Taxation issued a new policy on the calculation and payment of individual income tax by non-residents -- "Announcement No. 35 of the State Administration of Taxation of the Ministry of Finance". Under the new regulations, the amount of non-resident personal income judgment.
in2019In 2003, the State Administration of Taxation issued a new policy on the calculation and payment of individual income tax by non-residents - "Ministry of Finance Announcement of the State Administration of Taxation2019Annual regulation35". Under the new regulations, the amount of non-resident personal income judgment. We need to divide2In either case.
situation1: The cumulative duration of residence within the territory of the non-resident individual shall not exceed90God. In this case, the taxable income should be calculated according to the following formula:
For example:LEE 2020years3month10Come to China, in2019years4The moon is obtained from both inside and outside the country40000yuanRMBWhich was obtained from within the territory10000In yuan wages,2Worked in China for a total of months15Boy, how do we calculate thatLEEHow about this month's salary?
4Monthly wage income=40000*(10000/40000)*(15day/30Day)=5000yuan
situation2: The total duration of residence within the territory of the non-resident individual exceeds the cumulative duration90Sky discontent183The condition of the day. In this case, the taxable income should be calculated according to the following formula:
For example:LEE 2020Years to come to China cumulative100Day, in2019years8The moon is obtained from both inside and outside the country40000yuanRMBWhich was obtained from within the territory10000In yuan wages,8Worked in China for a total of months15Boy, how do we calculate thatLEEHow about this month's salary?
8Monthly wage income=40000*(15day/30Day)=20000yuan
Therefore, non-resident individuals with different cumulative days are different in the calculation of individual income tax, so special attention should be paid. Of course, determining income is only the first step, followed by identifying the deductions or specific deductions that the nonresident is eligible for. After the above are confirmed, we can officially calculate the individual income tax payable by the non-resident. Because of space, we will continue to explain the rest of this in future tax knowledge. 
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