According to2018years8month31Article 1 of the Fifth Session of the Standing Committee of the 13th National People's Congress (The Seventh Amendment to the Decision on Amending the Individual Income Tax Law of the People's Republic of China Individuals who have domicile in China or who do not have domicile but have resided in China for at least 183 days in a tax year are residents. Individual residents shall pay individual income tax in accordance with the provisions of this Law on their income derived from sources within and outside China.

inNon-resident individuals who have neither domicile nor reside in China, or have no domicile and have resided in China for less than 183 days in a tax year. Non-resident individuals shall pay individual income tax in accordance with the provisions of this Law on their income derived from within the territory of China. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

Two criteria for determining resident status: residence; Number of days spent in the territory.

Foreign personnel without domicile in our territoryAin2018years9month15Working in China,2019years4month30Leave China at the end of the day, So how do you decide whether it's an individual resident or a non-resident individual?

In the case, the foreigner is a non-resident individual of our country. This is because of the foreignerAThere shall be no domicile within our borders, and in2018Nian He2019Did not live in our country in two tax years accumulated full183Day, it is our non-resident individual.

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