Announcement of the Ministry of Finance and the State Taxation Administration on the Criteria for the Determination of the Length of Residence of Individuals Having No Place of Domicile in China

Announcement of the Ministry of Finance and the State Taxation Administration on the Criteria for the Determination of the Length of Residence of Individuals Having No Place of Domicile in China
Announcement of the Ministry of Finance and the State Taxation Administration on the Criteria for the Determination of the Length of Residence of Individuals Having No Place of Domicile in China

Announcement of the Ministry of Finance and the State Taxation Administration [2019] No. 34

March 14, 2019

To implement the revised Individual Income Tax Law of the People's Republic of China and the Implementing Regulations of the Individual Income Tax Law of the People's Republic of China, the criteria for the determination of the length of residence of individuals having no place of domicile in China (hereinafter referred to as the "individuals having no domicile") is hereby announced as follows:

I.
  ......
请先同意《服务条款》和《隐私政策》