Circular of the Ministry of Finance and the State Administration of Taxation on How to Calculate the 5 Years' Residence in China of Individuals Who Have no Domiciles in China
Circular of the Ministry of Finance and the State Administration of Taxation on How to Calculate the 5 Years' Residence in China of Individuals Who Have no Domiciles in China
Circular of the Ministry of Finance and the State Administration of Taxation on How to Calculate the 5 Years' Residence in China of Individuals Who Have no Domiciles in China
Cai Shui Zi [1995] No. 98
September 16, 1995
The finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
As specified in Article 6 of the Implementing Regulations of the Individual Income Tax Law of the People's Republic of China, individuals who have no domiciles in China but have resided in China for more then 5 years shall pay individual income tax on their whole amount of overseas incomes from the sixth year.
......
Cai Shui Zi [1995] No. 98
September 16, 1995
The finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
As specified in Article 6 of the Implementing Regulations of the Individual Income Tax Law of the People's Republic of China, individuals who have no domiciles in China but have resided in China for more then 5 years shall pay individual income tax on their whole amount of overseas incomes from the sixth year.
......