【Notice】Highlights of the amendment on IIT
Jun 30, 2020
The definition of Tax Resident in China A tax resident is subject to tax on worldwide income. The definition of tax resident in China has changed. Before the amendment, to become a tax resident, you have to stay 365 days a year in China, now, only 183 days per year, you are subject to the Individual Income Tax (IIT).纳税居民要按世界范围内的收入征税。我国税收居民的定义发生了变化。在修订之前,要成为税务居民,你必须一年在中国停留365天,现在,你一年只...
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