1, with different concepts. Residents refer to people or legal persons who have been engaged in production and consumption in their own countries for a long time, and citizens of other countries who meet the above conditions may also belong to their own residents. Non-residents refer to natural persons and legal persons other than residents;

2. Different targets: natural person residents refer to individuals who have lived in their own country for more than 1 year, but the official diplomatic envoys and military personnel abroad are not residents of the host country. Legal person residents refer to institutions, enterprises and non-profit organizations at all levels engaged in economic activities in their own countries, but international institutions, such as the United Nations and the International Monetary Fund, are not residents of any country;

3. The rules of foreign exchange management law are different: residents' foreign exchange receipts and payments are related to the international payments of the host country, and the safe strictly controls them. The foreign exchange receipts and payments of non-residents have nothing to do with the international payments of the country of residence, and the control of safe is relatively loose;

4. Different tax obligations: individual residents bear unlimited tax obligations, and individual residents should pay personal income tax to the state tax authorities according to law for income from domestic sources and income from overseas sources. Non-resident individuals bear limited tax obligations, and non-residents should pay personal income tax to the local tax authorities according to law on their income from local sources.

Legal basis: Article 2 of the Enterprise Income Tax Law of People's Republic of China (PRC).

Enterprises are divided into resident enterprises and non-resident enterprises. Resident enterprises mentioned in this Law refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. The term "non-resident enterprise" as mentioned in this Law refers to an enterprise established in accordance with the laws of a foreign country (region). Its actual management institution is not in China, but it has institutions and places in China, or it has no institutions and places in China, but it has income from China.