Legal analysis: residents are divided into individual residents and enterprises, and non-residents are divided into non-resident individuals and enterprises. The concepts of residents and non-residents are widely used in the fields of tax law and foreign exchange management. Individual residents refer to those who have or have no domicile in People's Republic of China (PRC), but have lived in China for 183 days in a year, and vice versa. Resident enterprises refer to enterprises established in China, or enterprises established overseas but headquartered in China, and vice versa.
Specific content:
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. The contained objects are different.
Natural person residents refer to those individuals who have lived in the host country for more than 1 year, but the official diplomatic envoys and military personnel abroad are not residents of the host country.
Enterprise residents refer to government agencies, enterprises and non-profit organizations at all levels engaged in economic activities in their own countries, but international institutions, such as the International Monetary Fund, are not residents of any country.
3. Different definitions in international economic exchanges.
The main significance of this definition lies in correctly and uniformly reflecting the international balance of payments of various countries. According to this definition, only economic transactions between residents and non-residents are international economic transactions.
4. Distinguish the identity of foreign exchange holders in foreign exchange management regulations.
Generally speaking, because residents' foreign exchange receipts and payments are related to the international payments of their countries of residence, the multi-head authorities have strict control over them.
Because the foreign exchange receipts and payments of non-residents have nothing to do with the international payments of the country of residence, the multi-head authorities have loose control over them.
Legal basis: Article 1 of the Individual Income Tax Law
Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.
Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.