1, different concepts:

(1) A resident taxpayer refers to a taxpayer who has unlimited tax liability in each country and is determined according to the relevant national laws, domicile, head office, place of registration, actual management center or other similar standards. Resident taxpayers are divided into natural persons and legal persons. If a natural person constitutes a resident, it is usually judged by domicile or residence. It can be legal residence or permanent residence, temporary residence or residence for a certain period of time. Resident natural persons should bear the unlimited tax liability of the country where they live;

(2) non-resident taxpayer refers to people who have lived in China for less than one year without domicile or residence. Non-resident taxpayer has the obligation to pay taxes, that is, non-resident taxpayer only pays individual income tax on all income derived from China.

2. The amount of tax paid is different:

(1) A resident taxpayer is an enterprise established in China according to the laws and regulations of China, or established according to foreign laws, but its actual management institution is in China;

(2) non-resident taxpayer was established in China in accordance with foreign laws and regulations, but it has set up offices in China. The difference between the two is that resident taxpayers have to pay taxes on their domestic and overseas income, while non-resident taxpayer only pays income tax in China.

3, different criteria:

(1) If there is no domicile in China, the person's tax resident status should be judged according to the length of his residence in China. Anyone who has lived in China for one year in a tax year is a resident taxpayer, otherwise he is a non-resident taxpayer. That is, the time standard is to live for one year. Individuals who meet this standard are resident taxpayers, and those who fail to meet this standard are non-resident taxpayer;

(2) Those who leave the country temporarily during the period of residence, that is, those who leave the country for no more than 30 days at a time or for no more than 90 days in a tax year, are also non-resident taxpayer.

4. Different tax obligations:

(1) non-resident taxpayer has limited tax liability;

(2) The resident taxpayer has unlimited tax liability.

Legal basis: Article 13 of the Individual Income Tax Law of the People's Republic of China.

If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the next month after obtaining the income and pay the tax.

If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year after obtaining the income; If the tax authorities notify the taxpayer to pay within the time limit, the taxpayer shall pay the tax within the time limit.

Individual residents who obtain income from outside China shall declare and pay taxes within March 1st to June 30th of the following year.

Non-resident individuals who obtain income from wages and salaries from more than two places in China shall declare and pay taxes within 15 days of the following month.

Taxpayers who cancel their household registration in China due to emigration shall go through tax settlement before canceling their household registration in China.