2. There are no restrictions on taxpayers' tax obligations. Both domestic income and overseas income are within the scope of payment. Non-residents' tax liability is limited, and they only need to pay the benefits they get in their place;
3. The tax standards levied by the state on non-residents are different, and the items levied by tax residents are more than those of non-residents.
The differences between taxpayers and non-residents in China are as follows:
1. Different definitions: China tax residents refer to individuals or legal persons who have been engaged in production and consumption for a long time in China, including citizens of other countries, while China tax non-residents refer to people or legal persons other than residents;
2. Including different objects: individuals among tax residents refer to people who have lived in China for more than 1 year, legal persons refer to enterprises and organizations that have been engaged in activities for a long time, and individuals and legal persons among non-tax residents refer to foreign envoys and international organizations.
3. Foreign exchange control is different: the foreign exchange control of tax residents is much stricter than that of non-tax residents.
In a country exercising resident jurisdiction, if a natural person meets the criteria of residence, residence or residence time, he/she must pay unlimited taxes to the government of the country of residence, and all the income he/she earns worldwide must be paid to the government of the country of residence. Such residents are called tax residents or financial residents.
legal ground
Individual Income Tax Law of the People's Republic of China
Rule number two The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law. Rule three. Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%. ?
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