政策解读|外籍员工居住天数满183天怎么办？

Group 1 - The article discusses the distinction between resident and non-resident individuals for tax purposes in China, defining a resident as someone who has a domicile in China or stays for more than 183 days in a tax year [4][6] - Non-resident individuals are defined as those without a domicile who stay in China for less than 183 days in a tax year [6][7] - The article outlines the procedures for foreign employees who may not accurately determine their residency status when filing their annual tax returns [8][9] Group 2 - If a non-resident is initially classified as a resident but later fails to meet the residency criteria due to reduced stay, they must report to the tax authority within 15 days and recalculate their tax obligations as a non-resident without incurring penalties [10][11] - Conversely, if a non-resident's stay extends to meet the residency criteria, they will maintain the same tax withholding method during the year but must settle their tax obligations as a resident at year-end [11][12] - The article emphasizes the importance of accurately reporting residency status and the potential tax implications, including adjustments in taxable income and applicable tax rates [13] Group 3 - The article provides specific scenarios where individuals must report discrepancies between their expected and actual days of stay in China, detailing the timeline for reporting and tax recalculations [14] - It references relevant policies and regulations governing personal income tax in China, including the Personal Income Tax Law and notifications from the Ministry of Finance and State Taxation Administration [15]