【涨知识】居民个人⇄非居民个人身份转变，该如何申报个税

Core Viewpoint - The article discusses the differences between resident and non-resident individuals in China regarding personal income tax obligations and the specific regulations that apply to each category [1][2][3]. Summary by Sections Basic Concepts - Resident individuals are defined as those who have a domicile in China or stay in China for 183 days or more within a tax year. Non-resident individuals do not have a domicile and stay for less than 183 days [1]. - Resident individuals are subject to personal income tax on income sourced from both China and abroad, while non-resident individuals are only taxed on income sourced from within China [1]. Tax Obligations - Resident individuals calculate personal income tax based on their comprehensive income, which includes wages, labor remuneration, and other specified incomes, after deducting a standard expense of 60,000 yuan and other allowable deductions [3]. - Non-resident individuals calculate personal income tax on a monthly or per-instance basis, with a deduction of 5,000 yuan from their monthly income for tax calculations [3]. Other Regulations - Non-resident individuals who stay in China for no more than 90 days in a tax year are exempt from personal income tax on income paid by foreign employers, provided it is not borne by a Chinese entity [2]. - Non-resident individuals who stay for more than 183 days but have not been in China for six consecutive years may apply for tax exemption on foreign-sourced income by filing with the tax authority [2]. Identity Transition - Non-resident individuals who initially expect to stay for less than 90 days but exceed this duration must report to the tax authority within 15 days after reaching the threshold and recalculate their tax obligations without incurring penalties [4]. - If a non-resident individual’s stay extends to meet the criteria for residency, they must maintain the same tax withholding method for the year but can opt for a final settlement before leaving China [3][4]. Policy References - The article cites relevant laws and regulations, including the Personal Income Tax Law of the People's Republic of China and related announcements from the Ministry of Finance and the State Taxation Administration [5].