@外籍个人，个人所得税政策指南请收好！（基础知识篇）

Group 1 - The article discusses the classification of foreign individuals as either residents or non-residents for tax purposes in China, detailing the criteria for each classification [3][4]. - Resident individuals are subject to personal income tax on income sourced both within and outside China, while non-resident individuals are only taxed on income sourced within China [3][5]. - The article outlines the process for converting from non-resident to resident status and vice versa, including the necessary reporting to tax authorities [6][7]. Group 2 - It explains how to determine the source of income for foreign individuals, particularly regarding salary and bonuses, and the calculation methods for income sourced from within China [10][11]. - The article specifies that income from positions such as directors and senior management in resident enterprises is considered sourced from within China, regardless of where the duties are performed [13]. - It also covers the treatment of remuneration for authors and other professionals, clarifying that income from domestic entities is deemed sourced from within China [14]. Group 3 - The article provides guidance on the registration process for foreign individuals to file personal income tax, including the use of the personal income tax app [17][19]. - It highlights the importance of merging tax files for individuals who have changed their identification documents to ensure accurate tax reporting [22][23]. - The article discusses the options available for foreign individuals regarding special deductions and tax treaty benefits, emphasizing the need for proper documentation [36][39].