欢迎扫描下方二维码关注： 一、外籍个人身份判定 ▷) 居民个人 区 在中国境内有住所 或 > 非居民个人 二、非居民与居民身份的转换 外籍无住所个人在一个纳税年度内首次申报时,应当根据 合同约定等情况预计一个纳税年度内境内居住天数以及在税收 协定规定的期间内境内停留天数,按照预计情况计算缴纳税 款。实际情况与预计情况不符的,分别按照以下规定处理 : EELFIEF 区 在中国境内无住所又不居住 或 区 无住所而一个纳税年度内境内居住累计不满183天 纳税范围:仅从中国境内取得的所得需缴纳个人所得税 ◆ 年度内税款扣缴方式不变 ◆ 年度终了后按居民个人汇算清缴 ◆ 当年离境目预计年度内不再入境,可选择离 境前办理汇算清缴 (二)预先判定为居民个人→后转为非居民个人 ○不符合居民个人条件之日起至年度终了 15天内向主管税务机关报告 按非居民个人重新计算应纳税额,申报补 缴税款,不加收税收滞纳金 > 需要退税的,按规定办理 (三)预计居住天数≠实际居住天数 情况一：预计一个纳税年度境内居住天数累计不超过90天， 但实际累计居住天数超过90天的 情况二：预计在税收协定规定的期间内境内停留天数不超 过183天，但实际停 ...

Core Viewpoint - The article discusses the recent policy changes regarding "reverse invoicing" in the resource recovery industry, addressing common questions and concerns from businesses [3]. Group 1: Policy Overview - The "reverse invoicing" policy aims to streamline tax processes for resource recovery enterprises, allowing them to issue invoices for recovered resources, which can enhance cash flow and reduce tax burdens [3]. - The policy is designed to encourage resource recycling and promote sustainable practices within the industry [3]. Group 2: Common Questions - Businesses frequently inquire about the eligibility criteria for the "reverse invoicing" policy, including the types of resources that qualify and the documentation required [3]. - There are concerns regarding compliance and the potential for audits, prompting the need for clear guidelines from tax authorities [3]. Group 3: Implementation Challenges - Companies face challenges in adapting to the new invoicing system, particularly in training staff and updating accounting practices to align with the policy [3]. - The article highlights the importance of ongoing communication between businesses and tax authorities to ensure smooth implementation and address any arising issues [3].