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报税小贴士个人所得税的纳税人包括在中国境内有住所,或者无住所而在境内居住满一年,从中国境内和境外取得所得的个人,以及在中国境内无住所又不居住或者无住所而在境内居住不满一年,从中国境内取得所得的个人。其中包括中国公民个人和个体工商户,无论其所得来源于中国境内还是境外、在中国大陆居住满一年或有来源于中国大陆所得的港、澳、台同胞和华侨,以及在中国境内居住满一年或有来源于中国境内所得的外籍个人。
Taxpayers Taxpayers with personal income tax include those who have a domicile within the territory of China, or have lived in the territory for one year without a domicile, individuals who have obtained income from inside and outside China, and have no domicile or domicile in the territory of China Those who have resided in the territory of China for less than one year and have obtained the income from the territory of China. These include individuals and individual industrial and commercial households of Chinese citizens who have lived in China for one year or have their compatriots and overseas Chinese in Hong Kong, One year or a foreign individual who derives income from China.