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Interpretation of Regulations on Supervision and Administration of Cosmetics

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When the epidemic hits in 2020, foreigners who have returned to their country and foreigners who are stranded in China but cannot return their homes have many questions about how to judge their tax status. This article collects some relevant issues in practice for reference.

Q:
What is the difference between an individual without a domicile and a non-resident individual without a domicile?
A:
The identification of these two tax statuses is mainly different from that of resident individuals, and the difference between the two is mainly in the accounting method of individual tax.

Q:
What is residence?
A:
Regarding the definition of domicile, it is the "habitual residence" in the tax law concept. As early as 1994, the State Administration of Taxation had issued Guo Shui Fa [1994] No. 89 "Regulations on Several Issues Concerning the Collection of Individual Income Tax" (currently some of the provisions are invalidated). The first article of the article regulates the issue of "habitual residence", that is, "individuals who have a domicile in China, and individuals who habitually reside in China because of their household registration, family, and economic interests." The so-called habitual residence is a standard in the legal sense for determining whether the taxpayer is a resident or a non-resident and does not refer to the actual residence or the place of residence in a certain period of time. If an individual who lives outside of China for studying, working, visiting relatives, traveling, etc., must return to live in China after the cause is eliminated, China is the taxpayer's habitual residence."

Q:
What is the starting point for the 6 consecutive years currently regulated?
A:
The 6-year starting year will be calculated from 2019 (including) and subsequent years.

Q:
What are the conditions for 6 consecutive years?
A:
That is to say, in each tax year of the 6 years, they have lived in China for a total of 183 days, and there is no single departure for more than 30 days in any year.

Q:
Assuming that a foreign individual has met the requirement for 6 consecutive years from January 1, 2019 to December 31, 2024, but has a single departure for more than 30 days in 2025, how to determine the consecutive years?
A: The requirement has been met for 6 consecutive years from January 1, 2019 to December 31, 2024, the foreigner shall pay personal income tax on income obtained domestically and abroad in 2025. However, because there is a single departure for more than 30 days in 2025, the cumulative consecutive years of 183 days in China are cleared, and the calculation is restarted, that is, from 2026, and the overseas income obtained in 2026 for overseas payments in that year , Can be exempted from personal income tax.

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