中国税收居民是指在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满183天的个人。在中国境内有住所是指因户籍、家庭、经济利益关系而在中国境内习惯性居住。
1."PRC individual tax resident" refers to an individual who has a domicile within the territory of the PRC, or though without domicile but has resided in the territory of PRC for more than 183 days in total within a tax year. Domicile refers to habitual residence in the PRC on account of domiciliary registration, family ties, economic interests.
发表于 2024-3-21 08:46:43
