Bill for Amendments to the PRC, Individual Income Tax Law (Draft)

中华人民共和国个人所得税法修正案 (草案)

July 25, 2018 | BY

Susan Mok

Issued: June 29 2018 Main contents: Article 1 is amended to read as follows: An individual who has a residence in China or who, although not…

Issued: June 29 2018

 

Main contents: Article 1 is amended to read as follows: An individual who has a residence in China or who, although not having a residence, is resident in China for at least 183 days (it is currently one year) in a tax year is a resident individual and he/she shall pay individual income tax on the income derived both inside and outside China in accordance herewith.

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