Us non tax resident bitcoin
Publish: 2021-03-22 04:26:53
1. The term "non resident enterprise" refers to an enterprise that is established in accordance with the laws of a foreign country (region) and whose actual management organization is not within the territory of China, but has an organization or place within the territory of China, or has no organization or place within the territory of China but has income from within the territory of China.
2. Retired people may still have to pay taxes on their income, so they are not non tax residents.
3. Resident taxpayer refers to the taxpayer who has unlimited tax liability in each country according to the relevant national laws, residence, head office, place of registration, actual management center or other similar standards. Resident taxpayers are divided into natural person and legal person. If a natural person constitutes a resident, it is usually judged by the standard of residence or residence. It can be legal residence or permanent residence, or temporary residence or residence for a certain period of time. The resident natural person should bear the unlimited tax liability of the country where he is located< The criterion of resident taxpayer:
1. Residence standard -- habitual residence
the "residence" here is a specific concept of tax law, it does not mean the place and place of residence. According to the second provision of the regulations on the implementation of the People's Republic of China personal income tax law, the interpretation of residence is: "habitual residence in China by registered residence, family and economic interests". China's citizens registered residence in the br / > (1) household registration system. Chinese citizens usually have registered residence in China. However, the resident foreign resident in China is included in the management scope of the household registration in China because of the long-term residence permit and temporary residence permit. However, it does not belong to habitual residence in China because of family or economic interests, so it does not belong to the residence in China.
(2) economic interests: generally, the main personal property, business activity center and other factors are considered
(3) habitual residence: according to the relevant provisions of Guo Shui Fa (94) 089 document, habitual residence does not refer to actual residence or residence in a specific period. It is generally understood that an indivial must return to the place of residence after completing a task, a thing or staying for a period of time. If an indivial who lives outside China e to study, work, visiting relatives, traveling, etc. has to return to live in China after the reasons are eliminated, China is the habitual residence of the taxpayer< According to Article 3 of the regulations on the implementation of the indivial income tax law of the people's Republic of China, living in China for one year or more means living in China for 365 days in a tax year (i.e. from January 1 to December 31 of the Gregorian calendar). For temporary departure, the number of days shall not be dected. Temporary departure refers to the departure of no more than 30 days at a time or no more than 90 days in multiple times in a tax year< According to Article 3 of the regulations on the implementation of the indivial income tax law of the people's Republic of China, the tax year refers to the period from January 1 to December 31 of the Gregorian calendar.
1. Residence standard -- habitual residence
the "residence" here is a specific concept of tax law, it does not mean the place and place of residence. According to the second provision of the regulations on the implementation of the People's Republic of China personal income tax law, the interpretation of residence is: "habitual residence in China by registered residence, family and economic interests". China's citizens registered residence in the br / > (1) household registration system. Chinese citizens usually have registered residence in China. However, the resident foreign resident in China is included in the management scope of the household registration in China because of the long-term residence permit and temporary residence permit. However, it does not belong to habitual residence in China because of family or economic interests, so it does not belong to the residence in China.
(2) economic interests: generally, the main personal property, business activity center and other factors are considered
(3) habitual residence: according to the relevant provisions of Guo Shui Fa (94) 089 document, habitual residence does not refer to actual residence or residence in a specific period. It is generally understood that an indivial must return to the place of residence after completing a task, a thing or staying for a period of time. If an indivial who lives outside China e to study, work, visiting relatives, traveling, etc. has to return to live in China after the reasons are eliminated, China is the habitual residence of the taxpayer< According to Article 3 of the regulations on the implementation of the indivial income tax law of the people's Republic of China, living in China for one year or more means living in China for 365 days in a tax year (i.e. from January 1 to December 31 of the Gregorian calendar). For temporary departure, the number of days shall not be dected. Temporary departure refers to the departure of no more than 30 days at a time or no more than 90 days in multiple times in a tax year< According to Article 3 of the regulations on the implementation of the indivial income tax law of the people's Republic of China, the tax year refers to the period from January 1 to December 31 of the Gregorian calendar.
4. In developed countries such as the United States and Japan, non tax revenue of the central government accounts for 10% of the fiscal revenue
5. There are two types of Government Non tax revenue bills: General bills and special bills. The general bill is the general payment letter of non tax income of Changzhou municipal government; Special bills are designed by financial departments according to different government non tax revenue items. The special bills include "special receipt for employment security fund of disabled persons in Jiangsu Province" and "receipt for cost of ID card in Jiangsu Province (supplementary)" etc; There are also special bills to be kept according to the needs, such as the fixed receipt of the first page of Jiangsu Province household register, the fixed receipt of Jiangsu Province household register, the fixed receipt of Jiangsu Province household register inner page, and the fixed receipt of Jiangsu Province temporary residence permit.
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