IIT Policies for Non-Resident Individuals and Non-Domiciled Individuals are clarified

Release date: 2019-06-04
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The Ministry of Finance and the State Taxation Administration jointly issued Notice regarding the IIT Policies for Non-Residents and Residents without Domicile in China (Notice [2019] No. 35) on March 14, 2019, which clarified the following matters:

 

  • The place of source of incomes from wages and salaries, from several months' bonuses and equity incentives, from remunerations of directors, supervisors and senior executives, and from author's remuneration

  • Calculation of the taxable Income of wages and salaries for non-domiciled individuals

  • Calculation of IIT for non-domiciled individuals

  • Application of tax treaties for non-domiciled individuals

  • Collection and administration relating to non-domiciled individuals

 

Notice regarding the IIT Policies for Non-Residents and Residents without Domicile in China (Notice [2019] No. 35)

http://www.chinatax.gov.cn/n810341/n810755/c4149634/content.html


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