个人所得税法修订:遵循国际惯例，将居住时间标准由是否满1年调整为是否满183天-济州随话 个人所得税法修订 -遵循国际惯例，将居住时间标准由是否满1年调整为是否满183天 1、全国人大网2018年6月29日公布的《个人所得税法修正案草案》（征求意见稿）： 一、将第一条修改为：“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满一百八十三天的个人，为居民个人，其从中国境内和境外取得的所得，依照本法规定缴纳个人所得税天欣驾校 。 “在中国境内无住所又不居横山菁儿 住杨智媛 ，或者无住所而一个纳税年度内在中国境内居住不满一百八十三天的个人，为非居民个人，其从中国境内取得的所得，依照本法规定缴纳个人所得税。” 2、关于《中华人民共和国个人所得税法修正案（草案）》的说明（财政部部长 刘昆）： （一）完善有关纳税人的规定。 现行个人所得税法规定了两类纳税人：一是在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得蘑菇炒鱿鱼 ，缴纳个人所得税；二是在中国境内无住所又不居住，或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，缴纳个人所得税。从国际惯例看，一般将个人所得税纳税人分为居民个人和非居民个人两类，两类纳税人在纳税义务和征税方式上均有所区别。现行个人所得税法规定的两类纳税人实质上是居民个人和非居民个人彦晞 ，但没有明确作出概念上的分类。为适应个人所得税改革对两类纳税人在征税方式等方面的不同要求，便于税法和有关税收协定的贯彻执行，草案借鉴国际惯例，明确引入了居民个人和非居民个人的概念，并将在中国境内居住的时间这一判定居民个人和非居民个人的标准，由现行的是否满1年调整为是否满183天，以更好地行使税收管辖权，维护国家税收权益。单竞缇 （第一条） 3、现行《个人所得税法》第一条：在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。 在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，依照本法规定缴纳个人所得税。 4、笔者收集了开头字母为A、B的国家有关居住时间的标准，供参考： Afghanistan Taxationin Afghanistan is based on an individual’s residential status for tax purposes.In general, tax residents of Afghanistan are taxed on their worldwide income,while nonresidents are taxed on their Afghan-source income only. However云舒赋, anonresident person may be exempt from income tax in Afghanistan if the personis from a foreign country that grants a similar exemption to Afghan residentsbased in that country. Anindividual is considered to be a tax resident of Afghanistan if any of thefollowing three conditions are met: ? Theperson has his or her principal home in Afghanistan at any time during the taxyear. ? Theperson is present in Afghanistanfor a periodaggregating 183 days in a tax year (21 December to 20 December). ? Theperson is an employee or official of the government of Afghanistan and has beenassigned to perform services abroad at any time during the tax year. Albania Individualswho are resident in Albania are subject to tax on their worldwide income.Nonresidents are subject to tax on income derived from Albania sources only. Thefollowing individuals are considered resident for tax purposes in Albania: ?Individuals who have a permanent residence姗娜娜足浴 , family or vital interests inAlbania. ?Albanian citizens serving in a consular, diplomatic or similar position outsideAlbania. ? Individualswho reside in Albania consecutively or non consecutivelyfor at least 183 daysduring a tax year, regardless of theirnationality or country of vital interests. Thecalculation of the residence period in Albania includes all of the days ofphysical presence火牙狼人 , including holidays Algeria Individualswho are tax resident in Algeria are subject to income tax on their worldwideincome. Individuals who are not tax resident in Algeria are subject to tax ontheir income from Algerian sources. Thefollowing individuals are considered to be tax resident in Algeria: ?Individuals who are owners or beneficial owners of a home in Algeria ?Individuals who are tenants in Algeria with a rental term of a continuousperiod of at least one year, whether by single or by successive agreements ?Individuals who have their place of principal residence or the center of theirmain interests in Algeria ?Individuals working in Algeria, regardless of whether they are paid ?Agents of the Algerian government who serve at a mission in a foreign countryand who are not subject in the foreign country to a personal tax on all oftheir income Angola Individualsreceiving work-related income and/or business and professional income in Angolaare subject to personal income tax if the compensation is paid by an Angolanentity or if the respective cost of such income is allocated to an entity witha head office, residence or permanent establishment in Angola. Angola applies apure source-based system for individual taxation. Argentina Residentsare subject to tax on worldwide income. Nonresidents are taxed onArgentine-source income only. Thefollowing individuals are deemed to be resident in Argentina: ?Native and naturalized Argentine citizens ?Foreign individuals who are granted permanent residence in Argentina ?Foreign individuals who remain in the country under temporary authorizationfor a period of 12 months or longer Individualsin the third category who have not been granted permanent residence are deemedto be nonresident if they can prove that they do not intend to stay permanentlyin Argentina. Foreignindividuals who can prove that they are in Argentina because of their employment,and who remain in the country for a period not exceeding five years, are notconsidered to be resident in Argentina. This rule also applies to members ofthe individual’s family who accompany the individual to Argentina. Armenia Residentindividuals are subject to income tax on their worldwide income. Nonresidentindividuals are subject to income tax on only income received from Armeniansources. Fortax purposes, an individual is considered resident if he or she satisfieseither of the following conditions: ? Heor she resides in Armeniafor 183 or more cumulativedaysin the current tax year (same as a calendar year). 卤三国怎么样 ? Hisor her center of vital interests (the place of a person’s family or economicinterests) is in Armenia. Forthe purpose of determining the residency status, days spent abroad by anindividual as a civil servant of the Republic of Armenia (RA) are considered asdays spent in the RA. Australia Australianresidents are subject to Australian tax on worldwide income. Nonresidents aresubject to Australian tax on Australian-source income only. An exemption fromAustralian tax on certain income is available for individuals who qualify as atemporary resident. Temporary residents are generally exempt from Australiantax on foreign-source income (including foreign investment income but notforeign employment income earned while a temporary resident) and capital gainsrealized on assets that are not taxable Australian property (TAP). Asdiscussed below, the Australian tax treatment differs for residents,nonresidents and temporary residents. Ingeneral, a resident is defined as a person who resides in Australia accordingto the ordinary meaning of the word, and includes a person who meets any of thefollowing conditions: ? Heor she is domiciled in Australia良宵赠千金, unless the tax authority is satisfied thatthe person’s permanent place of abode is outside Australia. ? Heor she is actually present in Australia continuously or intermittentlyfor more than half of the tax year,unless the taxauthority is satisfied that the person’s usual place of abode is outsideAustralia and that the person does not intend to reside in Australia. ? Heor she is an active member of a Commonwealth superannuation scheme. Anonresident is a person who does not satisfy any of the above tests. Atemporary resident refers to an individual who satisfies the followingconditions: ? Theindividual must be working in Australia under a temporary resident visa (forexample顾小雨 , subclass 400 or 457 ? Theindividual must not be a resident of Australia for social security purposes(this covers Australian citizens, permanent 64 AUSTRALIA residents, specialvisa categories such as refugees and certain New Zealand citizens). ? Theindividual’s spouse (legal or de facto) must not be a resident of Australia forsocial security purposes. Notime limit applies to the temporary resident status. If an individual appliesfor Australian permanent residency郑丰喜, temporary resident status ends on the dateon which permanent residency is granted and the individual is taxable as aresident (that is, taxable on worldwide income) thereafter. Austria Inprinciple, all individuals are subject to tax on their worldwide income if theyare considered ordinarily resident in Austria. Nonresidents with an incomesource in Austria are subject to tax to a limited extent,it男 but their taxes maybe reduced under a double tax treaty (see Section E). Individuals areconsidered ordinarily resident if they have a residence available for use inAustria or if they live in Austriafor more than sixmonths. Each partner in a partnership must pay tax on his or her shareof profits. The partnership is not subject to income tax as a separate entity. Azerbaijan Residentsare taxed on worldwide income. Nonresidents are taxed on Azerbaijani-sourceincome only. For tax purposes, individuals are considered resident if they arepresent in the countryfor 183 days or more in acalendar year Barbados Anindividual resident and domiciled in Barbados for tax purposes is subject toincome tax on worldwide income, regardless of whether the income is remitted toBarbados. Residents who are not domiciled in Barbados are taxed on incomederived from Barbados and on income remitted to Barbados. Nonresidents aretaxed on income derived from Barbados only. Definition of resident. Individualsare considered residentif they are present in Barbadosmore than 182 days in a calendar yearor if they are ordinarily residentin Barbados in a calendar year. Individuals are deemed to be ordinarilyresident if they have a permanent home in Barbados and notify the Commissionerof Inland Revenue that they intend to reside in Barbados for a period of twoconsecutive years, including the current income year. Domicile is not definedin the Income Tax Act and is understood as it is used in the United Kingdom.Broadly前妻请签字 , it is the jurisdiction that an individual regards as his or herpermanent home. Belarus Individualswho are tax residents of Belarus are subject to personal income tax on theirworldwide income. Nonresidents of Belarus are taxed on their Belarusian-sourceincome. Forpersonal income tax purposes, an individual is treated as a tax resident if heor she stays in Belarusfor more than 183 days in acalendar year.An individual staying in Belarus for 183 or less days ina calendar year is treated as a nonresident of Belarus for tax purposes. Timespent by an individual abroad because of medical treatment, recreation andbusiness trips is included in this period, while time spent by an individual inBelarus exclusively for the purpose of medical treatment and recreation is notincluded in this period. Botswana Individualsearning income in Botswana are subject to income tax. Individuals areconsidered resident in Botswana for any tax year (1 July to 30 June) if theymeet any of the following conditions: ?Their permanent place of abode is in Botswana. ?They are physically present in Botswana183 or moredays during the tax year. ?After staying in Botswana 183 or more days in a tax year, they physicallyremain in Botswana into the next tax year, even if they do not stay in Botswana183 days during the latter tax year. Brazil Residentsare taxed on worldwide income. Nonresidents are taxed on Brazilian-sourceincome only. BRAZIL 165 Determination of residence for tax purposes depends onwhich visa an individual uses to enter the country. Foreign nationals holdingeither temporary type “V” visas based on a labor contract with a Braziliancompany or permanent visas are taxed as residents from the time they enter Brazil.Other foreign nationals are taxed as nonresidents if they satisfy the followingconditions: 视讯堂?They hold other types of temporary visas. ?They are not involved in a local labor relationship. ?They do not stayin Brazil for more than 183 days(consecutive or non-consecutive) during any 12-month period. Aforeign national who remains in Brazil for longer than 183 days is subject totax on his or her worldwide income at the progressive rates applicable toresidents. Before their departure from Brazil, tax residents should file theDeparture Communication and the Departure Income Tax Return and obtain taxclearance to resolve their final liability for Brazilian income tax. Otherwise,these individuals may be considered resident for tax purposes, subject to Brazilianincome tax on worldwide income during the 12-month period following departure.From the time the individual files under the departure process mentioned above,taxation as a nonresident applies to Brazilian-source income only. Bulgaria Territoriality.Individuals who are tax residents in Bulgaria are subject to income tax ontheir worldwide income. Individuals who are nonresidents for tax purposes aresubject to income tax on their income from a source in Bulgaria. Definitionof tax resident. An individual is considered a tax resident for a calendar taxyear if he or she satisfies either of the following conditions: ? Onany day in that year, he or she has spentmore than 183days in Bulgaria in the previous 12 months. ? Hisor her center of vital interests is considered to be in Bulgaria. Daysof entry and departure count as days of presence in Bulgaria. The center ofvital interests is considered to be in Bulgaria if the individual’s personaland economic interests are tightly connected to Bulgaria based on actual factsand circumstances such as family residence, real estate owned or place of work. Taxresidence status is determined for the entire tax year, which coincides withthe calendar year. 四川华勇君税务咨询有限公司（www.hyjtax.cn）：始于2017年1月，植根于成都，面向全球。目前服务于部分四川本土上市公司、中央企业在川子公司、境外（日本、台湾、香港等）上市公司在川企业、地方国有企业及本土私营企业客户十香丸 。 杨勇先生（18123267196）：华勇君税务副总经理，具有法律专业背景，精通税收专业知识。工作语言：中文和英文。 扫一扫加我微信：
