How to distinguish between resident taxpayers and non resident taxpayers of individual income tax in China? How to distinguish between resident taxpayers and non resident taxpayers of individual income tax in China 1. Resident taxpayers refer to individuals who have resided in China or have no residence but have resided in China for over one year. In order to effectively exercise tax jurisdiction, according to international practice, China has adopted two common criteria of residence and residence time to divide resident taxpayers and non resident taxpayers. 2. Non resident taxpayers refer to individuals who have neither domicile nor residence in China, or who have no residence but have resided in China for less than one year. Non resident taxpayers have only limited tax obligations, that is, they pay individual income tax in accordance with the provisions of the Tax Law only on income obtained from within China. Do you understand this explanation?
