2019 China Tax Review
|作者/编者：||Daisy Duan and Cao Linlin||作者单位：||金杜律师事务所|
This article reviews and highlights the new individual income tax rules and major tax rules issued in 2019, which may impact on foreign companies doing business in China. The PRC Individual Income Tax Law (IIT Law) and its Implementing Regulations were revised in the second half of 2018 and became effective on Jan. 1, 2019. They have profoundly influenced all individual taxpayers and reshaped China’s individual income tax (IIT) regime. At the start of 2019, the long-awaited guidance was issued, which further clarifies the IIT treatment of foreign individuals with no domicile in China. In March 2019, the Ministry of Finance (MOF) and State Administration of Taxation (SAT) released MOF/SAT Announcement  No.34, Announcement on the Criteria for Determining the Duration of Residency of Individuals Without a Domicile in China, and No.35,Announcement on Individual Income Tax Policy Relevant to Non-Tax-Resident Individuals and Tax-Resident Individuals Without a Domicile, which provide detailed and systematic guidance in respect of IIT treatment of foreign individuals.
|文章标题||2019 China Tax Review|
- ·2019 China Tax Review
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