中国税收居民身份认定规则

欧凯财税

【关注】中国税收居民身份认定规则

来源:国家税务总局官网“金融账户涉税信息自动交换”专栏

发布日期：2017年05月18日

一、个人
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应认定为中国税收居民。在中国境内有住所是指因户籍、家庭、经济利益关系而在中国境内习惯性居住。所谓习惯性居住，是判定纳税义务人是居民或非居民的一个法律意义上的标准，不是指实际居住或在某一个特定时期内的居住地。如因学习、工作、探亲、旅游等而在中国境外居住的，在其原因消除之后，必须回到中国境内居住的个人，则中国即为该纳税人习惯性居住地。居住满一年是指在一个纳税年度居住365 日，一次不超过30 日或多次累计不超过90 日的临时离境，不扣减天数。
相关法律法规：
中华人民共和国个人所得税法第一条
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=157488&flag=1
中华人民共和国个人所得税实施条例第二、三条
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=157773&flag=1
国家税务总局关于印发《征收个人所得税若干问题的规定》的通知（国税发[1994]89 号）
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=1183&flag=1
二、 实体
依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业，应认定为中国税收居民。依法在中国境内成立的企业，包括依照中国法律、行政法规在中国境内成立的企业、事业单位、社会团体以及其他取得收入的组织。依照外国（地区）法律成立的企业，包括依照外国（地区）法律成立的企业和其他取得收入的组织。实际管理机构是指对企业的生产经营、人员、账务、财产等实施实质性全面管理和控制的机构。
相关法律法规：
中华人民共和国企业所得税第二条
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=3468&flag=1
中华人民共和国企业所得税实施条例第三、四条
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=25088&flag=1
三、不视为税收居民的实体
合伙企业、个人独资企业不属于税收居民实体。合伙企业以其合伙人、个人独资企业以其投资人为纳税义务人。根据 CRS 要求，税收透明体也属于应报送实体，例如合伙企业。
相关法律法规：
中华人民共和国企业所得税第一条
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=3468&flag=1
财政部国家税务总局关于印发《关于个人独资企业和合伙企业投资者征收个人所得税的规定》的通知（财税[2000]91 号）
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=25201&flag=1
四、联系方式
国家税务总局国际税务司国际税收征管协作处
北京市海淀区羊坊店西路 5 号
邮箱：eoicompetentauthority@chinatax.gov.cn

China - Information on residency for tax purposes

SectionI - Criteria for Individuals to be considered a tax resident
In general, individuals who have domicile in China, or though without domicile but have resided for one year or more in China are deemed tobe residents in China.Domicile refers to habitual residence in China on accountof domiciliary registration,family ties or economic interests. One year means365 days in a tax year. The days on a temporary trip away from China, including a single trip not exceeding 30 days or combined trips not exceeding 90 days,shall not be deducted. Habitual residence is a legal criterion whereby a taxpayer is defined and it does not refer to actual residence or residence ofan individual for a particular period of time. For example, China is the habitualresidence for an individual who should come back to reside in China after staying,working, visiting families and touring in a place other than China.
Relevant tax provisions:
Article 1— Individual Income Tax Law of the People's Republicof China
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=157488&flag=1
Article 2 & 3— Regulations for the Implementation of theIndividual Income Tax
Law of the People’s Republic of China
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=157773&flag=1
Article 1— Notice of Provisions on Several Issues concerningthe Collection of
Individual Income Tax
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=1183&flag=1
SectionII - Criteria for Entities to be considered a tax resident
As a general rule, an entity is deemed to be a tax residentin China where it is incorporated in China in accordance with the laws of Chinaor it is incorporated elsewhere but has the place of effective management inChina. Above mentioned entity include enterprises, social organisations andother income generating organisations. Place of effective management refers toan establishment that exercises, in substance, overall management and controlover the production and business, personnel, accounting, properties, etc. of anentity. Relevant tax provisions:
Article 2 – Enterprise Income Tax Law of the People’sRepublic of China
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=3468&flag=1
Article 3 & 4 – Implementation Regulations of theEnterprise Income Tax Law of the
People’s Republic of China
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=25088&flag=1
SectionIII - Entity types that are as a rule not considered tax residents
The law of China does not treat sole proprietorship orpartnership as a taxable person. Instead, taxable persons are the proprietorsand partners rather than the proprietorship and partnership itself.
For the purposes of reporting under the terms of the CommonReporting Standard a reportable entity also includes entities that aretypically tax transparent, e.g. partnerships.
Relevant tax provisions:
Article 1 – Enterprise Income Tax Law of the People’sRepublic of China
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=3468&flag=1
Article 3 – Guidance on Individual Income Tax Administrationof Sole proprietorship
and Partnership (Caishui [2000]91)
http://hd.chinatax.gov.cn/guoshui/action/GetArticleView1.do?id=25201&flag=1
SectionIV - Contact point for further information
Chinese Competent Authority Global Cooperation and ComplianceDivision,
International Taxation Department, State Administration ofTaxation
No. 5, Yangfangdian Xi Lu, Haidian District, Beijing,P.R.China
Email: eoicompetentauthority@chinatax.gov.cn