中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067989

Notice of the State Taxation Administration on Several Specific Issues Concerning the Calculation and Payment of Individual Income Tax by Individuals Without Domicile in China

国家税务总局关于在中国境内无住所的个人计算缴纳个人所得税若干具体问题的通知

Issuer
Date
1995-03-23
Instrument
notice
Cited by
2
This notice specifies detailed rules for calculating and paying individual income tax for non-domiciled individuals in China, and announces the repeal of certain provisions effective from January 1, 2019, in accordance with the Ministry of Finance and State Taxation Administration Announcement No. 35 of 2019.
Full text · 原文 93 字
1.根据《财政部 税务总局关于非居民个人和无住所居民个人有关个人所得税政策的公告》(财政部 税务总局公告2019年第35号),自2019年1月1日起,第1条、第2条、第3条、第4条废止。