PRC Individual Income Tax Law (7th Revision)

中华人民共和国个人所得税法（第七次修正）

New residency provisions apply to individual income tax

By Susan Mok

(Adopted at the 5th Session of the Standing Committee of the 13th National People's Congress on August 31, 2018, and effective as of January 1, 2019.)

(第十三届全国人民代表大会常务委员会第五次会议二零一八年八月三十一日通过施行。)

中华人民共和国主席令 ( 十三届第9号)

PRC President's Order (No.9 of the 13th NPC)

第一条在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人，为居民个人。居民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。

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