The distinction between non resident individuals and non resident individuals in the calculation of income tax mainly involves three "days": living days, domestic stay time and working days. Below, we have sorted out several questions with high consultation degree to help you understand.

非居民個人和無住所個人所得稅計算方式上的區(qū)分，主要涉及三個“天數(shù)”：居住天數(shù)、境內(nèi)停留時間和工作天數(shù)。以下我們整理了幾個咨詢度比較高的問題，幫助大家理解。

1. Our company has newly recruited a foreign employee. How should the company withhold and remit taxes when paying wages and salaries to him? If the employee meets the personal conditions of residents in the future, does the calculation method change?

1.我公司新招錄了一名外籍員工，公司向其支付工資、薪金時應如何代扣代繳稅款？該員工如果日后滿足了居民個人條件，計算方式是否改變？

A: according to the individual income tax law of the people's Republic of China, an individual who has or has no domicile in China and has resided in China for a total of 183 days in a tax year is a resident individual. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents within and outside China. An individual who has neither domicile nor residence in China, or who has no domicile but has resided in China for less than 183 days in a tax year, is a non resident individual. Non resident individuals shall pay individual income tax in accordance with the provisions of this Law on their income obtained within the territory of China. According to the regulations on the implementation of the People's Republic of China personal income tax law (No. 707th), the term "residence" in China is called "habitual residence" in China by registered residence, family and economic interests. According to the announcement of the Ministry of Finance and the State Administration of Taxation on individual income tax policies for non resident individuals and non resident individuals (Announcement No. 35 of the Ministry of Finance and the State Administration of Taxation in 2024) and the announcement of the State Administration of Taxation on Issuing the measures for the administration of individual income tax withholding declaration (for Trial Implementation) (Announcement No. 61 of the State Administration of Taxation in 2024) When an individual without domicile makes his first declaration in a tax year, he shall estimate the number of days of residence in China in a tax year and the number of days of stay in China within the period specified in the tax agreement according to the contract, and calculate and pay tax according to the expected situation.

答：根據(jù)《中華人民共和國個人所得稅法》規(guī)定，在中國境內(nèi)有住所，或者無住所而一個納稅年度內(nèi)在中國境內(nèi)居住累計滿一百八十三天的個人，為居民個人。居民個人從中國境內(nèi)和境外取得的所得，依照本法規(guī)定繳納個人所得稅。在中國境內(nèi)無住所又不居住，或者無住所而一個納稅年度內(nèi)在中國境內(nèi)居住累計不滿一百八十三天的個人，為非居民個人。非居民個人從中國境內(nèi)取得的所得，依照本法規(guī)定繳納個人所得稅。根據(jù)《中華人民共和國個人所得稅法實施條例》（國令第707號）規(guī)定，個人所得稅法所稱在中國境內(nèi)有住所，是指因戶籍、家庭、經(jīng)濟利益關(guān)系而在中國境內(nèi)習慣性居住。根據(jù)《財政部 稅務總局關(guān)于非居民個人和無住所居民個人有關(guān)個人所得稅政策的公告》(財政部 稅務總局公告2024年第35號)和《國家稅務總局關(guān)于發(fā)布<個人所得稅扣繳申報管理辦法(試行)>的公告》(國家稅務總局公告2024年第61號)的規(guī)定：無住所個人在一個納稅年度內(nèi)首次申報時，應當根據(jù)合同約定等情況預計一個納稅年度內(nèi)境內(nèi)居住天數(shù)以及在稅收協(xié)定規(guī)定的期間內(nèi)境內(nèi)停留天數(shù)，按照預計情況計算繳納稅款。

If it is expected to be a non resident taxpayer, the withholding agent shall withhold and remit tax on a monthly basis when paying the income from wages and salaries. The taxable income shall be the balance of the monthly income minus the expenses of 5000 yuan. The taxable amount shall be calculated in accordance with table 3 of the individual income tax rate. If an individual without domicile is determined as a non resident individual in advance and meets the personal conditions of residents due to the extension of residence days, the tax withholding method shall remain unchanged within a tax year. After the end of the year, the final settlement and payment shall be handled in accordance with the relevant provisions of individual residents. However, if the individual leaves the country in the current year and is no longer expected to enter the country within the current year, he may choose to handle the final settlement and payment before leaving the country.

預計為非居民納稅人的，扣繳義務人支付工資、薪金所得時，應當按月代扣代繳稅款，以每月收入額減除費用五千元后的余額為應納稅所得額，適用個人所得稅稅率表三計算應納稅額。無住所個人預先判定為非居民個人，因延長居住天數(shù)達到居民個人條件的，一個納稅年度內(nèi)稅款扣繳方法保持不變，年度終了后按照居民個人有關(guān)規(guī)定辦理匯算清繳，但該個人在當年離境且預計年度內(nèi)不再入境的，可以選擇在離境之前辦理匯算清繳。

2.Our company has hired a foreign engineer who has no residence in China. Due to work needs, how to calculate his personal residence time in China?

2.我公司聘請了一名在境內(nèi)無住所的外籍工程師，因工作需要往返境內(nèi)外，請問他在境內(nèi)的個人居住時間如何計算？

A: According to the Announcement of the Ministry of Finance General Administration of Taxation on the Criteria for Determining the Length of Residence of Individuals without Residence in China (Ministry of Finance General Administration of Taxation Announcement No. 34 of 2024):

根據(jù)《財政部 稅務總局關(guān)于在中國境內(nèi)無住所的個人居住時間判定標準的公告》（財政部 稅務總局公告2024年第34號）規(guī)定：

1.If an individual without domicile has resided in China for 183 days in a tax year, and has resided in China for 183 days in the previous six years, and has not left China for more than 30 days in a single year, the individual income tax shall be paid for income from sources inside or outside China in the tax year; If the cumulative number of days of residence in China in any of the previous six years is less than 183 days or the single departure is more than 30 days, the income derived from outside China and paid by overseas units or individuals in the tax year shall be exempted from individual income tax.

無住所個人一個納稅年度在中國境內(nèi)累計居住滿183天的，如果此前六年在中國境內(nèi)每年累計居住天數(shù)都滿183天而且沒有任何一年單次離境超過30天，該納稅年度來源于中國境內(nèi)、境外所得應當繳納個人所得稅；如果此前六年的任一年在中國境內(nèi)累計居住天數(shù)不滿183天或者單次離境超過30天，該納稅年度來源于中國境外且由境外單位或者個人支付的所得，免予繳納個人所得稅。

The previous six years mentioned in the preceding paragraph refer to six consecutive years from the year before the tax year to the first six years, and the starting year of the previous six years shall be calculated from 2024 (inclusive).　

前款所稱此前六年，是指該納稅年度的前一年至前六年的連續(xù)六個年度，此前六年的起始年度自2024年（含）以后年度開始計算。

2、 The cumulative number of days of residence in China for an individual without domicile in a tax year shall be calculated according to the cumulative number of days of residence in China. Those who stay in China for more than 24 hours on the same day shall be included in the days of residence in China. Those who stay in China for less than 24 hours on the same day shall not be included in the days of residence in China.二、無住所個人一個納稅年度內(nèi)在中國境內(nèi)累計居住天數(shù)，按照個人在中國境內(nèi)累計停留的天數(shù)計算。在中國境內(nèi)停留的當天滿24小時的，計入中國境內(nèi)居住天數(shù)，在中國境內(nèi)停留的當天不足24小時的，不計入中國境內(nèi)居住天數(shù)。