Notice on Confirmation of Resident or Non-resident Status of Foreign Faculty and Staff
January 2, 2024
According to the Article 1 of ‘Individual Income Tax Law of the People's Republic of China’, Individuals who have a domicile in China or have no domicile but have lived in China for a total of 183 days in a tax year are resident individuals. Resident individuals shall pay individual income tax in accordance with the regulations on income obtained from within and outside China. Individuals who do not have a domicile or do not live in China, or who do not have a domicile but have lived in China for less than 183 days in a tax year are non-resident individuals. Non-resident individuals shall pay personal income tax in accordance with the regulations on income obtained within China.
Income from wages and salaries, labor services, author's remuneration, royalties obtained by resident individuals are combined for personal income tax calculation according to the tax year (see Table 1); the above income obtained by non-resident individuals is calculated into personal income tax on a monthly or sub-item basis (see Table 2). Non-resident individuals are not involved in the deduction of special deductions, special additional deductions and other deductions determined by law.
If you meet the requirements of a non-resident individual, please fill in the attachment ‘Declaration on Non-Resident Status’ and submit it to Office 118, Building 1#, Fund Settlement Section of the Accounting and Finance Department, before January 9, 2024. If you do not submit a statement, your individual income tax will be withheld and prepaid as a resident individual.
If you have any questions, please consult Ms. Wang Luobing, Fund Settlement Section of the Accounting and Finance Department, Tel: 86699352, mobile phone: 15858852978 (678978).
Table1
Table 2
Accounting and Finance Department
Wenzhou Medical University
