以前不是有个183天吗现在没有了吗
从来没听说中国国籍在海外183天
就免税的说法。
据我学习的税法，只有新加坡，香港等地在收个人所得税的时候会参考183天的rule
而中国国籍在海外的个人所得税相关条例跟美国是近似的。
据我学习的税法，只有新加坡，香港等地在收个人所得税的时候会参考183天的rule
而中国国籍在海外的个人所得税相关条例跟美国是近似的。
从来没听说中国国籍在海外183天
不应该张口就来《中华人民共和国个人所得税法》
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。
大哥
你看清楚你贴的这段文字再吐槽好吗？
哪句话提到中国国籍居住183天了？
你这段话是说的外国国籍在中国成为税务居民的标准。
我说的是中国国籍没有说在国内定居少于183天就个税豁免。
哪句话提到中国国籍居住183天了？
你这段话是说的外国国籍在中国成为税务居民的标准。
我说的是中国国籍没有说在国内定居少于183天就个税豁免。
所以拿了海外绿卡、按律注销户口，就不会被征税了吧毕竟户籍都没了……哪里来的有居所
根据现在的实际情况
海外绿卡在国内办不了注销户籍
别人第一句就问国籍取消了没
至少去年都是这样，
今年不知道有没有绿卡成功回去取消户籍的
别人第一句就问国籍取消了没
至少去年都是这样，
今年不知道有没有绿卡成功回去取消户籍的
那我再贴完整点第一条 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。
在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人，为非居民个人。非居民个人从中国境内取得的所得，依照本法规定缴纳个人所得税。
纳税年度，自公历一月一日起至十二月三十一日止。
第二条 下列各项个人所得，应当缴纳个人所得税：
（一）工资、薪金所得；
（二）劳务报酬所得；
（三）稿酬所得；
（四）特许权使用费所得；
（五）经营所得；
（六）利息、股息、红利所得；
（七）财产租赁所得；
（八）财产转让所得；
（九）偶然所得。
居民个人取得前款第一项至第四项所得（以下称综合所得），按纳税年度合并计算个人所得税；非居民个人取得前款第一项至第四项所得，按月或者按次分项计算个人所得税。纳税人取得前款第五项至第九项所得，依照本法规定分别计算个人所得税。
请问那句话提到是针对外国国籍？
很清楚这里税收居民的认定只根据住所和居住时间，跟国籍无关
请问你贴这段话的意思是？
我说中国政府并不会像香港政府或新加坡政府用在海外居住超过183天就豁免海外收入税的做法，
你发这段和我的观点有冲突？
你发的这段话基本上是个主权国家都是这么做的呀，包括中国美国，香港，包括新加坡，你在那个国家生活工作超过183天，就该在当地交税。这段话不是常识么。。。
你发这段和我的观点有冲突？
你发的这段话基本上是个主权国家都是这么做的呀，包括中国美国，香港，包括新加坡，你在那个国家生活工作超过183天，就该在当地交税。这段话不是常识么。。。
你的说法“我说中国政府并不会像香港政府或新加坡政府用在海外居住超过183天就豁免海外收入税的做法”
错。新加坡政府本来就不对海外收入课税（绝大部分）
如果你是新加坡税务居民，就算你一年在新加坡呆满365天，也不需要对大部分的海外收入纳税，根本不存在这个所谓海外居住183天才能豁免的条件
IRAS原文：
Overseas Income Received in Singapore
Generally, overseas income received in Singapore by an individual is not taxable and need not be declared in his/her Income Tax Return. This includes overseas income paid into a Singapore bank account.
兄弟
google了点进去看全文呀 别断章取义
Overseas Employment
If you are contracted to be based overseas to render your full employment services wholly outside Singapore, you are not liable to tax in Singapore as your employment income is sourced outside Singapore.
It does not matter where and how you are being paid. Your employer will not need to prepare the Form IR8A for you to file your tax in Singapore.
Rendering Services in Singapore as Part of Your Overseas Employment
If you render your employment services in Singapore as part of your overseas employment, your income attributable to services rendered in Singapore is subject to tax in Singapore as follows:
Employment exercised in Singapore for not more than 60 days in a calendar year
Your employment income will be exempt from tax.
Employment exercised in Singapore for 61 to 182 days in a calendar year
You will be regarded as a non-resident. Your employment income will be taxed at either a flat rate of 15% (no personal reliefs would be granted) or progressive resident rates, whichever gives rise to a higher tax.
Your employer will have to seek Tax Clearance when you cease employment in Singapore.
Employment exercised in Singapore for 183 days or more in a calendar year
You will be regarded as a tax resident. Your employment income, after deduction of tax reliefs, will be taxed at progressive resident rates.
Your employer will have to seek Tax Clearance when you cease employment in Singapore.
Overseas Employment
If you are contracted to be based overseas to render your full employment services wholly outside Singapore, you are not liable to tax in Singapore as your employment income is sourced outside Singapore.
It does not matter where and how you are being paid. Your employer will not need to prepare the Form IR8A for you to file your tax in Singapore.
Rendering Services in Singapore as Part of Your Overseas Employment
If you render your employment services in Singapore as part of your overseas employment, your income attributable to services rendered in Singapore is subject to tax in Singapore as follows:
Employment exercised in Singapore for not more than 60 days in a calendar year
Your employment income will be exempt from tax.
Employment exercised in Singapore for 61 to 182 days in a calendar year
You will be regarded as a non-resident. Your employment income will be taxed at either a flat rate of 15% (no personal reliefs would be granted) or progressive resident rates, whichever gives rise to a higher tax.
Your employer will have to seek Tax Clearance when you cease employment in Singapore.
Employment exercised in Singapore for 183 days or more in a calendar year
You will be regarded as a tax resident. Your employment income, after deduction of tax reliefs, will be taxed at progressive resident rates.
Your employer will have to seek Tax Clearance when you cease employment in Singapore.
哦？全文？全文里提到“新加坡政府用在海外居住超过183天就豁免海外收入税的做法”了？
仔细看你贴的全文：
Employment exercised in Singapore for not more than 60 days in a calendar year...
Employment exercised in Singapore for 61 to 182 days in a calendar year...
Employment exercised in Singapore for 183 days or more in a calendar year...
“Employment exercised in Singapore”指的是海外收入？所以在海外居住超过183天就豁免海外收入税？
好吧
我错了，麻烦去隔壁帖子看我哪里讲得不对。
你说新加坡政府完全不对国人海外收入征税，我说在海外工作超过183天才免税都不够严谨。
都是有附加条件的。
不过这个帖子讨论更多的是中国国籍在新加坡工作要不要交税，我们的讨论是不是已经歪楼很远了
你说新加坡政府完全不对国人海外收入征税，我说在海外工作超过183天才免税都不够严谨。
都是有附加条件的。
不过这个帖子讨论更多的是中国国籍在新加坡工作要不要交税，我们的讨论是不是已经歪楼很远了
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