在中國境內有住所，或者無住所而在境內居住滿一年的個人應認定為中國稅收居民。在中國境內有住所是指因戶籍、家庭、經濟利益關系而在中國境內習慣性居住。所謂習慣性居住，長沙工商代辦，是判定納稅義務人是居民或非居民的一個法律意義上的標準，不是指實際居住或在某一個特定時期內的居住地。如因學習、工作、探親、旅游等而在中國境外居住的，在其原因消除之后，必須回到中國境內居住的個人，則中國即為該納稅人習慣性居住地。居住滿一年是指在一個納稅年度居住365 日，一次不超過30 日或多次累計不超過90 日的臨時離境，不扣減天數。

相關法律法規：

中華人民共和國個人所得稅法第一條

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中華人民共和國個人所得稅實施條例第二、三條

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國家稅務總局關于印發《征收個人所得稅若干問題的規定》的通知（國稅發[1994]89 號）

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二、 實體

依法在中國境內成立，或者依照外國（地區）法律成立但實際管理機構在中國境內的企業，應認定為中國稅收居民。依法在中國境內成立的企業，包括依照中國法律、行政法規在中國境內成立的企業、事業單位、社會團體以及其他取得收入的組織。依照外國（地區）法律成立的企業，包括依照外國（地區）法律成立的企業和其他取得收入的組織。實際管理機構是指對企業的生產經營、人員、賬務、財產等實施實質性全面管理和控制的機構。

相關法律法規：

中華人民共和國企業所得稅第二條

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中華人民共和國企業所得稅實施條例第三、四條

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三、不視為稅收居民的實體

合伙企業、個人獨資企業不屬于稅收居民實體。合伙企業以其合伙人、個人獨資企業以其投資人為納稅義務人。根據 CRS 要求，稅收透明體也屬于應報送實體，例如合伙企業。

相關法律法規：

中華人民共和國企業所得稅第一條

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財政部國家稅務總局關于印發《關于個人獨資企業和合伙企業投資者征收個人所得稅的規定》的通知（財稅[2000]91 號）

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四、聯系方式

國家稅務總局國際稅務司國際稅收征管協作處

北京市海淀區羊坊店西路 5 號

郵箱：eoicompetentauthority@chinatax.gov.cn

China - Information on residency for tax purposes

SectionI - Criteria for Individuals to be considered a tax resident

In general, individuals who have domicile in China, or though without domicile but have resided for one year or more in China are deemed tobe residents in China.Domicile refers to habitual residence in China on accountof domiciliary registration,family ties or economic interests. One year means365 days in a tax year. The days on a temporary trip away from China, including a single trip not exceeding 30 days or combined trips not exceeding 90 days,shall not be deducted. Habitual residence is a legal criterion whereby a taxpayer is defined and it does not refer to actual residence or residence ofan individual for a particular period of time. For example, China is the habitualresidence for an individual who should come back to reside in China after staying,working, visiting families and touring in a place other than China.

Relevant tax provisions:

Article 1— Individual Income Tax Law of the People's Republicof China

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Article 2 & 3— Regulations for the Implementation of theIndividual Income Tax

Law of the People’s Republic of China

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Article 1— Notice of Provisions on Several Issues concerningthe Collection of

Individual Income Tax

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SectionII - Criteria for Entities to be considered a tax resident

As a general rule, an entity is deemed to be a tax residentin China where it is incorporated in China in accordance with the laws of Chinaor it is incorporated elsewhere but has the place of effective management inChina. Above mentioned entity include enterprises, social organisations andother income generating organisations. Place of effective management refers toan establishment that exercises, in substance, overall management and controlover the production and business, personnel, accounting, properties, etc. of anentity. Relevant tax provisions:

Article 2 – Enterprise Income Tax Law of the People’sRepublic of China

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Article 3 & 4 – Implementation Regulations of theEnterprise Income Tax Law of the

People’s Republic of China

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SectionIII - Entity types that are as a rule not considered tax residents

The law of China does not treat sole proprietorship orpartnership as a taxable person. Instead, taxable persons are the proprietorsand partners rather than the proprietorship and partnership itself.

For the purposes of reporting under the terms of the CommonReporting Standard a reportable entity also includes entities that aretypically tax transparent, e.g. partnerships.

Relevant tax provisions:

Article 1 – Enterprise Income Tax Law of the People’sRepublic of China

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Article 3 – Guidance on Individual Income Tax Administrationof Sole proprietorship

and Partnership (Caishui [2000]91)

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SectionIV - Contact point for further information

Chinese Competent Authority Global Cooperation and ComplianceDivision,

International Taxation Department, State Administration ofTaxation

No. 5, Yangfangdian Xi Lu, Haidian District, Beijing,P.R.China

Email: eoicompetentauthority@chinatax.gov.cn