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根据《中华人民共和国个人所得税法》(以下简称税法)及其实施条例(以下简称实施条例)和我国对外签订的避免双重征税协定的有关规定,《国家税务总局关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知》(国税发[1994]148号,以下简称“148号文”)明确中国境内无住所?
Pursuant to the “Individual Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Tax Law”) and its implementing regulations (hereinafter referred to as the “Implementation Regulations”) and the relevant provisions on the agreement for the avoidance of double taxation signed by China, "the State Administration of Taxation on individuals without shelter in China Circular of the State Administration of Taxation on Relevant Issues Concerning the Obligation of Obtaining Tax Payment on the Income from Wages and Salaries (Guo Shui Fa [1994] No. 148, hereinafter referred to as Circular 148) Is it clear that there is no domicile in China?