答：
1. 什么是居民個人和非居民個人？
1. What are resident and non-resident?
答：居民個人是指在中國境內有住所，或者無住所而一個納稅年度內在中國境內居住累計滿一百八十三天的個人。
??? 非居民個人是指在中國境內無住所又不居住，或者無住
所而一個納稅年度內在中國境內居住累計不滿一百八十三天的個人。
1. A resident refers to any individual who has a residence within the territory of China or who has no residence but has stayed within the territory of China for totally 183 days or longer in a single tax year.?????
????A non-resident refers to any individual who has no residence and does not stay within the territory of China or who has no residence but has stayed within the territory of China for totally less than 183 days in a single tax year.
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2. 非居民個人需要進行綜合所得年度匯算嗎？
答：非居民個人取得工資、薪金所得，勞務報酬所得，稿酬所得和特許權使用費所得，有扣繳義務人的，由扣繳義務人按月或者按次代扣代繳稅款，不辦理年度匯算。
2. Shall a non-resident apply for the final settlement of his/her comprehensive incomes of the year?
????For incomes from wages, salaries, labor services, contributions and loyalties received by a non-resident, the withholding agent, if any, shall withhold and pay the tax on a monthly or timely basis for the non-resident, and such individual does not have to apply for the final settlement of the year.
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3. 在中國境內有住所個人的“住所”是如何判定的？
答：稅法上所稱“住所”是一個特定概念，不等同于實物意義上的住房。按照個人所得稅法實施條例第二條規定，在境內有住所的個人，是指因戶籍、家庭、經濟利益關系而在境內習慣性居住的個人。習慣性居住是判定納稅人是居民個人還是非居民個人的一個法律意義上的標準，并不是指實際的居住地或者在某一個特定時期內的居住地。對于因學習、工作、探親、旅游等原因而在境外居住，在這些原因消除后仍然回到中國境內居住的個人，則中國為該納稅人的習慣性居住地，即該個人屬于在中國境內有住所。
??? 對于境外個人僅因學習、工作、探親、旅游等原因而在中國境內居住，待上述原因消除后該境外個人仍然回到境外居住的，其習慣性居住地不在境內，即使該境外個人在境內購買住房，也不會被認定為境內有住所的個人。
3. How to determine the “residence” of an individual who has a residence within the territory of China?
????The term “residence” in tax laws is a special concept, not equivalent to a house in the real sense. According to Article 2 of the Implementation Regulations on the Individual Income Tax Law, an individual who has a residence within the territory of China refers to anyone who has a habitual residence within the territory of China on account of household registration, family ties and economic interests. Habitual residence is a legal criterion to determine whether a taxpayer is a resident or non-resident. It does not refer to an actual residence or a residence at a particular period of time. If an individual resides abroad for study, work, family visit, travel, etc. and then returns to reside in China, his/her habitual residence shall be China, that is, the individual has a residence within the territory of China.
????If an overseas individual resides in China only for study, work, family visit, travel, etc., and then returns to reside abroad, his/her habitual residence shall be outside China and even though he/she has purchased a residence within the territory of China, he/she shall not be deemed as an individual who has a residence within the territory of China.
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4. 無住所居民個人取得綜合所得需要進行年度匯算嗎？
答：無住所居民個人取得綜合所得，年度終了后，應將年度工資薪金收入額、勞務報酬收入額、稿酬收入額、特許權使用費收入額匯總，計算繳納個人所得稅。需要辦理年度匯算的，依法辦理年度匯算。
4. Shall a resident who does not have a residence apply for the final settlement of his/her comprehensive individual incomes of the year?
????If a resident who does not have a residence has received comprehensive individual incomes, he/she shall, at the end of the year, consolidate his/her annual incomes from wages, salaries, labor services, contributions and loyalties into the individual income tax payable. Those who should apply for the final settlement of the year should apply for the final settlement of the year in accordance with laws.
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5. 無住所居民個人稅款如何計算？
答：無住所居民個人取得綜合所得，年度終了后，應按年計算個人所得稅；有扣繳義務人的，由扣繳義務人按月或者按次預扣預繳稅款；需要辦理年度匯算的，按照規定辦理年度匯算，年度綜合所得應納稅額計算公式如下：
年度綜合所得應納稅額 =（年度工資薪金收入額+年度勞務報酬收入額+年度稿酬收入額+年度特許權使用費收入額減除費用-專項扣除-專項附加扣除-依法確定的其他扣除-捐贈）×適用稅率-速算扣除數
無住所居民個人為外籍個人的， 2022 年 1 月 1 日前計算工資薪金收入額時，已經按規定減除住房補貼、子女教育費、語言訓練費等八項津補貼的，不能同時享受專項附加扣除。
5. How to calculate the individual tax for a resident who does not have a residence?
????If a resident who does not have a residence has received comprehensive individual incomes, he/she shall, at the end of the year, annualize his/her individual income tax; Where there is a withholding agent, the withholding agent shall withhold and pay the tax in advance on a monthly or timely basis; Those who should apply for the final settlement of individual income tax of the year shall apply for the final settlement of the year as required. The comprehensive income tax payable of the year shall be calculated as follows:
Comprehensive Income Tax Payable of the Year = (Incomes from Wages and Salaries of the Year + Incomes from Labor Services of the Year + Incomes from Contributions of the Year + Incomes from Royalties of the Year – Special Deductions – Special Additional Deductions – Other Deductions Prescribed by Laws – Donations) × Applicable Tax Rate - Quick Deduction Factor
????If a resident who has no residence is a foreigner and calculates his/her incomes from wages and salaries before January 1, 2022, with eight subsidies for housing, children’s education, language training, etc. being deducted as required, he/she cannot enjoy special additional deductions at the same time.
——來自深圳地區的咨詢2020-04-24 16:52:27