在中国境内无住所但在中国境内居住满一年的个人，为个人所得税的居民纳税人。这里的“居住满一年”是指在 中国境内无住所的个人如何承担个人所得税的纳税义务
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[\u89c1\u56fd\u7a0e\u53d1[2004]97\u53f7]
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B:.\u6309\u7a0e\u6536\u534f\u5b9a\uff08\u5b89\u6392\uff09\u89c4\u5b9a\u5e94\u8ba4\u5b9a\u4e3a\u5bf9\u65b9\u7a0e\u6536\u5c45\u6c11\uff0c\u4f46\u6309\u7a0e\u6536\u534f\u5b9a\uff08\u5b89\u6392\uff09\u53ca\u56fd\u7a0e\u53d1\u30142004\u301597\u53f7\u7b2c\u56db\u6761\u7684\u6709\u5173\u89c4\u5b9a\u5e94\u9002\u7528\u7a0e\u6536\u534f\u5b9a\uff08\u5b89\u6392\uff09\u8463\u4e8b\u8d39\u6761\u6b3e\u7684\u4f01\u4e1a\u9ad8\u7ba1\u4eba\u5458\uff0c\u5728\u7a0e\u6536\u534f\u5b9a\u89c4\u5b9a\u7684\u671f\u95f4\u5728\u4e2d\u56fd\u5883\u5185\u8fde\u7eed\u6216\u7d2f\u8ba1\u5c45\u4f4f\u8d85\u8fc7183\u5929\u7684\u3002
C:\u65e0\u7a0e\u6536\u534f\u5b9a\uff08\u5b89\u6392\uff09\u9002\u7528\uff0c\u6216\u6309\u7a0e\u6536\u534f\u5b9a\uff08\u5b89\u6392\uff09\u5e94\u8ba4\u5b9a\u4e3a\u6211\u65b9\u7a0e\u6536\u5c45\u6c11\u7684\u4f01\u4e1a\u9ad8\u7ba1\u4eba\u5458\uff0c\u5728\u6309\u8d22\u7a0e\u5b57\u30141995\u3015098\u53f7\u7684\u6709\u5173\u89c4\u5b9a\u6784\u6210\u5728\u4e2d\u56fd\u5883\u5185\u8fde\u7eed\u5c45\u4f4f\u6ee1\u4e94\u5e74\u540e\u7684\u7eb3\u7a0e\u5e74\u5ea6\u4e2d\uff0c\u4ecd\u5728\u4e2d\u56fd\u5883\u5185\u5c45\u4f4f\u6ee1\u4e00\u5e74\u7684\uff0c\u5e94\u6309\u4e0b\u5217\u516c\u5f0f\u8ba1\u7b97\u5176\u53d6\u5f97\u7684\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\u5e94\u7eb3\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a
\u3000\u3000\u5e94\u7eb3\u7a0e\u989d=\u5f53\u6708\u5883\u5185\u5916\u7684\u5de5\u8d44\u85aa\u91d1\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u00d7\u9002\u7528\u7a0e\u7387-\u901f\u7b97\u6263\u9664\u6570
D:\u5982\u679c\u672c\u6279\u590d\u7b2c\u4e00\u6761\u6240\u8ff0\u5404\u7c7b\u4eba\u5458\u53d6\u5f97\u7684\u662f\u65e5\u5de5\u8d44\u6216\u8005\u4e0d\u6ee1\u4e00\u4e2a\u6708\u5de5\u8d44\uff0c\u5e94\u6309\u7167\u56fd\u7a0e\u53d1\u30141994\u3015148\u53f7\u6587\u4ef6\u7b2c\u516d\u6761\u7b2c\u4e8c\u6b3e\u548c\u56fd\u7a0e\u53d1\u30142004\u301597\u53f7\u6587\u4ef6\u7b2c\u4e09\u6761\u7b2c\u4e8c\u6b3e\u7684\u89c4\u5b9a\u6362\u7b97\u4e3a\u6708\u5de5\u8d44\u540e\uff0c\u518d\u6309\u7167\u672c\u6279\u590d\u7b2c\u4e00\u6761\u89c4\u5b9a\u7684\u9002\u7528\u516c\u5f0f\u8ba1\u7b97\u5176\u5e94\u7eb3\u7a0e\u989d\u3002
\u3000\u3000\u516d\uff09\u3001\u4e0d\u6ee1\u4e00\u4e2a\u6708\u7684\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\u5e94\u7eb3\u7a0e\u6b3e\u7684\u8ba1\u7b97
\u3000\u30001\u3001\u51e1\u5e94\u4ec5\u5c31\u4e0d\u6ee1\u4e00\u4e2a\u6708\u671f\u95f4\u7684\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\u7533\u62a5\u7eb3\u7a0e\u7684\uff0c\u5747\u5e94\u6309\u5168\u6708\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\u8ba1\u7b97\u5b9e\u9645\u5e94\u7eb3\u7a0e\u989d\uff0c\u5176\u8ba1\u7b97\u516c\u5f0f\u5982\u4e0b: [\u89c1\u56fd\u7a0e\u53d1[1994]148\u53f7]
\u3000\u3000
\u3000\u3000\u3000\u3000\u5e94\u7eb3\u3000\u3000 \u5f53\u6708\u5de5\u8d44\u3000 \u9002\u7528\u3000 \u901f\u3000\u7b97\u3000 \u5f53\u6708\u5b9e\u9645\u3000\u3000\u3000\u3000\u3000\uff1d(\u85aa\u91d1\u5e94\u7eb3 \u00d7 \u7a0e\u7387\uff0d\u6263\u9664\u6570) \u00d7 \u5728\u4e2d\u56fd\u5929\u6570\u3000\u3000\u7a0e\u989d\u3000\u3000\u7a0e\u6240\u5f97\u989d\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u2014\u2014\u2014\u2014\u2014\u2014\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u5f53\u6708\u5929\u6570\u3000\u3000
\u3000\u3000\u5982\u679c\u5c5e\u4e8e\u4e0a\u8ff0\u60c5\u51b5\u7684\u4e2a\u4eba\u53d6\u5f97\u7684\u662f\u65e5\u5de5\u8d44\u85aa\u91d1\uff0c\u5e94\u4ee5\u65e5\u5de5\u8d44\u85aa\u91d1\u4e58\u4ee5\u5f53\u6708\u5929\u6570\u6362\u7b97\u6210\u6708\u5de5\u8d44\u85aa\u91d1\u540e\uff0c\u6309\u4e0a\u8ff0\u516c\u5f0f\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u989d\u3002 2\u3001\u5883\u5185\u5de5\u4f5c\u4e0d\u6ee1\u5168\u6708\u7684\u4e2a\u4eba\u7531\u5883\u5185,\u5883\u5916\u96c7\u4e3b\u5206\u522b\u652f\u4ed8\u5de5\u8d44,\u85aa\u91d1\u7684\u5e94\u7eb3\u7a0e\u6b3e\u8ba1\u7b97\u95ee\u9898[\u89c1\u56fd\u7a0e\u51fd\u53d1[1995]125\u53f7] \u5728\u4e2d\u56fd\u5883\u5185\u5c45\u4f4f\u6ee1\u4e00\u5e74\u800c\u4e0d\u8d85\u8fc7\u4e94\u5e74\u7684\u4e2a\u4eba,\u4ee5\u53ca\u5728\u4e2d\u56fd\u5883\u5185\u4f01\u4e1a\u62c5\u4efb\u9ad8\u5c42\u7ba1\u7406\u804c\u52a1\u7684\u4e2a\u4eba,\u51e1\u5176\u5de5\u8d44\u662f\u7531\u5883\u5185\u96c7\u4e3b\u548c\u5883\u5916\u96c7\u4e3b\u5206\u522b\u652f\u4ed8\u7684,\u5e76\u4e14\u5728\u4e00\u4e2a\u6708\u4e2d\u6709\u5883\u5916\u5de5\u4f5c\u5929\u6570\u7684 ,\u5bf9\u5176\u5883\u5916\u96c7\u4e3b\u652f\u4ed8\u7684\u5de5\u8d44\u4e2d\u5c5e\u4e8e\u5883\u5916\u5de5\u4f5c\u5929\u6570\u90e8\u5206\u4e0d\u4e88\u5f81\u7a0e.\u5728\u5177\u4f53\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u989d\u65f6,\u6309\u4e0b\u8ff0\u516c\u5f0f\u8ba1\u7b97\uff1a \u5f53\u6708\u5e94\u7eb3\u7a0e\u6b3e\uff1d\u6309\u5f53\u6708\u5883\u5185\u5916\u5de5\u8d44\u603b\u989d\u8ba1\u7b97\u7684\u7a0e\u989d\u00d7\uff081\uff0d\u5f53\u6708\u5883\u5916\u652f\u4ed8\u5de5\u8d44\uff0f\u5f53\u6708\u5de5\u8d44\u603b\u989d\u00d7\u5f53\u6708\u5883\u5916\u5de5\u4f5c\u5929\u6570\uff0f\u5f53\u6708\u5929\u6570\uff09
\u4e03\uff09\u3001\u6838\u5b9e\u4e2a\u4eba\u5de5\u8d44\u85aa\u91d1\u53ca\u5b9e\u9645\u5728\u4e2d\u56fd\u5883\u5185\u5de5\u4f5c\u671f\u95f4\u7684\u51ed\u636e\u8bc1\u660e\u95ee\u9898
[\u89c1\u56fd\u7a0e\u51fd\u53d1[1995]125\u53f7] \u51e1\u5c5e\u4f9d\u636e\u7a0e\u6cd5\u53ca\u5176\u5b9e\u65bd\u6761\u4f8b\u4ee5\u53ca\u901a\u77e5\u7684\u89c4\u5b9a,\u5e94\u5c31\u5883\u5916\u96c7\u4e3b\u652f\u4ed8\u7684\u5de5\u8d44\u85aa\u91d1\u7533\u62a5\u7eb3\u7a0e\u7684\u4e2a\u4eba,\u6216\u8005\u4f9d\u636e\u901a\u77e5\u7b2c\u4e8c\u6761,\u7b2c\u56db\u6761\u7684\u89c4\u5b9a,\u5e94\u5c31\u89c6\u4e3a\u7531\u4e2d\u56fd\u5883\u5185\u4f01\u4e1a,\u673a\u6784\u652f\u4ed8\u6216\u8d1f\u62c5\u7684\u5de5\u8d44\u85aa\u91d1\u7533\u62a5\u7eb3\u7a0e\u7684\u4e2a\u4eba,\u5e94\u5982\u5b9e\u7533\u62a5\u4e0a\u8ff0\u5de5\u8d44\u85aa\u91d1\u6570\u989d\u53ca\u5728\u4e2d\u56fd\u5883\u5185\u7684\u5de5\u4f5c\u671f\u95f4,\u5e76\u63d0\u4f9b\u652f\u4ed8\u5de5\u8d44\u8bc1\u660e\u53ca\u5fc5\u8981\u7684\u516c\u8bc1\u8bc1\u660e\u548c\u5c45\u4f4f\u65f6\u95f4\u7684\u6709\u6548\u51ed\u8bc1. \u524d\u8ff0\u5c45\u4f4f\u65f6\u95f4\u7684\u6709\u6548\u51ed\u8bc1,\u5305\u62ec\u62a4\u7167,\u6e2f\u6fb3\u540c\u80de\u8fd8\u4e61\u8bc1,\u53f0\u6e7e\u540c\u80de"\u5f80\u6765\u5927\u9646\u901a\u884c\u8bc1"\u4ee5\u53ca\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u8ba4\u4e3a\u6709\u5fc5\u8981\u63d0\u4f9b\u7684\u5176\u4ed6\u8bc1\u660e\u51ed\u636e.
\u516b\uff09\u3001\u5173\u4e8e\u4e94\u5e74\u671f\u9650\u7684\u5177\u4f53\u8ba1\u7b97 [\u89c1\u8d22\u7a0e[1995]98\u53f7]
1\u3001\u5173\u4e8e\u4e94\u5e74\u671f\u9650\u7684\u5177\u4f53\u8ba1\u7b97\u3000\u3000\u4e2a\u4eba\u5728\u4e2d\u56fd\u5883\u5185\u5c45\u4f4f\u6ee1\u4e94\u5e74\uff0c\u662f\u6307\u4e2a\u4eba\u5728\u4e2d\u56fd\u5883\u5185\u8fde\u7eed\u5c45\u4f4f\u6ee1\u4e94\u5e74\uff0c\u5373\u5728\u8fde\u7eed\u4e94\u5e74\u4e2d\u7684\u6bcf\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5747\u5c45\u4f4f\u6ee1\u4e00\u5e74\u3002
2\u3001\u3001\u5173\u4e8e\u4e2a\u4eba\u5728\u534e\u5c45\u4f4f\u6ee1\u4e94\u5e74\u4ee5\u540e\u7eb3\u7a0e\u4e49\u52a1\u7684\u786e\u5b9a\u3000\u3000\u4e2a\u4eba\u5728\u4e2d\u56fd\u5883\u5185\u5c45\u4f4f\u6ee1\u4e94\u5e74\u540e\uff0c\u4ece\u7b2c\u516d\u5e74\u8d77\u7684\u4ee5\u540e\u5404\u5e74\u5ea6\u4e2d\uff0c\u51e1\u5728\u5883\u5185\u5c45\u4f4f\u6ee1\u4e00\u5e74\u7684\uff0c\u5e94\u5f53\u5c31\u5176\u6765\u6e90\u4e8e\u5883\u5185\u3001\u5883\u5916\u7684\u6240\u5f97\u7533\u62a5\u7eb3\u7a0e\uff1b\u51e1\u5728\u5883\u5185\u5c45\u4f4f\u4e0d\u6ee1\u4e00\u5e74\u7684\uff0c\u5219\u4ec5\u5c31\u8be5\u5e74\u5185\u6765\u6e90\u4e8e\u5883\u5185\u7684\u6240\u5f97\u7533\u62a5\u7eb3\u7a0e\u3002\u5982\u8be5\u4e2a\u4eba\u5728\u7b2c\u516d\u5e74\u8d77\u4ee5\u540e\u7684\u67d0\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5728\u5883\u5185\u5c45\u4f4f\u4e0d\u8db390\u5929\uff0c\u53ef\u4ee5\u6309\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u6761\u4f8b\u300b\u7b2c\u4e03\u6761\u7684\u89c4\u5b9a\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5e76\u4ece\u518d\u6b21\u5c45\u4f4f\u6ee1\u4e00\u5e74\u7684\u5e74\u5ea6\u8d77\u91cd\u65b0\u8ba1\u7b97\u4e94\u5e74\u671f\u9650\u3002
(\u660e\u7a0e\u5f8b\u5e08)
在境内居住满一年”，是指在一个纳税年度中，也就是在一历年度中，在大陆境内居住365日。凡纳税义务人临时离开大陆国境的（临时离境），不扣减在大陆境外居留的日数。简言之，这样的人虽然在大陆“无住所”，却是大陆的“税收居民”。
“临时离境”，是指在一个纳税年度中，一次离开中国大陆的时间，不超过30日；或离境多次累计的时间，不超过90日。
365
365
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