Wednesday , October 5 2022

Wang Yuxing's point of view: Please greet the mainland residence permit to be taxed again, true and false? – Windmill

Wang Yuxing's point of view: Please greet the mainland residence permit to be taxed again, true and false? wind Media

A few days ago, the mainland authorities introduced a new "residence permit". The MAC has either violated Article 9 of the Regulations on the Relations between Taiwanese People and the Mainland ("Cross-Strait Regulations"). Another researcher believes that the draft mainland tax legislation, if you want to be "resident" or "not resident but have 183 days stay on the mainland", is classified as taxpayer, and income in and outside of China is taxed. Repeated tax payment, the author of the previous question, has already voted for the newspaper, this is not to be repeated, as it concerns a matter of repeated taxation, this text is being analyzed. According to Wang Liming's view, a principal of Chinese mainland law and Article 15 of civil law principles: "Citizens use their place of residence as a place of residence, where the place of residence is incompatible with the place of residence and the place of residence is considered to be a place of residence." Professor Wang believes that it belongs to "objective theory," and Professor Wang believes that "Article 20 of Civil Law" combines "subjective" meaning for long-term accommodation with "Objectives" Respect of Facts "is" compromise. "In accordance with the provisions of Article 9 in cross-border regulations: "People in the Taiwan area may not have household registration or use passports on the mainland" and initially called for "residence permit" to comply with the general rules on the mainland. It is stated that there is no need to establish a "hukou of household registration ", the skin does not exist, the hair will be attached and where is the establishment of the" dwelling "? In other words, there is doubt about the taxation of mainland China due to the establishment of" housing. "Moreover, because the definition of residence permit are different sides of the stretches, it can not cause the consequences: Identification of residence permit, there is of course a house hold registration, there is no such thing as MAC, apply the first part of the same section the possibility of the item. The mainland implemented the residence permit system for Taiwan, Hong Kong, Macao and Taiwan residents in September. ( According to "Taipei Higher Administrative Court 90 years vs. No. 4309", the purpose of the mainland income tax law was Article 1 …

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