Wang Yuxing's point of view: Hope that permission to stay on land to be taxed again, right and wrong? – Wind Media


Wang Yuxing's point of view: Hope that permission to stay on land to be taxed again, right and wrong? Wind media

A few days ago, the mainland authority introduced a new policy of "residence permit" MAC had violated Article 9 of the Regulation on Relations between the People of Taiwan and the Mainland (hereinafter referred to as the Cross-Strait Regulation). Other scholars think that the Mainland tax bill, if you want to "have a place to live" or "have no place to live but have 183 days living on land", is classified as a taxpayer, and income inside and outside China is taxed. Repeated tax payments, the author on the previous problem, has chosen a newspaper, this does not repeat, as for repeated taxation problems, this text is analyzed. In the opinion of Wang Liming, a Mainland Chinese law scholar, and Article 15 of the General Principles of Civil Law: "Residents use their residence as their place of residence, where residence is not consistent with their place of residence, and ordinary residence is considered a place to live. " In his statement, "registered dwellings" exist, which is the premise for the establishment of "dwellings" on mainland China. Professor Wang believes that this includes "objective theory", and Professor Wang believes that: "Article 20 of the Civil Law" combines the "subjective" meaning of a long-term residence with "The purpose of" residence of facts "is" compromise. "In accordance with the provisions of Article 9 Cross-Strait Regulations: "People in the Taiwan region may not have household registration or use passports on land," and initially asked for "residence permits" to follow general rules from the mainland. It was determined that there was no need to establish "hukou household registration. ", skin does not exist, hair will stick, and where is the establishment of" residence "? In other words, there are doubts about the imposition of taxes on mainland China because of the establishment of" residence ". can not be the cause of the consequences: identification of residence permit, of course, there is a household registration, there is no such thing as MAC, apply the first part of the the same. Possible items. Mainland implements a residence permit system for residents of Taiwan, Hong Kong, Macao and Taiwan in September. ( According to "Taipei Higher Administrative Court 90 Years v. No. 4309", the purpose of the China Land Income Tax Law is Article 1 …


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