一、居民纳税人的判定《中华人民共和国个人所得税法》第一条规定:在中国境内有住所,或者无住所而在境内居住满一年的个人,从中国境内和境外取得的所得,依照本法规定缴纳个人所得税。在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人,从中国境内取得的所得,依照本法规定缴纳个人所得税。《中华人民共和国个人所得税法实施条例》第二条规定:在中国境内有住所的个人,是指因户籍、家庭、经济 I. Determination of Resident Taxpayers Article 1 of the Individual Income Tax Law of the People’s Republic of China stipulates that individuals with or without domicile in China who have resided in the territory for a year shall, on the basis of income derived from China and abroad, Law provides for personal income tax. An individual who resides in China for less than a year without any domicile or residence in the territory of China shall be subject to personal income tax in accordance with the provisions of this Law. Article 2 of the “Regulations for the Implementation of the Individual Income Tax Law of the People’s Republic of China” stipulates that individuals who have domiciles in China refer to those whose residence, family and economy