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中华人民共和国个人所得税法实施条例

Article 2

In force

个人所得税法所称在中国境内有住所,是指因户籍、家庭、经济利益关系而在中国境内习惯性居住;所称从中国境内和境外取得的所得,分别是指来源于中国境内的所得和来源于中国境外的所得。

Administrative Regulations · State Council · In force from —

Article 1Back to full textArticle 3

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