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首页 > 法律咨询 > 在中国境内工作的外国人需要缴纳个人所得税吗?
劳动劳务 北京 喀什地区

在中国境内工作的外国人需要缴纳个人所得税吗?

1 解答 0 浏览 2016-05-11 14:04
问题补充
我有一个外国朋友在中国的境内工作,需要缴纳个人所得税吗?
AI 法律总结
基于本案事实,智能提炼法律要点
AI 总结功能即将上线
基于 RAG 知识库自动提炼本案法律要点、适用法条、处理建议,敬请期待。
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律师解答 (1)
张律师律师
2016-05-11 14:16
您好，凡在中国境内有住所，或者无住所而在中国境内居住满一年的个人，从中国境内和境外取得所得的，以及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，从中国境内取得所得的，均为个人所得税的纳税人。
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  157. /www/wwwroot/tp8.51wf.net/app/index/route/app.php ( 33.14 KB )
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  162. /www/wwwroot/tp8.51wf.net/app/index/controller/Question.php ( 43.25 KB )
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  1. CONNECT:[ UseTime:0.000708s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000680s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1086153.html' LIMIT 1 [ RunTime:0.000548s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000469s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000819s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000598s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001124s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000656s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000455s ]
  10. CONNECT:[ UseTime:0.120233s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.080649s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-11-01' LIMIT 1 [ RunTime:0.080435s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.001058s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1086153' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000619s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.001034s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10002','10017') [ RunTime:0.000481s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '1' LIMIT 1 [ RunTime:0.000346s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '353' LIMIT 1 [ RunTime:0.000334s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000615s ]
  20. SELECT `a`.`answer_id`,`a`.`content`,`a`.`creator_id`,`a`.`is_best`,`a`.`is_top`,`a`.`good_rate`,`a`.`is_ai_answer`,`a`.`ai_confidence`,`a`.`claimed_by`,`a`.`createtime`,l.name as nickname,`l`.`avatar`,`l`.`username` FROM `fa_answer` `a` LEFT JOIN `fa_lawyer` `l` ON `a`.`creator_id`=`l`.`id` WHERE `a`.`question_id` = '1086153' AND `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY `a`.`is_top` DESC,`a`.`is_best` DESC,`a`.`good_rate` DESC,`a`.`createtime` ASC [ RunTime:0.000595s ]
  21. SELECT `question_id`,`title`,`answer_count`,`view_count`,`create_time` FROM `fa_question` WHERE `audit_status` = 1 AND `deletetime` IS NULL AND `question_id` <> '1086153' AND `second_category_id` = '10017' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000707s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000598s ]
  23. SELECT `l`.`id`,`l`.`name`,`l`.`avatar`,`l`.`slogan`,`l`.`answer_count`,`l`.`follower_count` FROM `fa_lawyer_expertise` `e` INNER JOIN `fa_lawyer` `l` ON `l`.`id`=`e`.`lawyer_id` WHERE `e`.`category_id` = '10017' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000604s ]
  24. SHOW FULL COLUMNS FROM `fa_lawyer` [ RunTime:0.000759s ]
  25. SELECT `id`,`username`,name as nickname,`avatar`,`slogan`,`answer_count` FROM `fa_lawyer` WHERE `audit_status` = 1 AND `status` = 'normal' AND `deletetime` IS NULL AND `answer_count` > 0 ORDER BY `answer_count` DESC LIMIT 6 [ RunTime:0.002739s ]
  26. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000630s ]
  27. SELECT `a`.`id`,`a`.`title`,`a`.`thumbnail`,`a`.`view_count`,c.text as category_name FROM `fa_article` `a` LEFT JOIN `fa_qa_category` `c` ON `a`.`category_id`=`c`.`category_id` WHERE `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY CASE WHEN a.category_id = 10017 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.040458s ]
  28. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1086153' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000591s ]
0.449138s