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首页 > 法律咨询 > 在中国境内居住满一年取得的境外所得需要缴纳个人所得税吗?
劳动劳务 黑龙江 东丽区

在中国境内居住满一年取得的境外所得需要缴纳个人所得税吗?

1 解答 0 浏览 2016-06-06 21:22
问题补充
在中国境内居住满一年取得的境外所得需要缴纳个人所得税吗?
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律师解答 (1)
刘律师律师
2016-06-07 10:50
你好，需要缴纳个人所得税。 根据《[law@121806]中华人民共和国个人所得税法(2011修正)[/law]》第[art@121806#1,3768267]1[/art]条，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。
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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:0.000677s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000686s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1089254.html' LIMIT 1 [ RunTime:0.000374s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000262s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000833s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000571s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001085s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000524s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000319s ]
  10. CONNECT:[ UseTime:0.110709s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.074423s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-11-02' LIMIT 1 [ RunTime:0.074151s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.001077s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1089254' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000792s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.000817s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10002','10017') [ RunTime:0.000401s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '5' LIMIT 1 [ RunTime:0.000389s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '414' LIMIT 1 [ RunTime:0.000246s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000540s ]
  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` = '1089254' 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:0.000606s ]
  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` <> '1089254' AND `second_category_id` = '10017' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000619s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000416s ]
  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:0.000387s ]
  24. SHOW FULL COLUMNS FROM `fa_lawyer` [ RunTime:0.000705s ]
  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:0.002714s ]
  26. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000604s ]
  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:0.034445s ]
  28. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1089254' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000564s ]
0.426656s