具体上同意 3 楼的。 7 t, N7 l v1 u) v: e" r: j7 k3 ?" M2 ^/ x, g9 D4 [; N- V. k- k
详细情况可见税务局档案 IT-221R3. # o3 [4 `" i6 O2 L8 z2 ~2 Q 6 d9 m+ _: u: K& A$ o+ N% }1 e7 CAn individual who is resident in more than one province on December 31 of a particular taxation year will be considered to be resident only in the province where he or she has the most significant residential ties, for purposes of computing his or her provincial tax payable. ' R- e7 m6 ^* j0 W, u% p/ K+ e; K5 @! b( }$ y4 ~$ D
这里 significant residential ties 指的是 1. 自住房所在地,2. 伴侣 3 受纳税人照顾的人 如孩子等。
: u" k- W' A: r/ W2 |详细情况可见税务局档案 IT-221R3. % p+ u- M1 ]$ j( p/ D/ |- N5 Q, e. C! c& z
An individual who is resident in more than one province on December 31 of a particular taxation year will be considered t ...