" O9 N7 [8 B! q3 z详细情况可见税务局档案 IT-221R3. 0 U7 d! H3 @1 Z. R* d) j8 ] ) y. L, F6 ~! G6 z8 a: @$ @! mAn 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. ! Y! K. ^: b4 {( M# z 5 [# D/ K9 r! G, Z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。
* p) O$ w5 X9 M) m) n1 G详细情况可见税务局档案 IT-221R3. ' h4 ~2 s/ p5 n4 `; U- P i , a6 r, G2 ~6 z7 Q8 {: FAn individual who is resident in more than one province on December 31 of a particular taxation year will be considered t ...