The specific differences are as follows:

1. Different definitions: Chinese tax residents refer to individuals or legal persons who have been engaged in production and consumption in China for a long time, including citizens of other countries and Chinese tax non-residents. Refers to persons or legal entities other than residents.

2. Different objects are included: individuals as tax residents refer to people who have lived in China for more than one year, legal persons refer to enterprises and groups that have been engaged in activities for a long time, and individuals and legal persons as non-tax residents refer to foreign envoys and International organizations, etc.;

3. Different foreign exchange controls: the foreign exchange controls for tax residents are much stricter than those for non-tax residents.

In a country that implements resident jurisdiction, if a natural person meets the three criteria for determining the resident status of a natural person: domicile standard, residence standard or stay time standard, he will have unlimited tax obligations to the government of the country of residence. Income earned worldwide is subject to tax to the government of the country of residence. Such residents are called tax residents or fiscal residents.