China citizens need to pay personal income tax to earn income abroad. However, if an individual resident obtains income from abroad, he may be credited with the income tax that should be paid and actually paid according to the tax law of the country (region) where the income comes from.

China citizens are also required to pay personal income tax on their overseas income, but those who have already paid personal income tax abroad may be credited with personal income tax, but the amount of credit shall not exceed the taxable amount calculated by taxpayers on their overseas income in accordance with the provisions of this Law.

Do ordinary taxpayers have to pay taxes when they open ordinary tickets?

Yes, VAT is required to be paid at the same tax rate for issuing VAT tickets and ordinary tickets, but the buyer of VAT tickets can use it for deduction, but ordinary tickets can't. If you accept cash, borrow cash (bank deposit): tax payable on main business income-VAT payable (output tax). If it is sold on credit, borrow: accounts receivable-loan from a company: tax payable on main business income-value-added tax payable (output tax).

The issuance and management of ordinary VAT invoices is to bring ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices. , commonly known as "one machine with multiple votes".

Ordinary taxpayers can open special tickets or ordinary tickets, which are used by enterprises as ordinary taxpayers for different customers.

Ordinary taxpayers issue special tickets and ordinary tickets, which have no influence on themselves. For buyers, special VAT invoices can deduct the input tax, while ordinary VAT invoices cannot.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has a domicile or no domicile in China but has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.