12.2021 Life Guide
The epidemic is rampant, and it is difficult to return home without interruption of personal rights and interests
Far eastern New Century Corporation / Wu Ruoqi
COVID-19 has been around the world for 2 years, and many overseas residents have postponed their plans after many considerations. However, according to the sixteenth third provisions of the household registration law, "the registered residence should be moved out for more than two years." In this way, will the rights and interests of national annuity, old-age payment of labor insurance, national health insurance, personal comprehensive income tax rate and land price tax rate be affected?
National annuity, labor insurance and old-age payment
As long as the identity or residence related certificates verified by the foreign embassy are sent to the labor insurance bureau every year, after passing the examination, the eligibility can continue to be retained, and the part payable during the suspension period can also be retroactively reissued.
National Health Insurance
"2 + 2 principles": registered residence within two years after the relocation, in addition to the immediate resumption of registered residence, but also immediately increase insurance, no need to wait for six months.
If you go abroad for more than four years, you can immediately join the health insurance when you return home and take part in the health insurance, or resume your registered residence after six months.
If there is a problem of re adding national health insurance, relevant supporting documents can be attached, and the health insurance department will assist in handling it according to the situation of the case.
Individual comprehensive income tax rate
The current system is divided into domestic "residents" and "non residents". The "residents" are subject to a progressive tax rate of 5% to 40% according to the income level, which is settled and reported in May each year; "Non residents" shall be withheld at source, and the withholding unit shall withhold income tax in advance according to each income without further declaration. If there is any doubt about the identity determination, it is suggested to report in advance according to the reporting method of the previous year. If the audit result is different from the original declaration, the public can prepare relevant documents and submit a reply to the IRS, and will assist in handling the facts of the case in accordance with the regulations.
Land price tax rate
Before September 22nd, 110 years ago, I, my spouse or direct relatives belonged to the registered residence and applied for the application. The local tax authorities approved the land tax rate for 110 years.
If there are other relevant issues, you can further consult with the competent business authorities to ensure your own rights and interests. (source: Department of household affairs, Ministry of the interior, overseas Chinese Affairs Committee)
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National annuity, labor insurance and old-age payment
As long as the identity or residence related certificates verified by the foreign embassy are sent to the labor insurance bureau every year, after passing the examination, the eligibility can continue to be retained, and the part payable during the suspension period can also be retroactively reissued.
National Health Insurance
"2 + 2 principles": registered residence within two years after the relocation, in addition to the immediate resumption of registered residence, but also immediately increase insurance, no need to wait for six months.
If you go abroad for more than four years, you can immediately join the health insurance when you return home and take part in the health insurance, or resume your registered residence after six months.
If there is a problem of re adding national health insurance, relevant supporting documents can be attached, and the health insurance department will assist in handling it according to the situation of the case.
Individual comprehensive income tax rate
The current system is divided into domestic "residents" and "non residents". The "residents" are subject to a progressive tax rate of 5% to 40% according to the income level, which is settled and reported in May each year; "Non residents" shall be withheld at source, and the withholding unit shall withhold income tax in advance according to each income without further declaration. If there is any doubt about the identity determination, it is suggested to report in advance according to the reporting method of the previous year. If the audit result is different from the original declaration, the public can prepare relevant documents and submit a reply to the IRS, and will assist in handling the facts of the case in accordance with the regulations.
Land price tax rate
Before September 22nd, 110 years ago, I, my spouse or direct relatives belonged to the registered residence and applied for the application. The local tax authorities approved the land tax rate for 110 years.
If there are other relevant issues, you can further consult with the competent business authorities to ensure your own rights and interests. (source: Department of household affairs, Ministry of the interior, overseas Chinese Affairs Committee)
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