外籍个人所得税详述.doc

外籍个人所得税Individual Income Tax for Foreign Individuals- 一、哪些外籍个人应缴纳个人所得税(纳税人的确定)？What kind of foreign individuals shall pay Individual Income Tax (IIT) in China? (Definition of Foreign Individuals)1、由于在中国境内企业或中国境内机构担任职务或者由于受雇或履行合同而在中国境内从事工作，取得工资薪金的外籍、港澳台人员（以下简称外籍人员）；Foreigners and residents of the regions of Hong Kong, Macau and Taiwan (hereinafter referred to as “Foreign Individuals”) who derive income from work or employment with enterprises or organisations within the territory of China2、在中国境内提供独立劳务（如设计、表演、经纪等）而取得所得的外籍人员（劳务报酬所得）；Foreign individuals who derive income from personal services provided (including design work, shows, performances, advisory positions, brokerage services, agency services, etc.)3、从中国境内取得稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得的外籍人员。Foreign individuals who derive income from authors remuneration, royalties, interest, dividends, bonuses, the lease of property, transfer of property, contingent income and income from other sources inside China二、由境外企业或个人雇主支付的所得是否视为来源于境内的所得（即工资薪金的收入来源地如何界定）？Would the wages and salaries paid by enterprises or individuals outside the PRC be regarded as income derived inside China? (Determination of individual income sources)属于来源于中国境内的工资薪金所得应以是否在中国境内工作为准，而不是以支付地点为准。即个人实际在中国境内工作期间取得的工资薪金，不论是由中国境内还是境外企业或个人雇主支付的，均属来源于中国境内的所得；个人实际在中国境外工作期间取得的工资薪金，不论是由中国境内还是境外企业或个人雇主支付的，均属来源于中国境外的所得。For the wages and salaries derived by the foreign individuals, the place where he/she works is considered the source of income. The location of payment is not relevant in determining the income source. In other words, wages and salaries derived by the foreign individual for work while inside China will be considered as China-based income, regardless of whether they are paid by enterprises or individuals inside or outside China. Wages and salaries derived by the foreign individual for work while outside China will be considered as income based outside China, regardless of whether they are paid by enterprises or individuals inside or outside China. 三、工资薪金纳税义务如何确定？How does one determine tax liabilities for foreign individuals?1、中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，应依法缴纳个人所得税。Non-resident individuals who do not live in China but receive income from China, and those non-residents who live in China for less than one year, must pay individual income tax on income derived from sources within China. 在中国境内无住所而在一个纳税年度内在中国境内连续或累计工作不超过90日或在税收协定规定的期间中在中国境内连续或累计居住不超过183日的个人，应仅就其实际在中国境内工作期间由中国境内企业或个人雇主支付或者由中国境内机构负担的工资薪金所得申报纳税。若连续或累计工作超过90日（在税收协定规定的期间中连续或累计居住超过183日）但不满一年的，其实际在中国境内工作期间由中国境内企业或个人雇主支付和由中国境外企业或个人雇主支付的工资薪金所得，均应申报缴纳个人所得税。Non-resident taxpayers working in China for less than 90 days or those from tax-treaty countries residing in China for less than 183 days shall pay individual income tax on income paid by their employers within China or on income not paid but incurred by foreign establishments located within China. A non-resident taxpayer residing in China for more than 90 days (183 days for those from tax-treaty countries) but less than one year shall pay his individual income tax on all the income paid by his employers both inside and outside of China during his service in China.2、在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，应依法缴纳个人所得税。在中国境内无住所但在境内居住满一年而不超过五年的个人，其在中国境内工作期间取得的由中国境内企业或个人雇主支付和由中国境外企业或个人雇主支付的工资薪金，均应申报缴纳个人所得税；其来源于中国境外的所得，经主管税务机关批准，可以只就由中国境内公司、企业以及其他经济组织或者个人支付的部分缴纳个人所得税。居住超过五年的个人，应当跟在中国境内有住所的个人一样，来源于境内外的所得都应缴纳个人所得税。Resident taxpayers are individuals who have domicile in China, or those without domicile but who have resided in China for one year or more. They shall pay their individual income tax on their income derived from sources both inside and outside of China. In practice, their tax liabilities may be different depending on the locations where their income is paid. For example, a resident taxpayer residing in China for one year or more but less than five years shall pay his individual income tax on both income derived from sources within China and income derived from sources outside of China but paid by corporations, enterprises and other economic organizations or individuals within China. He is exempted from individual income tax on income derived from sources outside of China and paid by corporations outside of China when so granted by tax authorities. A resident taxpayer residing in China for more than five years, like other domestic resident taxpayers, shall pay his individual income tax on income derived from sources both inside and outside of China.四、工资薪金以外的所得如何确定是否属来源于中国境内的所得？How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得：The following types of income shall be considered as PRC-based income regardless of whether the payment is made inside or outside of China.1、将财产出租给承租人在中国境内使用而取得的所得; Income from the lease of property to a lessee for use inside China2、转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产取得的所得; Income from the assignment of property such as buildings, land use rights, etc. inside China or the assignment of any other property inside the Peoples Republic of China.3、许可各种特许权在中国境内使用而取得的所得; Income from any kind of licensing rights for use inside China 4、从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。Income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside China.五、工资薪金所得如何计算个人所得税？How does one calculate the amount of taxable income for foreign individuals?A、常规计算方法 General calculating method工资薪金所得以每月所得减除4800元的费用(从2006年1月1日起执行)按5%至45%的超额累进税率计算。Income from wages and salaries shall be taxed by progressive rates ranging from 5% to 45% after a monthly deduction of 4,800 yuan(effective from Jan. 1, 2006). 例：在外商投资企业工作的某外籍人员2006年1月取得中国境内工资收入RMB 10,000元，则应纳税所得额月收入4,800=10,0004,800=5,200应纳税额应纳税所得额适用税率速算扣除数5,20020%375665元For example, if a foreign individual works in a foreign-invested enterprise and earns RMB 10,000 in May 2005, then:Taxable income = monthly incomemonthly deduction =10,0004,800=5,200Tax payable= taxable incometax rate quick deduction =520020%375=665B、单位或个人为外籍人员负担税款，个人所得税如何计算？How does one calculate individual income tax if an entity or individual pays the individual income tax for a foreign individual?单位或个人为外籍人员负担个人所得税款，应将纳税义务人取得的不含税收入换算为应纳税所得额，计算征收个人所得税。计算公式如下： 应纳税所得额（不含税收入额费用扣除标准速算扣除数）（1税率）Taxable income=(income after individual income tax monthly deduction quick deduction) (1 tax rate)应纳税额应纳税所得额适用税率速算扣除数Tax payable = taxable income tax rate quick deduction例：受雇于某外商投资企业的财务顾问2005年5月取得税后工资RMB10,000元、奖金RMB5,000元、津贴RMB1,000元，则应纳税所得额（10,0005,0001,000）4,800375（120%）13,531.25元应纳税额13,531.2520%3752,331.25元For example, a foreign individual employed by a foreign-invested enterprise as a financial consultant in China in May 2005 having a total salary of RMB 10, 000, a bonus of RMB 5, 000, and an allowance of RMB 1, 000 after individual income tax would calculate:Taxable income =（10,0005,0001,000）4,800375（120%）13,531.25 Tax payable = 13,531.2520%3752,331.25 六、工资薪金以外的所得如何计算个人所得税？How does one calculate the individual income tax other than wages and salaries?1、劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得 Remuneration for personal services, author s remuneration, royalties, and income from lease of property每次收入额不超过RMB4，000元，应纳税所得额收入额800元； When each income payment is less than RMB 4,000, taxable income = income RMB800每次收入额超过RMB4，000元，应纳税所得额收入额（120%）。When each payment of the income is over 4, 000, taxable income = income (1-20%)应纳税款应纳税所得额税率（20%） Tax payable = taxable incometax rate (20%)备注：劳务报酬所得应纳税所得额超过RMB20,000至RMB50,000的部分，按照税法规定计算的应纳税额，加征五成；超过RMB50,000的部分，按照税法规定计算的应纳税额，加征十成。稿酬所得按应纳税额减征30%。Remarks: For income from remuneration for personal services, an additional liability of 50% and 100% of the normal tax payable shall be levied on the taxable income exceeding RMB 20,000 and RMB 50,000 respectively. For income derived from manuscripts, the individual income tax should be levied with a reduction of 30% of the tax payable.2、财产转让所得 income from lease of property财产转让所得的应纳税所得额每次转让财产的收入额（财产原值合理费用）Taxable income = income from each transfer of property (original value of property + reasonable expenses)应纳税额应纳税所得额税率（20%）Tax payable = taxable income tax rate (20%)3、利息、股息、红利所得，偶然所得，其他所得 Income from interest, dividends, bonuses, incidental income and income from other sources应纳税款每次收入额税率（20%）amount of tax payable = income per payment tax rate (20%)七、外籍个人所得税有哪些免税规定？Which types of income derived by foreign individuals can be exempt from IIT?下列所得，暂免征收个人所得税： At present, the following types of income by foreign individuals can be exempt from IIT: 1、外籍个人从外商投资企业取得的股息、红利所得；Foreign individuals are exempted from individual income tax for their income from interest, dividends and bonuses from enterprises with foreign investments in China. 2、对持有B股或H股的外国企业和外籍个人，从发行该B股或H股的中国境内企业所得的股息（红利）所得；Foreign individual B or H shareholders are exempted from individual income tax on their dividends and bonuses from the share issuing enterprises in China. 3、外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费；Foreign individuals obtaining a housing allowance, meal allowance, relocation and laundry expenses in the form of non-cash or on an actual reimbursement basis.4、外籍个人按合理标准取得的境内、外出差补贴；Reasonable traveling allowance for business trips inside or outside of China.5、外籍个人取得的探亲费、语言训练费、子女教育费等，经主管税务机关审核批准为合理的部分；The portions of home-leave expenses, language-training expenses, and education expenses for children that are approved by local tax authorities as reasonable6、依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得；Foreign staff in consulates and embassies can enjoy individual income tax exemption in accordance with the provisions of the related laws. 7、根据国际间协议或由联合国组织直接派往中国工作的外国专家取得的工资薪金所得。Experts who are sent to work in China under international exchange agreements or by the United Nations 八、外籍个人取得的所得为外币的如何计算税款？How does one calculate individual income tax for foreign currency income earned by foreign individuals?外籍个人各项所得的计算，以人民币为单位。所得为外币的，应当按照填开完税凭证的上一月最后一日中国人民银行公布的外汇牌价，折合成人民币计算应纳税所得额。Foreign individuals shall file tax returns with and pay individual income tax to the tax authorities in RMB. Income in foreign currency shall be converted into RMB according to the exchange rate published by the Peoples Bank of China on the last day of the previous month before the tax payment receipt is issued. 九、外籍个人所得税申报方式如何？What are the methods of reporting and paying individual income tax for foreign individuals?外籍个人取得的应税所得，实行以下两种申报方式：There are two methods of reporting and paying IIT for foreign individuals:1、代扣代缴。由支付所得的单位或个人为扣缴义务人扣缴和申报缴纳个人所得税。纳税人不需另作申报。The paying enterprise or individual will act as the withholding agent and withhold the IIT upon payment of income. Taxpayers do not need to file a tax return. 2、自行申报。从中国境外取得所得，以及从中国境内两处或者两处以上取得工资、薪金所得的，以及取得应纳税所得，没有扣缴义务人的，纳税人可选择一地进行自行申报纳税。Taxpayers who derive wages and salaries without withholding agent, or from two or more locations, or from overseas should file the tax returns and pay the IIT to the tax authorities by themselves. 纳税人可以委托税务代理人代为办理税务事项。Foreign individuals can appoint a tax agent to handle their IIT filing. 十、外籍个人如何进行纳税登记？纳税人、扣缴义务人必须在纳税人任职、受雇、履约之日起15日内持纳税人的护照或通行证、受雇协议、就业许可证等到珠海市地方税务局主管税务机关办理纳税登记。Foreign taxpayers or withholding agents must apply for tax registration within 15 days of the date that the taxpayer is employed and his or her contract becomes valid. The following procedures for registration apply and the following documents are required:1.Copy of ones passport;2.Copy of the Employment Contract; Copy of the working permit.十一、外籍个人取得应税所得不进行纳税申报有哪些处罚？What is the penalty if foreign individuals do not file and pay IIT according to the regulations?1、纳税人、扣缴义务人未按规定期限办理纳税登记、纳税申报的，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴报告表的，由税务机关责令限期改正，可以处RMB 2,000元以下的罚款；情节严重的，可以处RMB 2,000元以上RMB 10,000以下的罚款。Where a taxpayer has failed to apply for tax registration or to go through the formalities for tax declaration within a prescribed time limit, or where a withholding agent has failed to furnish statements on the tax withheld and remitted or collected and remitted to the tax authorities within a prescribed time limit, the tax authorities shall order the taxpayer or withholding agent to rectify within a fixed period of time and may impose a fine of not more than 2,000 yuan, or, if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10, 000 yuan.2、纳税人未按规定期限缴纳税款的，扣缴人义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款0.05%的滞纳金。Where a taxpayer fails to pay tax due