外籍个人所得税详述

1、外籍个人所得税详述外籍个人所得税In dividual In come Tax for Foreig n In dividuals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 In dividual In come Tax (IIT) in Chi na? (Defi niti on of Foreig n In dividuals)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

2、 residents of the regions of Hong Kong, Macau and Taiwa n (here in after referred to as “ Foreign Individuals ” ) who derive in come from work or employme nt with en terprises or orga ni sati ons within the territory of Chi na2、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）；Foreig n in dividuals who der

3、ive in come 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。Foreig n in dividuals who derive in come from author s remuneration, royalties, int

4、erest, divide nds, bonu ses, the lease of property, tran sfer of property, con ti ngent in come and in come from other sources in side 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 in come derived

5、in side China? (Determi natio n of in dividual in come 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 whe

6、re he/she works is con sidered the source of in come. The locati on of payme nt is not releva nt indeterm ining the in come source.In other words, wages and salaries derived by the foreig n in dividual for work while in side China will be con sidered as Chin a-based in come, regardless of whether th

7、ey are paid by en terprises or in dividuals in side or outside China. Wages and salaries derived by the foreig n in dividual for work while outside Chi na will be con sidered as in come based outside China, regardless of whether they are paid by en terprises or in dividualsin side or outsideChi na.三

8、、工资薪金纳税义务如何确定？How does one determine tax liabilities for foreig n in dividuals?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-reside nt in dividuals who do not live in Chi na but receive in come from Chi na, and those non-reside nts who live in Chi na for less tha n one year, must pay i

9、n dividual in come tax on in come derived from sources within Chi na.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

10、纳个人所得 税。Non-resident taxpayers working in China for less than 90 days or those from tax-treatycountries residing in China for less than 183 days shall pay in dividual in come tax on in come paid by their employers within China or on in come not paid but in curredby foreig nestablishme nts located wi

11、thin Chi na.A non-resident taxpayer residing in China for more tha n 90 days (183 days for those from tax-treaty coun tries) but less tha n one year shall pay his in dividual in come tax on all the in come paid by his employers both in side and outside of China duri ng his service in China.2、在中国境内有住

12、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。Reside nt taxpayers are in dividuals who have domi

13、cile in China, or those without domicile but who have resided in Chi na for one year or more. They shall pay their in dividual in come tax on their in come derived from sources both in side and outside of China.In practice, their tax liabilities may be differe nt depe nding on the locati ons where t

14、heir in come is paid. For example, a reside nt taxpayer residi ng in China for one year or more but less than five years shall pay his in dividual in come tax on both in come derived from sources within Chi na and in come derived from sources outside of China but paid by corporations, enterprises an

15、d other econo mic orga ni zati ons or in dividuals within Chi na. He is exempted from in dividual in come tax on in come derived from sources outside of China and paid by corporations outside of China whe n so gran ted by tax authorities.A reside nt taxpayer residi ng in China for more than five yea

16、rs, like other domestic reside nt taxpayers, shall pay his in dividual in come tax on in come derived from sources both in side 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 determ ine the in come source for in comes other tha n wages and salaries derived by foreig n in dividuals?下

17、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 followi ng types of in come shall be con sidered as PRC-based in come regardless of whether the payme nt is made in side 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；In come from the lease of property to a lessee for use in side 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

18、让其他财产取得的所得；In come from the assig nment of property such as buildi ngs, land use rights, etc. in side China or the assignment of any other property in side 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；In come from any kind of lice nsing rights for use in side China4、从中国境内的公司、企业以及其他经济 组织或者个人

19、取得的利息、股息、红利所得。In come from in terest, divide nds and extra divide nds derived from compa ni es, en terprises and other econo mic orga ni zati ons or in dividuals in side Chi na.五、工资薪金所得如何计算个人所得税？How does one calculate the amount of taxable in come for foreig n in dividuals?A、常规计算方法 Ge neral calculat

20、 ing 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。In come from wages and salaries shall betaxed by progressive rates ranging from 5% to 45% after a monthly deduction of 4,800 yua n(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=10,000-4

21、,800=5,200应纳税额=应纳税所得额X适用税率-速算扣除数=5,200X 20% 375= 665 元For example, if a foreig n in dividual worksin a foreig n-i nvested en terprise and earns RMB10,000 in May 2005, the n:Taxable in come = mon thly in come mon thly deducti on= 10,000 4,800=5,200Tax payable= taxable in come x tax rate - quick deduc

22、ti on=5200X 20% 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 in dividual in come tax if an en tity or in dividual pays the in dividual in come tax for a foreig n in dividual?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 in come=

23、(i ncome after in dividualin come tax mon thly deducti on quick deduction)十(1 - tax rate)应纳税额=应纳税所得额x适用税率-速 算扣除数Tax payable = taxable in come x tax ratequick deducti on例：受雇于某外商投资企业的财务顾问200年5月取得税后工资RMB10,000元、奖金RMB5,000 元、津贴 RMB1,000 元，贝V应纳税所得额=（10,000+ 5,000+ 1,000）4,800 375十（1 20%） = 13,531.25 元=13

24、,531.25 X 20% 375 =2,331.25 元For example, a foreig n in dividual employed by a foreign-invested enterprise as a financial con sulta nt in China in May 2005 hav ing a total salary of RMB 10, 000, a bonus of RMB 5, 000, and an allowa nee of RMB 1, 000 after in dividual in come tax would calculate:Taxa

25、ble in come = (10,000+ 5,000+ 1,000) 4,800 375十(1 20%) = 13,531.25Tax payable = 13,531.25 X 20% 375 = 2,331.25六、工资薪金以外的所得如何计算个人所得 税？How does one calculate the in dividual in come tax other tha n 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Remun erati on for pers onal services, author s rem un e

26、rati on, royalties, and in come 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；Whe n each in come payme nt is less tha n RMB 4,000, taxable in come = in come - RMB800每次收入额超过RMB4 , 000元，应纳税所 得额=收入额x( 1 20% )。Whe n each payme nt of the in come is over 4, 000, taxable in come = in come x (1-

27、20%)应纳税款=应纳税所得额X税率(20%)Tax payable = taxable in come x tax 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 in come from remun erati on for personal services, an additional liability of 50% and 100% of the normal t

28、ax payable shall be levied on the taxable in come exceedi ng RMB 20,000 and RMB 50,000 respectively.For in come derived from manu scripts, the in dividual in come tax should be levied with a reducti on of 30% of the tax payable.2、财产转让所得in come from lease ofproperty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

29、）Taxable in come = in come from each transfer of property - (original value of property + reas on able expe nses)应纳税额=应纳税所得额X税率(20%)Tax payable = taxable in come X tax rate (20%)3、利息、股息、红利所得，偶然所得，其 他所得In come from in terest, divide nds, bonu ses, in cide ntal in come and in come from other sources应纳

30、税款=每次收入额X税率(20% )amo unt of tax payable = in come per payment X tax rate (20%)七、外籍个人所得税有哪些免税规定?Which types of in come derived by foreig n in dividuals can be exempt from IIT?下列所得，暂免征收个人所得税：At prese nt, the follow ing types of in come by foreig n in dividuals can be exempt from IIT:1、外籍个人从外商投资企业取得的股息

31、、 红利所得；Foreign individuals are exempted from in dividual in come tax for their in come from in terest, divide nds and bonu ses from en terprises 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；Foreig n in dividual B or H shareholders are exempted from in dividual

32、 in come tax on their divide nds and bonu ses from the share issu ing en terprises 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 allowa nee, meal allowa nee, relocati on and laundry expe nses in the form of non-cash or on an actual reimburseme nt basis.4、外

33、籍个人按合理标准取得的境内、外出 差补贴；Reas on able traveli ngallowa neeforbus in ess trips in side 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,Ian guage-tra iningexpe nses, and educati on expe nses for childre n that are approved by local tax authorities as r

34、eas on able6、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 in dividual in come tax exempti on in accordanee 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 ex

35、change agreements or by the Un ited Nati ons八、外籍个人取得的所得为外币的如何计算税款?How does one calculate in dividual in cometax for foreig n curre ncy in come earned by foreig n in dividuals?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 a

36、nd pay in dividual in come tax to the tax authorities in RMB.In come in foreig n curre ncy shall be con verted into RMB accordi ng to the excha nge rate published by the People s Bank of China on the last day of the previous month before the tax payme nt receipt is issued.九、外籍个人所得税申报方式如何?What are th

37、e methods of reporting and pay ing in dividual in come tax for foreig n in dividuals?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 pay ing IIT for foreig n in dividuals: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 pay ing en terprise or in dividual will act as the withholdi

38、ng age nt and withhold the IIT upon payme nt of in come.Taxpayers do not n eed to file a tax retur n.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 withholdi ng age nt, or from two or more locations, or from overseas

39、 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。Foreig n in dividuals can appo int a tax age nt to han dle their IIT fili ng.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 withh

40、olding agents must apply for tax registrati on with in 15 days of the date that the taxpayer is employed and his or her con tract becomes valid.The following procedures for registration apply and the follow ing docume nts are required:1. Copy of one s passport;2. Copy of the Employme nt Con tract;Co

41、py of the work ing 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 pen alty if foreig n in dividuals do not file and pay IIT accordi ng to the regulati ons?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 t

42、axpayer has failed to apply for tax registration or to go through the formalities for tax declarati on with in a prescribed time limit, or where a withholdi ng age nt has failed to furnish statements on the tax withheld and remitted or collected and remitted to the tax authorities within a prescribe

43、d time limit, the tax authorities shall order the taxpayer or withholdi ng age nt to rectify with in 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 tha n 2,000 yua n but not more tha n 10, 000 yua n.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 t