外籍個人所得稅詳述

1、.：.；外籍個人所得稅Individual Income Tax for Foreign Individuals- 一、哪些外籍個人應(yīng)交納個人所得稅(納稅人確實定)？What kind of foreign individuals shall pay Individual Income Tax (IIT) in China? (Definition of Foreign Individuals)1、由于在中國境內(nèi)企業(yè)或中國境內(nèi)機構(gòu)擔(dān)任職務(wù)或者由于受雇或履行合同而在中國境內(nèi)從事任務(wù)，獲得工資薪金的外籍、港澳臺人員以下簡稱外籍人員；Foreigners and residents of the r

2、egions 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、在中國境內(nèi)提供獨立勞務(wù)如設(shè)計、扮演、經(jīng)紀(jì)等而獲得所得的外籍人員勞務(wù)報酬所得；Foreign individuals who derive income from personal services provid

3、ed (including design work, shows, performances, advisory positions, brokerage services, agency services, etc.)3、從中國境內(nèi)獲得稿酬所得，特許權(quán)運用費所得，利息、股息、紅利所得，財富租賃所得，財富轉(zhuǎn)讓所得，偶爾所得和其他所得的外籍人員。Foreign individuals who derive income from authors remuneration, royalties, interest, dividends, bonuses, the lease of property

4、, transfer of property, contingent income and income from other sources inside China二、由境外企業(yè)或個人雇主支付的所得能否視為來源于境內(nèi)的所得即工資薪金的收入來源地如何界定？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)屬于來

5、源于中國境內(nèi)的工資薪金所得應(yīng)以能否在中國境內(nèi)任務(wù)為準(zhǔn)，而不是以支付地點為準(zhǔn)。即個人實踐在中國境內(nèi)任務(wù)期間獲得的工資薪金，不論是由中國境內(nèi)還是境外企業(yè)或個人雇主支付的，均屬來源于中國境內(nèi)的所得；個人實踐在中國境外任務(wù)期間獲得的工資薪金，不論是由中國境內(nèi)還是境外企業(yè)或個人雇主支付的，均屬來源于中國境外的所得。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 pay

6、ment 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 salar

7、ies 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、工資薪金納稅義務(wù)如何確定？How does one determine tax liabilities for foreign individuals?1、中國境內(nèi)無住所又不居住或

8、者無住所而在境內(nèi)居住不滿一年的個人，從中國境內(nèi)獲得的所得，應(yīng)依法交納個人所得稅。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. 在中國境內(nèi)無住所而在一個納稅年度內(nèi)在中國境內(nèi)延續(xù)或累計任務(wù)不超越90日或在

9、稅收協(xié)定規(guī)定的期間中在中國境內(nèi)延續(xù)或累計居住不超越183日的個人，應(yīng)僅就其實踐在中國境內(nèi)任務(wù)期間由中國境內(nèi)企業(yè)或個人雇主支付或者由中國境內(nèi)機構(gòu)負(fù)擔(dān)的工資薪金所得申報納稅。假設(shè)延續(xù)或累計任務(wù)超越90日在稅收協(xié)定規(guī)定的期間中延續(xù)或累計居住超越183日但不滿一年的，其實踐在中國境內(nèi)任務(wù)期間由中國境內(nèi)企業(yè)或個人雇主支付和由中國境外企業(yè)或個人雇主支付的工資薪金所得，均應(yīng)申報交納個人所得稅。Non-resident taxpayers working in China for less than 90 days or those from tax-treaty countries residing in

10、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

11、) 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、在中國境內(nèi)有住所，或者無住所而在境內(nèi)居住滿一年的個人，從中國境內(nèi)和境外獲得的所得，應(yīng)依法交納個人所得稅。在中國境內(nèi)無住所但在境內(nèi)居住滿一年而不超越五年的個人，其在中國境內(nèi)任務(wù)期間獲得的由中國境內(nèi)企業(yè)或個人雇主支付和由中國境外企業(yè)或個人雇主支付的工資薪金，均應(yīng)申報交納個人所

12、得稅；其來源于中國境外的所得，經(jīng)主管稅務(wù)機關(guān)同意，可以只就由中國境內(nèi)公司、企業(yè)以及其他經(jīng)濟組織或者個人支付的部分交納個人所得稅。居住超越五年的個人，該當(dāng)跟在中國境內(nèi)有住所的個人一樣，來源于境內(nèi)外的所得都應(yīng)交納個人所得稅。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 the

13、ir 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

14、 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 pai

15、d 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、工資薪金以外的所得如何確定能否屬來源于中國境內(nèi)

16、的所得？How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?以下所得，不論支付地點能否在中國境內(nèi)，均為來源于中國境內(nèi)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、將財富出租給承租人

17、在中國境內(nèi)運用而獲得的所得; Income from the lease of property to a lessee for use inside China2、轉(zhuǎn)讓中國境內(nèi)的建筑物、土地運用權(quán)等財富或者在中國境內(nèi)轉(zhuǎn)讓其他財富獲得的所得; 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、答應(yīng)各種特許

18、權(quán)在中國境內(nèi)運用而獲得的所得; Income from any kind of licensing rights for use inside China 4、從中國境內(nèi)的公司、企業(yè)以及其他經(jīng)濟組織或者個人獲得的利息、股息、紅利所得。Income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside China.五、工資薪金所得如何計算個人所得稅？How does one cal

19、culate the amount of taxable income for foreign individuals?A、常規(guī)計算方法 General calculating method工資薪金所得以每月所得減除4800元的費用(從2006年1月1日起執(zhí)行)按5%至45%的超額累進(jìn)稅率計算。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,

20、 2006). 例：在外商投資企業(yè)任務(wù)的某外籍人員2006年1月獲得中國境內(nèi)工資收入RMB 10,000元，那么應(yīng)納稅所得額月收入4,800=10,0004,800=5,200應(yīng)納稅額應(yīng)納稅所得額適用稅率速算扣除數(shù)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

21、,200Tax payable= taxable incometax rate quick deduction =520020%375=665B、單位或個人為外籍人員負(fù)擔(dān)稅款，個人所得稅如何計算？How does one calculate individual income tax if an entity or individual pays the individual income tax for a foreign individual?單位或個人為外籍人員負(fù)擔(dān)個人所得稅款，應(yīng)將納稅義務(wù)人獲得的不含稅收入換算為應(yīng)納稅所得額，計算征收個人所得稅。計算公式如下： 應(yīng)納稅所得額不含稅收入額

22、費用扣除規(guī)范速算扣除數(shù)1稅率Taxable income=(income after individual income tax monthly deduction quick deduction) (1 tax rate)應(yīng)納稅額應(yīng)納稅所得額適用稅率速算扣除數(shù)Tax payable = taxable income tax rate quick deduction例：受雇于某外商投資企業(yè)的財務(wù)顧問2005年5月獲得稅后工資RMB10,000元、獎金RMB5,000元、津貼RMB1,000元，那么應(yīng)納稅所得額10,0005,0001,0004,800375120%13,531.25元應(yīng)納稅額1

23、3,531.2520%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

24、,0005,0001,0004,800375120%13,531.25 Tax payable = 13,531.2520%3752,331.25 六、工資薪金以外的所得如何計算個人所得稅？How does one calculate the individual income tax other than wages and salaries?1、勞務(wù)報酬所得、稿酬所得、特許權(quán)運用費所得、財富租賃所得 Remuneration for personal services, author s remuneration, royalties, and income from lease of p

25、roperty每次收入額不超越RMB4，000元，應(yīng)納稅所得額收入額800元； When each income payment is less than RMB 4,000, taxable income = income RMB800每次收入額超越RMB4，000元，應(yīng)納稅所得額收入額120%。When each payment of the income is over 4, 000, taxable income = income (1-20%)應(yīng)納稅款應(yīng)納稅所得額稅率20% Tax payable = taxable incometax rate (20%)備注：勞務(wù)報酬所得應(yīng)納稅所

26、得額超越RMB20,000至RMB50,000的部分，按照稅法規(guī)定計算的應(yīng)納稅額，加征五成；超越RMB50,000的部分，按照稅法規(guī)定計算的應(yīng)納稅額，加征十成。稿酬所得按應(yīng)納稅額減征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 resp

27、ectively. For income derived from manuscripts, the individual income tax should be levied with a reduction of 30% of the tax payable.2、財富轉(zhuǎn)讓所得 income from lease of property財富轉(zhuǎn)讓所得的應(yīng)納稅所得額每次轉(zhuǎn)讓財富的收入額財富原值合理費用Taxable income = income from each transfer of property (original value of property + reasonable ex

28、penses)應(yīng)納稅額應(yīng)納稅所得額稅率20%Tax payable = taxable income tax rate (20%)3、利息、股息、紅利所得，偶爾所得，其他所得 Income from interest, dividends, bonuses, incidental income and income from other sources應(yīng)納稅款每次收入額稅率20%amount of tax payable = income per payment tax rate (20%)七、外籍個人所得稅有哪些免稅規(guī)定？Which types of income derived by fo

29、reign individuals can be exempt from IIT?以下所得，暫免征收個人所得稅： At present, the following types of income by foreign individuals can be exempt from IIT: 1、外籍個人從外商投資企業(yè)獲得的股息、紅利所得；Foreign individuals are exempted from individual income tax for their income from interest, dividends and bonuses from enterprises

30、 with foreign investments in China. 2、對持有B股或H股的外國企業(yè)和外籍個人，從發(fā)行該B股或H股的中國境內(nèi)企業(yè)所得的股息紅利所得；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、外籍個人以非現(xiàn)金方式或?qū)崍髮嶄N方式獲得的住房補貼、伙食補貼、搬遷費、洗衣費；Foreign individuals ob

31、taining a housing allowance, meal allowance, relocation and laundry expenses in the form of non-cash or on an actual reimbursement basis.4、外籍個人按合理規(guī)范獲得的境內(nèi)、外出差補貼；Reasonable traveling allowance for business trips inside or outside of China.5、外籍個人獲得的探親費、言語訓(xùn)練費、子女教育費等，經(jīng)主管稅務(wù)機關(guān)審核同意為合理的部分；The portions of hom

32、e-leave expenses, language-training expenses, and education expenses for children that are approved by local tax authorities as reasonable6、按照我國有關(guān)法律規(guī)定應(yīng)予免稅的各國駐華使館、領(lǐng)事館的外交代表、領(lǐng)事官員和其他人員的所得；Foreign staff in consulates and embassies can enjoy individual income tax exemption in accordance with the provision

33、s of the related laws. 7、根據(jù)國際間協(xié)議或由結(jié)合國組織直接派往中國任務(wù)的外國專家獲得的工資薪金所得。Experts who are sent to work in China under international exchange agreements or by the United Nations 八、外籍個人獲得的所得為外幣的如何計算稅款？How does one calculate individual income tax for foreign currency income earned by foreign individuals?外籍個人各項所得的計

34、算，以人民幣為單位。所得為外幣的，該當(dāng)按照填開完稅憑證的上一月最后一日中國人民銀行公布的外匯牌價，折合成人民幣計算應(yīng)納稅所得額。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

35、 the last day of the previous month before the tax payment receipt is issued. 九、外籍個人所得稅申報方式如何？What are the methods of reporting and paying individual income tax for foreign individuals?外籍個人獲得的應(yīng)稅所得，實行以下兩種申報方式：There are two methods of reporting and paying IIT for foreign individuals:1、代扣代繳。由支付所得的單位或個人

36、為扣繳義務(wù)人扣繳和申報交納個人所得稅。納稅人不需另作申報。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、自行申報。從中國境外獲得所得，以及從中國境內(nèi)兩處或者兩處以上獲得工資、薪金所得的，以及獲得應(yīng)納稅所得，沒有扣繳義務(wù)人的，納稅人可選擇一地進(jìn)展自行申報納稅。Taxpayers who derive wages and sa

37、laries 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. 納稅人可以委托稅務(wù)代理人代為辦理稅務(wù)事項。Foreign individuals can appoint a tax agent to handle their IIT filing. 十、外籍個人如何進(jìn)展納稅登記？納稅人、扣繳義務(wù)人必需在納稅人任職、受雇、履約之日起15

38、日內(nèi)持納稅人的護(hù)照或通行證、受雇協(xié)議、就業(yè)答應(yīng)證等到珠海市地方稅務(wù)局主管稅務(wù)機關(guān)辦理納稅登記。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 requi

39、red:1.Copy of ones passport;2.Copy of the Employment Contract; Copy of the working permit.十一、外籍個人獲得應(yīng)稅所得不進(jìn)展納稅申報有哪些處分？What is the penalty if foreign individuals do not file and pay IIT according to the regulations?1、納稅人、扣繳義務(wù)人未按規(guī)定期限辦理納稅登記、納稅申報的，或者扣繳義務(wù)人未按照規(guī)定的期限向稅務(wù)機關(guān)報送代扣代繳、代收代繳報告表的，由稅務(wù)機關(guān)責(zé)令限期矯正，可以處RMB 2,0

40、00元以下的罰款；情節(jié)嚴(yán)重的，可以處RMB 2,000元以上RMB 10,000以下的罰款。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

41、 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、納稅人未按規(guī)定期限交納稅款的，扣繳人義務(wù)人未按照規(guī)定期限解繳稅款的，稅務(wù)機關(guān)除責(zé)令限期交納外，從滯納稅款之日起，按日加收滯納稅款0.05%的滯納金。Where a taxpayer fails to pay tax due w