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个人所得税申报
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外籍人士(外国人)的个人所得税申报作者:上海辰超企业管理咨询有限公司    来源:本站    发布日期:2017-12-18 11:09:43    点击次数:310

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 China

  2、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 author’s 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.





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