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外籍人士(外國人)的個人所得稅申報

來源:銘喜企業服務(集團)有限公司  發布時間:2017-02-08  閱讀:3505次

  一、哪些外籍個人應繳納個人所得稅(納稅人的確定)?
  What kind of foreign individuals shall pay Individual Income Tax (IIT) in China? (Definition of Foreign Individuals)

  1、由于在中國境內企業或中國境內機構擔任職務或者由于受雇或履行合同而在中國境內從事工作,取得工資薪金的外籍、港澳臺人員(以下簡稱外籍人員);

  Foreigners and residents of the 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、在中國境內提供獨立勞務(如設計、表演、經紀等)而取得所得的外籍人員(勞務報酬所得);

  Foreign individuals who derive income from personal services provided (including design work, shows, performances, advisory positions, brokerage services, agency services, etc.)

  3、從中國境內取得稿酬所得,特許權使用費所得,利息、股息、紅利所得,財產租賃所得,財產轉讓所得,偶然所得和其他所得的外籍人員。

  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、由境外企業或個人雇主支付的所得是否視為來源于境內的所得(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)

  屬于來源于中國境內的工資薪金所得應以是否在中國境內工作為準,而不是以支付地點為準。即個人實際在中國境內工作期間取得的工資薪金,不論是由中國境內還是境外企業或個人雇主支付的,均屬來源于中國境內的所得;個人實際在中國境外工作期間取得的工資薪金,不論是由中國境內還是境外企業或個人雇主支付的,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 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、工資薪金納稅義務如何確定?

  How does one determine tax liabilities for foreign individuals?

  1、中國境內無住所又不居住或者無住所而在境內居住不滿一年的個人,從中國境內取得的所得,應依法繳納個人所得稅。

  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.

  在中國境內無住所而在一個納稅年度內在中國境內連續或累計工作不超過90日或在稅收協定規定的期間中在中國境內連續或累計居住不超過183日的個人,應僅就其實際在中國境內工作期間由中國境內企業或個人雇主支付或者由中國境內機構負擔的工資薪金所得申報納稅。若連續或累計工作超過90日(在稅收協定規定的期間中連續或累計居住超過183日)但不滿一年的,其實際在中國境內工作期間由中國境內企業或個人雇主支付和由中國境外企業或個人雇主支付的工資薪金所得,均應申報繳納個人所得稅。

  Non-resident taxpayers working in China for less than 90 days or those from tax-treaty countries residing in 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、在中國境內有住所,或者無住所而在境內居住滿一年的個人,從中國境內和境外取得的所得,應依法繳納個人所得稅。

  在中國境內無住所但在境內居住滿一年而不超過五年的個人,其在中國境內工作期間取得的由中國境內企業或個人雇主支付和由中國境外企業或個人雇主支付的工資薪金,均應申報繳納個人所得稅;其來源于中國境外的所得,經主管稅務機關批準,可以只就由中國境內公司、企業以及其他經濟組織或者個人支付的部分繳納個人所得稅。居住超過五年的個人,應當跟在中國境內有住所的個人一樣,來源于境內外的所得都應繳納個人所得稅。

  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 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.

咨詢個人所得稅申報詳情,請撥打銘喜企業服務熱線:400-081-7776

 


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