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外籍个人所得税IndividualIncomeTaxforForeignIndividuals-----------------------------------------------------------------------------------一、哪些外籍个人应缴纳个人所得税(纳税人的确定)？WhatkindofforeignindividualsshallpayIndividualIncomeTax(IIT)inChina?(DefinitionofForeignIndividuals)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）；ForeignersandresidentsoftheregionsofHongKong,MacauandTaiwan(hereinafterreferredtoas“ForeignIndividuals”)whoderiveincomefromworkoremploymentwithenterprisesororganisationswithintheterritoryofChina2、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）；Foreignindividualswhoderiveincomefrompersonalservicesprovided(includingdesignwork,shows,performances,advisorypositions,brokerageservices,agencyservices,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。Foreignindividualswhoderiveincomefromauthor’sremuneration,royalties,interest,dividends,bonuses,theleaseofproperty,transferofproperty,contingentincomeandincomefromothersourcesinsideChina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）？WouldthewagesandsalariespaidbyenterprisesorindividualsoutsidethePRCberegardedasincomederivedinsideChina?(Determinationofindividualincomesources)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。Forthewagesandsalariesderivedbytheforeignindividuals,theplacewherehe/sheworksisconsideredthesourceofincome.Thelocationofpaymentisnotrelevantindeterminingtheincomesource.Inotherwords,wagesandsalariesderivedbytheforeignindividualforworkwhileinsideChinawillbeconsideredasChina-basedincome,regardlessofwhethertheyarepaidbyenterprisesorindividualsinsideoroutsideChina.WagesandsalariesderivedbytheforeignindividualforworkwhileoutsideChinawillbeconsideredasincomebasedoutsideChina,regardlessofwhethertheyarepaidbyenterprisesorindividualsinsideoroutsideChina.三、工资薪金纳税义务如何确定？Howdoesonedeterminetaxliabilitiesforforeignindividuals?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-residentindividualswhodonotliveinChinabutreceiveincomefromChina,andthosenon-residentswholiveinChinaforlessthanoneyear,mustpayindividualincometaxonincomederivedfromsourceswithinChina.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-residenttaxpayersworkinginChinaforlessthan90daysorthosefromtax-treatycountriesresidinginChinaforlessthan183daysshallpayindividualincometaxonincomepaidbytheiremployerswithinChinaoronincomenotpaidbutincurredbyforeignestablishmentslocatedwithinChina.Anon-residenttaxpayerresidinginChinaformorethan90days(183daysforthosefromtax-treatycountries)butlessthanoneyearshallpayhisindividualincometaxonalltheincomepaidbyhisemployersbothinsideandoutsideofChinaduringhisserviceinChina.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。ResidenttaxpayersareindividualswhohavedomicileinChina,orthosewithoutdomicilebutwhohaveresidedinChinaforoneyearormore.TheyshallpaytheirindividualincometaxontheirincomederivedfromsourcesbothinsideandoutsideofChina.Inpractice,theirtaxliabilitiesmaybedifferentdependingonthelocationswheretheirincomeispaid.Forexample,aresidenttaxpayerresidinginChinaforoneyearormorebutlessthanfiveyearsshallpayhisindividualincometaxonbothincomederivedfromsourceswithinChinaandincomederivedfromsourcesoutsideofChinabutpaidbycorporations,enterprisesandothereconomicorganizationsorindividualswithinChina.HeisexemptedfromindividualincometaxonincomederivedfromsourcesoutsideofChinaandpaidbycorporationsoutsideofChinawhensograntedbytaxauthorities.AresidenttaxpayerresidinginChinaformorethanfiveyears,likeotherdomesticresidenttaxpayers,shallpayhisindividualincometaxonincomederivedfromsourcesbothinsideandoutsideofChina.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？Howdoesonedeterminetheincomesourceforincomesotherthanwagesandsalariesderivedbyforeignindividuals?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：ThefollowingtypesofincomeshallbeconsideredasPRC-basedincomeregardlessofwhetherthepaymentismadeinsideoroutsideofChina.1、将财产出租给承租人在中国境内使用而取得的所得;IncomefromtheleaseofpropertytoalesseeforuseinsideChina2、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;Incomefromtheassignmentofpropertysuchasbuildings,landuserights,etc.insideChinaortheassignmentofanyotherpropertyinsidethePeople'sRepublicofChina.3、许可各种特许权在中国境内使用而取得的所得;IncomefromanykindoflicensingrightsforuseinsideChina4、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。Incomefrominterest,dividendsandextradividendsderivedfromcompanies,enterprisesandothereconomicorganizationsorindividualsinsideChina.五、工资薪金所得如何计算个人所得税？Howdoesonecalculatetheamountoftaxableincomeforforeignindividuals?A、常规计算方法Generalcalculatingmethod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。Incomefromwagesandsalariesshal