外籍个人所得税详述.pdf

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)？ What kind of foreign individuals shallpay Individual Income Tax (IIT) in China? (Definition ofForeign 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 enterprisesor organisationswithin theterritory ofChina 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,advisorypositions,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 ofproperty,transfer ofproperty,contingent income and income from other sourcesinsideChina 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 salariespaidby enterprises or individuals outside the PRC beregarded asincomederivedinsideChina?(Determination ofindividualincome 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 thewages and salaries derivedby the foreign individuals,theplacewherehe/sheworksis 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 w