昆山市稅務局中英文對照解答外籍個人個稅年度匯算的12個問題

為幫助居民外籍個人完成2019年度個人所得稅綜合所得匯算清繳，我們根據(jù)《中華人民共和國個人所得稅法》及相關規(guī)定，整理了以下12個常見問題，供居民外籍個人參考。

In order to help resident foreign individuals complete 2019 annual individual income tax (hereinafter referred to as “IIT”) settlement for comprehensive income, we have prepared the following twelve frequently asked questions (FAQs) according to the Individual Income Tax Law of the People’s Republic of China and relevant regulations for reference of resident foreign individuals.

問題1：什么是個人所得稅綜合所得年度匯算清繳？

答：根據(jù)相關規(guī)定，居民個人取得的工資薪金所得、勞務報酬所得、稿酬所得和特許權使用費所得，稱之為綜合所得。居民個人取得上述每項所得時，按照規(guī)定分別預扣預繳個人所得稅。納稅年度終了后，居民個人應將綜合所得匯總計算繳納年度應納個人所得稅。即取得的上述每項所得匯總后，減除60000元的費用、專項扣除、專項附加扣除以及稅法規(guī)定的其他扣除后，為應納稅所得額。應納稅所得額乘以適用的累進稅率計算出年度應納稅額。年度應納稅款減去已預繳稅款后的余額為應補（退）稅額。為了補繳稅款或申請退稅，納稅人應進行年度個人所得稅自行申報。

Q1：What is the annual IIT settlement for comprehensive income?

A：According to relevant regulations, comprehensive income received by resident individuals includes income from wages and salaries, remunerations for independent personal services, author’s remunerations and royalties.When resident individuals receive any type of income mentioned above, the IIT shall be withheld respectively. After the end of the tax year, the resident individuals shall calculate the annual taxable IIT on a consolidated basis. The amount of taxable income shall be the total amount of income received in each year minus expenses of 60,000 Chinese Yuan, itemized deductions, additional itemized deductions, and other deductions permitted by law. The amount of taxable income multiplied by applicable progressive tax rates is the amount of tax payable. The balance of tax payable minus tax withheld is tax owed or refundable. The resident individuals should file annual IIT returns to pay tax owed or claim refunds.

問題2：誰是居民外籍個人？

答：為了個人所得稅之目的，外籍個人是不具有中華人民共和國國籍的自然人。外籍個人劃分為非居民外籍個人和居民外籍個人兩種類型。

居民外籍個人分為在中國境內(nèi)有住所的外籍個人和在中國境內(nèi)無住所但在一個納稅年度內(nèi)在中國境內(nèi)居住累計滿183天的外籍個人。

非居民外籍個人分為在中國境內(nèi)無住所又不居住，以及在中國境內(nèi)無住所且在一個納稅年度內(nèi)境內(nèi)居住時間累計不滿183天的外籍個人。

通常，居民外籍個人就其境內(nèi)外所得征收個人所得稅。非居民外籍個人就其來源于中國境內(nèi)所得征收個人所得稅。

如果外籍個人根據(jù)我國的個人所得稅法判定為居民個人，同時根據(jù)相關稅收協(xié)定規(guī)定，其被判定為我國非居民個人同時為對方稅收居民個人的，該外籍個人可按照稅收協(xié)定及相關程序享受稅收協(xié)定待遇。

Q2：who are resident foreign individuals?

A：For the purpose of IIT, foreign individuals are natural persons who have not the nationality of the People’s Republic of China. Foreign individuals are classified as nonresident ones and resident ones.Resident foreign individuals are defined as either foreign individuals domiciled in China or non-domiciled foreign individuals who have stayed in the aggregate for 183 days or more of a tax year in China .Nonresident foreign individuals are defined as either non-domiciled foreign individuals who do not reside in China or non-domiciled foreign individuals who have stayed in the aggregate for less than 183 days of a tax year in China.In general, resident foreign individuals shall pay IIT on their worldwide income. Nonresident foreign individuals shall generally pay IIT on their income from sources within China.If foreign individuals are determined as resident individuals according to the Individual Income Tax Law of the People’s Republic of China，they are determined as Chinese nonresident individuals and resident individuals of the other Contracting State according to relevant treaty, they are eligible for tax treaty benefits according to the relevant treaty and procedure.

問題3：無境外所得的居民外籍個人如何計算2019年度綜合所得個稅應納稅款？

答：2019年度綜合所得個稅應納稅款計算公式如下：

第一步：應納稅所得額=綜合所得收入合計－符合條件的扣除項目

第二步：應納稅額=應納稅所得額×適用的累進稅率

或應納稅額=應納稅所得額×適用稅率—速算扣除數(shù)

第三步：應補（退）稅額=應納稅額—已預繳稅款

根據(jù)相關規(guī)定，符合條件的扣除項目包括以下內(nèi)容：

⑴勞務報酬所得、稿酬所得和特許權使用費所得20%的費用；

⑵免稅收入；

⑶基本減除費用60000元；

⑷專項扣除，如納稅人負擔的基本養(yǎng)老保險、基本醫(yī)療保險、失業(yè)保險和住房公積金；

⑸專項附加扣除，如子女教育費、繼續(xù)教育費、大病醫(yī)療支出、住房貸款利息、住房租金和贍養(yǎng)老人支出；

⑹符合條件的其他扣除，如年金、稅收優(yōu)惠型商業(yè)健康保險、稅收遞延型商業(yè)養(yǎng)老保險以及允許扣除的稅費支出；

⑺符合條件的公益性捐贈支出。

Q3：How do resident foreign individuals without income derived from outside China calculate tax payable for 2019 comprehensive income?

A：The steps and calculation formulas of tax payable for 2019 comprehensive income are as follows：

Step 1: amount of taxable income = total amount of annual comprehensive income－qualified deductions;

Step 2: amount of tax payable = amount of taxable income × applicable progressive tax rates; or amount of tax payable = amount of taxable income × applicable tax rate－deduction coefficient for quick calculation

Step 3: amount of tax owed or tax refundable = amount of tax payable － tax withheld.

According to relevant regulations, qualified deductions are as follows:

(1)An expense in amount of 20% of income from remunerations for independent personal services, author’s remunerations and royalties；

(2) Tax-exempt income；

(3) Basic deduction of 60,000 Chinese Yuan；

(4)Itemized deductions, such as basic pension insurance, basic medical insurance, unemployment insurance and housing provident fund paid by resident individuals；

(5)Additional itemized deductions, such as expenditures for children’s education , continuing education, medical treatment of serious diseases, home loan interest, home rents and support for elderly parents；

(6)Other qualified deductions, such as annuities, tax-preferential commercial health insurance, tax-deferred pension insurance, specific taxes and fees permitted for deduction；and

(7) Qualified charitable contributions.

問題4：居民外籍個人是否需要進行2019年個稅匯算？

答：如果居民外籍個人滿足以下任一條件，其應進行2019年度個稅匯算：

⑴2019年度綜合所得收入超過12萬元且年度應補稅款超過400元；

⑵2019年度已預扣預繳稅款超過年度應納稅款且納稅人想申請退稅的。

通常，非居民外籍個人無年度個稅匯算義務。

Q4：Shall resident foreign individuals file tax returns for 2019?

A：Resident foreign individuals shall file their IIT returns for 2019 if they meet either requirement as follows:

(1) That their comprehensive income for 2019 is over 120,000 Chinese Yuan and annual tax owed is over 400 Chinese Yuan; or

(2) That their tax withheld is more than the amount of tax payable for 2019 and they want to claim the refund.

In general, nonresident foreign individuals have no obligation to file annual IIT returns.

問題5：居民外籍個人可豁免2019年個稅匯算義務嗎？

答：如果居民外籍個人已按規(guī)定扣繳了個人所得稅，其在滿足以下條件之一的情況下，可以豁免2019年個人所得稅匯算義務：

⑴2019年綜合所得收入不超過12萬元；

⑵年度應補繳稅款不超過400元；

⑶年度應納稅款等于已預扣預繳稅款；

⑷納稅人不想申請退稅的。

Q5：May resident foreign individuals be exempted from filing tax returns for 2019?

A：Resident foreign individuals may not file the IIT returns for 2019, if their IIT for comprehensive income has been withheld in 2019 and one of requirements as below is met:

(1) That their comprehensive income in 2019 is not more than 120, 000 Chinese Yuan;

(2) That tax owed is not more than 400 Chinese Yuan;

(3) That their tax withheld is equal to tax payable in 2019; or

(4) That they waive right to claim the refund.

問題6：居民外籍個人何時進行2019年度個稅匯算？

答：個稅匯算是2020年3月1日至2020年6月30日。

Q6：When should resident foreign individuals file tax returns for 2019?

A：Resident foreign individuals should file tax returns for 2019 during the period from March 1, 2020 to June 30, 2020.

問題7：居民外籍個人取得的中國境外所得是否需要納稅？

答：如果居民外籍個人在中國境內(nèi)有住所，其來源于境外的綜合所得和經(jīng)營所得，應分別與境內(nèi)綜合所得和經(jīng)營所得合并計算繳納2019年個人所得稅，居民外籍個人來源于中國境外其他分類所得，不與境內(nèi)所得合并，應當分別單獨計算應納稅額。

如果居民外籍個人在中國境內(nèi)無住所，其由境外組織和個人支付的境外所得無需與境內(nèi)所得合并計算繳納2019年個人所得稅。

Q7：Is the income derived from outside China received by resident foreign individuals taxable?

A：If resident foreign individuals are domiciled in China, the amount of tax payable on the comprehensive income and business income inside and outside China shall be calculated on a consolidated basis respectively, additionally, the amount of tax payable on other income derived from inside and outside China shall be calculated separately.

If resident foreign individuals are not domiciled in China, the income derived from outside China and paid by organizations or individuals outside China may not be combined with the income from inside China to calculate the tax payable for 2019.

問題8：外籍個人取得的津補貼要納稅嗎？

答：通常，外籍個人的境內(nèi)雇主提供的津補貼要以工資薪金形式計算繳納個人所得稅。然而，符合條件的津補貼可暫不征收個人所得稅。根據(jù)稅收規(guī)定，外籍個人取得的符合條件的津補貼包括以下內(nèi)容：

⑴以非現(xiàn)金形式或實報實銷形式取得的住房補貼、伙食補貼、搬遷費和洗衣費；

⑵合理的境內(nèi)外差旅補貼；

⑶合理的探親費、語言訓練費和子女教育費，經(jīng)主管稅務機關審核認為合理的部分。

值得注意的是，在2022年1月1日前，如果住房補貼、語言訓練費和子女教育費等八項津補貼已作免稅收入處理的，其不得同時享受專項附加扣除。

Q8：Are allowances received by foreign individuals from their employers in China taxable?

A：In general, allowances received by foreign individuals from their employers in China are taxable in the form of wages and salaries. However qualified allowances may be deducted from taxable income. According to relevant regulations, qualified allowances received by foreign individuals include items as follows:

⑴Housing allowance, meals allowance, moving expenses and laundry expenses in the form of non-cash or reimbursement on actual expenses；

⑵Reasonable traveling allowance for business trip expenses inside or outside China；and

⑶Reasonable allowances for home visits, language training expenses and children’s education expenses which are permitted and regarded appropriate by competent tax authority.

It should be noted that the eight allowances including housing allowance, language training expenses and children’s education expenses cannot be deducted in the form of additional itemized deductions if they have been exempted from taxable income during the tax year before January 1, 2022.

問題9：居民外籍個人退稅，可提供國外銀行賬戶嗎？

答：納稅人退稅，應提供境內(nèi)銀行賬戶。

Q9：Can resident foreign individuals provide foreign bank accounts for tax refund?

A：Resident foreign individuals must provide bank accounts opened in China for tax refund.

問題10：居民外籍個人2019年度個稅匯算，有哪幾種方式？

答：納稅人年度匯算，可選擇以下任一種方式：

⑴自己申報；

⑵請任職受雇單位集中申報；

⑶委托專業(yè)中介機構或其他單位或個人代為申報。

Q10：What options are available for resident foreign individuals to file IIT returns for 2019?

A：Resident foreign individuals may choose one of the following options to file their annual returns for 2019:

⑴Self-declaration;

⑵To authorize the employer in China to file the returns ;

⑶To authorize a professional agent or an organization or a person to file the returns.

問題11：居民外籍個人個稅匯算地如何確定？

答：如果居民外籍個人受雇于中國境內(nèi)且其自己申報或委托專業(yè)中介機構或其他組織、個人代為申報的，其應向任職受雇單位的主管稅務機關申報；如果居民外籍個人的境內(nèi)雇主有兩個及以上的，其可以選擇向任一雇主的主管稅務機關申報。如果居民外籍個人在中國境內(nèi)無任職受雇單位，其可向戶籍所在地或經(jīng)常居住地主管稅務機關進行申報。

如果受雇于中國境內(nèi)的居民外籍個人選擇境內(nèi)雇主代為辦理匯算的，雇主應向其主管稅務機關進行申報。

Q11：Where shall resident foreign individuals file their annual IIT returns?

A：If resident foreign individuals are employed inside China and file the returns by themselves, by authorizing a professional agent or an organization or a person to file the returns, the returns must be filed to the competent tax authority of the employer. If there are two or more employers in China, the returns must be filed to one of the competent tax authorities of the employers. If resident foreign individuals are not employed in China, the returns must be filed to the competent tax authority in the place of household registration or the habitual residence of the resident foreign individuals.If resident foreign individuals employed in China choose to authorize their employers to file the returns, the employers ought to file the returns to the competent tax authority of their own.

問題12：居民外籍個人申報有哪些渠道？

答：納稅人可采取以下申報渠道：

⑴通過個人所得稅APP和電子稅務進行電子申報；

⑵向主管稅務機關郵寄申報；

⑶直接到辦稅大廳申報。

Q12：How do resident foreign individuals file their returns?

A：Resident foreign individuals can file their annual returns in one of the following ways:

⑴To file electronically via the official mobile APP of IIT or via the website（https://etax.chinatax.gov.cn）；

⑵To mail the paper returns to the competent tax authority；

⑶To submit the paper returns to the office of the competent tax authority.