外籍个人所得税详述VIP免费

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-treatycountriesresidinginChinaforlessthan183daysshallpayindividualincometaxonincomepaidbytheiremployerswithinChinaoronincomenotpaidbutincurredbyforeignestablishm...