外籍个人所得税详述.docVIP

外籍个人所得税 Individual Income Tax for Foreign Individuals ----------------------------------------------------------------------------------- 　　 　　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 shall pay Individual Income Tax (IIT) in China? (Definition of Foreign 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 enterprises or organisations within the territory of China 　　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, advisory positions, 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 of property, transfer of property, contingent income and income from other sources inside China 　　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 salaries paid by enterprises or individuals outside the PRC be regarded as income derived inside China? (Determination of individual income 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 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 w