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1、外籍个人所得税税Individdual IIncomee Tax for FForeiggn Inddividuuals- 一、哪些外外籍个人应缴缴纳个人所得得税(纳税人人的确定)？What kind of fooreignn indiividuaals shhall ppay Inndividdual IIncomee Tax (IIT) in CChina? (Deffinitiion off Foreeign IIndiviidualss)1、由于在在中国境内企企业或中国境境内机构担任任职务或者由由于受雇或履履行合同而在在中国境内从从事工作，取取得工资薪金金的外籍、港港澳台人员（以以下简
2、称外籍籍人员）；Foreiignerss and residdents of thhe reggions of Hoong Koong, MMacau and TTaiwann (herreinaffter rreferrred too as “Foreiign Inndividduals”) whoo deriive inncome from work or emmploymment wwith eenterpprisess or oorganiisatioons wiithin the tterrittory oof Chiina2、在中国国境内提供独独立劳务（如如设计、表演演、经纪等）而
3、而取得所得的的外籍人员（劳劳务报酬所得得）；Foreiign inndividduals who dderivee incoome frrom peersonaal serrvicess provvided (inclludingg desiign woork, sshows, perfformannces, advissory ppositiions, brokeerage serviices, agenccy serrvicess, etcc.)3、从中国国境内取得稿稿酬所得，特特许权使用费费所得，利息息、股息、红红利所得，财财产租赁所得得，财产转让让所得，偶然然所得和其他他所得的外籍籍人
4、员。Foreiign inndividduals who dderivee incoome frrom auuthors remmuneraation, royaaltiess, intterestt, divvidendds, boonusess, thee leasse of propeerty, transsfer oof proopertyy, conntingeent inncome and iincomee fromm otheer souurces insidde Chiina二、由境外外企业或个人人雇主支付的的所得是否视视为来源于境境内的所得（即即工资薪金的的收入来源地地如何界
5、定）？Wouldd the wagess and salarries ppaid bby entterpriises oor inddividuuals ooutsidde thee PRC be reegardeed as incomme derrived insidde Chiina? (DDetermminatiion off indiividuaal inccome ssourcees)属于来源于于中国境内的的工资薪金所所得应以是否否在中国境内内工作为准，而而不是以支付付地点为准。即即个人实际在在中国境内工工作期间取得得的工资薪金金，不论是由由中国境内还还是境外企业业或个人雇主主支付的
6、，均均属来源于中中国境内的所所得；个人实实际在中国境境外工作期间间取得的工资资薪金，不论论是由中国境境内还是境外外企业或个人人雇主支付的的，均属来源源于中国境外外的所得。For tthe waages aand saalariees derrived by thhe forreign indivvidualls, thhe plaace whhere hhe/shee workks is consiideredd the sourcce of incomme. Thhe loccationn of ppaymennt is not rrelevaant inn deteerminiing th
7、he inccome ssourcee. In otther wwords, wagees andd salaaries derivved byy the foreiign inndividdual ffor woork whhile iinsidee China willl be consiideredd as CChina-basedd incoome, rregarddless of whhetherr theyy are paid by ennterprrises or inndividduals insidde or outsiide Chhina. Wagess and salar
8、ries dderiveed by the fforeiggn inddividuual foor worrk whiile ouutsidee Chinna willl be consiideredd as iincomee baseed outtside Chinaa, reggardleess off whetther tthey aare paaid byy enteerprisses orr indiividuaals innside or ouutsidee Chinna. 三、工资薪薪金纳税义务务如何确定？How ddoes oone deetermiine taax liaab
9、ilitties ffor fooreignn indiividuaals?1、中国境境内无住所又又不居住或者者无住所而在在境内居住不不满一年的个个人，从中国国境内取得的的所得，应依依法缴纳个人人所得税。Non-rresideent inndividduals who ddo nott livee in CChina but rreceivve inccome ffrom CChina, and thosee non-residdents who llive iin Chiina foor lesss thaan onee yearr, musst payy indiividuaal incc
10、ome ttax onn incoome deerivedd fromm sourrces wwithinn Chinna. 在中国境内内无住所而在在一个纳税年年度内在中国国境内连续或或累计工作不不超过90日日或在税收协协定规定的期期间中在中国国境内连续或或累计居住不不超过1833日的个人，应应仅就其实际际在中国境内内工作期间由由中国境内企企业或个人雇雇主支付或者者由中国境内内机构负担的的工资薪金所所得申报纳税税。若连续或或累计工作超超过90日（在在税收协定规规定的期间中中连续或累计计居住超过1183日）但但不满一年的的，其实际在在中国境内工工作期间由中中国境内企业业或个人雇主主支付和由中中国
11、境外企业业或个人雇主主支付的工资资薪金所得，均均应申报缴纳纳个人所得税税。Non-rresideent taaxpayeers woorkingg in CChina for lless tthan 990 dayys or thosee fromm tax-treatty couuntriees ressidingg in CChina for lless tthan 1183 daays shhall ppay inndividdual iincomee tax on inncome paid by thheir eemployyers wwithinn Chinna or on innc
12、ome not ppaid bbut inncurreed by foreiign esstabliishmennts loocatedd withhin Chhina. A nonn-resiident taxpaayer rresidiing inn Chinna forr moree thann 90 ddays (183 ddays ffor thhose ffrom ttax-trreaty counttries) but less than one yyear sshall pay hhis inndividdual iincomee tax on alll thee incoom
13、e paaid byy his emplooyers both insidde andd outsside oof Chiina duuring his sservicce in Chinaa.2、在中国国境内有住所所，或者无住住所而在境内内居住满一年年的个人，从从中国境内和和境外取得的的所得，应依依法缴纳个人人所得税。在中国境内内无住所但在在境内居住满满一年而不超超过五年的个个人，其在中中国境内工作作期间取得的的由中国境内内企业或个人人雇主支付和和由中国境外外企业或个人人雇主支付的的工资薪金，均均应申报缴纳纳个人所得税税；其来源于于中国境外的的所得，经主主管税务机关关批准，可以以只就由中国国
14、境内公司、企企业以及其他他经济组织或或者个人支付付的部分缴纳纳个人所得税税。居住超过过五年的个人人，应当跟在在中国境内有有住所的个人人一样，来源源于境内外的的所得都应缴缴纳个人所得得税。Residdent ttaxpayyers aare inndividduals who hhave ddomiciile inn Chinna, orr thosse witthout domiccile bbut whho havve ressided in Chhina ffor onne yeaar or more. Theyy shalll payy theiir inddividuual innco
15、me tax oon theeir inncome derivved frrom soourcess bothh insiide annd outtside of Chhina. In prracticce, thheir ttax liiabiliities may bbe diffferennt deppendinng on the llocatiions wwhere theirr incoome iss paidd. Forr exammple, a ressidentt taxppayer residding iin Chiina foor onee yearr or mmore bbut leess thhan fiive yeears sshall pay hhis inndividdual iincomee tax on booth inncome derivved frrom soourcess withhin Chhina aand inncome der
