外籍人员个税优惠

The distinction between non resident individuals and non resident individuals in the calculation of income tax mainly involves three "days": living days, domestic stay time and working days. Below, we have sorted out several questions with high consultation degree to help you understand.

非居民个人和无住所个人所得税计算方式上的区分，主要涉及三个“天数”：居住天数、境内停留时间和工作天数。以下我们整理了几个咨询度比较高的问题，帮助大家理解。

1. Our company has newly recruited a foreign employee. How should the company withhold and remit taxes when paying wages and salaries to him? If the employee meets the personal conditions of residents in the future, does the calculation method change?

1.我公司新招录了一名外籍员工，公司向其支付工资、薪金时应如何代扣代缴税款？该员工如果日后满足了居民个人条件，计算方式是否改变？

A: according to the individual income tax law of the people's Republic of China, an individual who has or has no domicile in China and has resided in China for a total of 183 days in a tax year is a resident individual. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents within and outside China. An individual who has neither domicile nor residence in China, or who has no domicile but has resided in China for less than 183 days in a tax year, is a non resident individual. Non resident individuals shall pay individual income tax in accordance with the provisions of this Law on their income obtained within the territory of China. According to the regulations on the implementation of the People's Republic of China personal income tax law (No. 707th), the term "residence" in China is called "habitual residence" in China by registered residence, family and economic interests. According to the announcement of the Ministry of Finance and the State Administration of Taxation on individual income tax policies for non resident individuals and non resident individuals (Announcement No. 35 of the Ministry of Finance and the State Administration of Taxation in 2019) and the announcement of the State Administration of Taxation on Issuing the measures for the administration of individual income tax withholding declaration (for Trial Implementation) (Announcement No. 61 of the State Administration of Taxation in 2018) When an individual without domicile makes his first declaration in a tax year, he shall estimate the number of days of residence in China in a tax year and the number of days of stay in China within the period specified in the tax agreement according to the contract, and calculate and pay tax according to the expected situation.

答：根据《中华人民共和国个人所得税法》规定，在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人，为居民个人。居民个人从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人，为非居民个人。非居民个人从中国境内取得的所得，依照本法规定缴纳个人所得税。根据《中华人民共和国个人所得税法实施条例》（国令第707号）规定，个人所得税法所称在中国境内有住所，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住。根据《财政部 税务总局关于非居民个人和无住所居民个人有关个人所得税政策的公告》(财政部 税务总局公告2019年第35号)和《国家税务总局关于发布<个人所得税扣缴申报管理办法(试行)>的公告》(国家税务总局公告2018年第61号)的规定：无住所个人在一个纳税年度内首次申报时，应当根据合同约定等情况预计一个纳税年度内境内居住天数以及在税收协定规定的期间内境内停留天数，按照预计情况计算缴纳税款。

If it is expected to be a non resident taxpayer, the withholding agent shall withhold and remit tax on a monthly basis when paying the income from wages and salaries. The taxable income shall be the balance of the monthly income minus the expenses of 5000 yuan. The taxable amount shall be calculated in accordance with table 3 of the individual income tax rate. If an individual without domicile is determined as a non resident individual in advance and meets the personal conditions of residents due to the extension of residence days, the tax withholding method shall remain unchanged within a tax year. After the end of the year, the final settlement and payment shall be handled in accordance with the relevant provisions of individual residents. However, if the individual leaves the country in the current year and is no longer expected to enter the country within the current year, he may choose to handle the final settlement and payment before leaving the country.

预计为非居民纳税人的，扣缴义务人支付工资、薪金所得时，应当按月代扣代缴税款，以每月收入额减除费用五千元后的余额为应纳税所得额，适用个人所得税税率表三计算应纳税额。无住所个人预先判定为非居民个人，因延长居住天数达到居民个人条件的，一个纳税年度内税款扣缴方法保持不变，年度终了后按照居民个人有关规定办理汇算清缴，但该个人在当年离境且预计年度内不再入境的，可以选择在离境之前办理汇算清缴。

2.Our company has hired a foreign engineer who has no residence in China. Due to work needs, how to calculate his personal residence time in China?

2.我公司聘请了一名在境内无住所的外籍工程师，因工作需要往返境内外，请问他在境内的个人居住时间如何计算？

A: According to the Announcement of the Ministry of Finance General Administration of Taxation on the Criteria for Determining the Length of Residence of Individuals without Residence in China (Ministry of Finance General Administration of Taxation Announcement No. 34 of 2019):

根据《财政部 税务总局关于在中国境内无住所的个人居住时间判定标准的公告》（财政部 税务总局公告2019年第34号）规定：

1.If an individual without domicile has resided in China for 183 days in a tax year, and has resided in China for 183 days in the previous six years, and has not left China for more than 30 days in a single year, the individual income tax shall be paid for income from sources inside or outside China in the tax year; If the cumulative number of days of residence in China in any of the previous six years is less than 183 days or the single departure is more than 30 days, the income derived from outside China and paid by overseas units or individuals in the tax year shall be exempted from individual income tax.

无住所个人一个纳税年度在中国境内累计居住满183天的，如果此前六年在中国境内每年累计居住天数都满183天而且没有任何一年单次离境超过30天，该纳税年度来源于中国境内、境外所得应当缴纳个人所得税；如果此前六年的任一年在中国境内累计居住天数不满183天或者单次离境超过30天，该纳税年度来源于中国境外且由境外单位或者个人支付的所得，免予缴纳个人所得税。

The previous six years mentioned in the preceding paragraph refer to six consecutive years from the year before the tax year to the first six years, and the starting year of the previous six years shall be calculated from 2019 (inclusive).　

前款所称此前六年，是指该纳税年度的前一年至前六年的连续六个年度，此前六年的起始年度自2019年（含）以后年度开始计算。

2、 The cumulative number of days of residence in China for an individual without domicile in a tax year shall be calculated according to the cumulative number of days of residence in China. Those who stay in China for more than 24 hours on the same day shall be included in the days of residence in China. Those who stay in China for less than 24 hours on the same day shall not be included in the days of residence in China.二、无住所个人一个纳税年度内在中国境内累计居住天数，按照个人在中国境内累计停留的天数计算。在中国境内停留的当天满24小时的，计入中国境内居住天数，在中国境内停留的当天不足24小时的，不计入中国境内居住天数。