居民外籍个人2019年度个税汇算12个常见问答（中英文对照版）

 FAQs About 2019 Annual Individual Income Tax Settlement for Resident Foreign Individuals

为帮助居民外籍个人完成2019年度个人所得税综合所得汇算清缴，我们根据《中华人民共和国个人所得税法》及相关规定，整理了以下12个常见问题，供居民外籍个人参考。

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.

问题1：什么是个人所得税综合所得年度汇算清缴？

答：根据相关规定，居民个人取得的工资薪金所得、劳务报酬所得、稿酬所得和特许权使用费所得，称之为综合所得。居民个人取得上述每项所得时，按照规定分别预扣预缴个人所得税。纳税年度终了后，居民个人应将综合所得汇总计算缴纳年度应纳个人所得税。即取得的上述每项所得汇总后，减除60000元的费用、专项扣除、专项附加扣除以及税法规定的其他扣除后，为应纳税所得额。应纳税所得额乘以适用的累进税率计算出年度应纳税额。年度应纳税款减去已预缴税款后的余额为应补（退）税额。为了补缴税款或申请退税，纳税人应进行年度个人所得税自行申报。

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.

问题2：谁是居民外籍个人？

答：为了个人所得税之目的，外籍个人是不具有中华人民共和国国籍的自然人。外籍个人划分为非居民外籍个人和居民外籍个人两种类型。

居民外籍个人分为在中国境内有住所的外籍个人和在中国境内无住所但在一个纳税年度内在中国境内居住累计满183天的外籍个人。

非居民外籍个人分为在中国境内无住所又不居住，以及在中国境内无住所且在一个纳税年度内境内居住时间累计不满183天的外籍个人。

通常，居民外籍个人就其境内外所得征收个人所得税。非居民外籍个人就其来源于中国境内所得征收个人所得税。

如果外籍个人根据我国的个人所得税法判定为居民个人，同时根据相关税收协定规定，其被判定为我国非居民个人同时为对方税收居民个人的，该外籍个人可按照税收协定及相关程序享受税收协定待遇。

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.

问题3：无境外所得的居民外籍个人如何计算2019年度综合所得个税应纳税款？

答：2019年度综合所得个税应纳税款计算公式如下：

第一步：应纳税所得额=综合所得收入合计－符合条件的扣除项目

第二步：应纳税额=应纳税所得额×适用的累进税率 

或应纳税额=应纳税所得额×适用税率—速算扣除数

第三步：应补（退）税额=应纳税额—已预缴税款

根据相关规定，符合条件的扣除项目包括以下内容：

⑴劳务报酬所得、稿酬所得和特许权使用费所得20%的费用；

⑵免税收入；

⑶基本减除费用60000元；

⑷专项扣除，如纳税人负担的基本养老保险、基本医疗保险、失业保险和住房公积金；

⑸专项附加扣除，如子女教育费、继续教育费、大病医疗支出、住房贷款利息、住房租金和赡养老人支出；

⑹符合条件的其他扣除，如年金、税收优惠型商业健康保险、税收递延型商业养老保险以及允许扣除的税费支出；

⑺符合条件的公益性捐赠支出。

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.

问题4：居民外籍个人是否需要进行2019年个税汇算？

答：如果居民外籍个人满足以下任一条件，其应进行2019年度个税汇算：

⑴2019年度综合所得收入超过12万元且年度应补税款超过400元；

⑵2019年度已预扣预缴税款超过年度应纳税款且纳税人想申请退税的。

通常，非居民外籍个人无年度个税汇算义务。

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. 

问题5：居民外籍个人可豁免2019年个税汇算义务吗？

答：如果居民外籍个人已按规定扣缴了个人所得税，其在满足以下条件之一的情况下，可以豁免2019年个人所得税汇算义务：

⑴2019年综合所得收入不超过12万元；

⑵年度应补缴税款不超过400元；

⑶年度应纳税款等于已预扣预缴税款；

⑷纳税人不想申请退税的。

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.

问题6：居民外籍个人何时进行2019年度个税汇算？

答：个税汇算是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.

问题7：居民外籍个人取得的中国境外所得是否需要纳税？

答：如果居民外籍个人在中国境内有住所，其来源于境外的综合所得和经营所得，应分别与境内综合所得和经营所得合并计算缴纳2019年个人所得税，居民外籍个人来源于中国境外其他分类所得，不与境内所得合并，应当分别单独计算应纳税额。

如果居民外籍个人在中国境内无住所，其由境外组织和个人支付的境外所得无需与境内所得合并计算缴纳2019年个人所得税。

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.

问题8：外籍个人取得的津补贴要纳税吗？

答：通常，外籍个人的境内雇主提供的津补贴要以工资薪金形式计算缴纳个人所得税。然而，符合条件的津补贴可暂不征收个人所得税。根据税收规定，外籍个人取得的符合条件的津补贴包括以下内容：

⑴以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费和洗衣费；

⑵合理的境内外差旅补贴；

⑶合理的探亲费、语言训练费和子女教育费，经主管税务机关审核认为合理的部分。

值得注意的是，在2022年1月1日前，如果住房补贴、语言训练费和子女教育费等八项津补贴已作免税收入处理的，其不得同时享受专项附加扣除。

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.

问题9：居民外籍个人退税，可提供国外银行账户吗？

答：纳税人退税，应提供境内银行账户。

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.

问题10：居民外籍个人2019年度个税汇算，有哪几种方式？

答：纳税人年度汇算，可选择以下任一种方式：

⑴自己申报；

⑵请任职受雇单位集中申报；

⑶委托专业中介机构或其他单位或个人代为申报。

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.

问题11：居民外籍个人个税汇算地如何确定？

答：如果居民外籍个人受雇于中国境内且其自己申报或委托专业中介机构或其他组织、个人代为申报的，其应向任职受雇单位的主管税务机关申报；如果居民外籍个人的境内雇主有两个及以上的，其可以选择向任一雇主的主管税务机关申报。如果居民外籍个人在中国境内无任职受雇单位，其可向户籍所在地或经常居住地主管税务机关进行申报。

如果受雇于中国境内的居民外籍个人选择境内雇主代为办理汇算的，雇主应向其主管税务机关进行申报。

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.

问题12：居民外籍个人申报有哪些渠道？

答：纳税人可采取以下申报渠道：

⑴通过个人所得税APP和电子税务进行电子申报；

⑵向主管税务机关邮寄申报；

⑶直接到办税大厅申报。

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.