个人如何享受税收协定优惠？

税收协定不仅可以帮助个人有效消除跨境双重征税，还有可能提供比国内法更优惠的税收待遇。今天，小编就跟大家分享一些个人可享受的税收协定优惠，请各位纳税人查收！

Not only can tax treaties effectively eliminate double taxation for individuals, they can provide more preferential tax treatment than domestic law. Today, I would like to share with you some of the tax treaty benefits that individuals can enjoy, please check it out!

一、什么是税收协定

What is a tax treaty?

税收协定是具有税收管辖权的国家或地区之间缔结的条约，目的是避免双重征税和防止偷漏税。税收协定主要涉及我国的企业所得税和个人所得税两个税种。

A tax treaty is an agreement signed by two countries or regions with tax jurisdiction to avoid double taxation and prevent tax evasion. Tax treaties mainly involve corporate income tax and individual income tax.

截至2019年12月31日, 我国已生效103个税收协定和安排。税收协定可以帮助跨境纳税人免税、减税、解决跨境税收争议，是跨境经营的税收护身符。

China has brought 103 tax treaties and agreements into effect by December 31 2019. Tax treaties can help cross border taxpayers enjoy preferential treatment of tax reduction or exemption and settle cross border tax disputes, that’s why they are called “talismans” for taxpayers engaging in cross border operations.

二、个人可以享受哪些税收协定优惠？

What tax treaty benefits can individuals enjoy?

无论是居民个人取得来源于境外的所得，还是非居民个人取得来源于我国境内的所得，只要符合税收协定规定的条件，就可以享受相应的优惠待遇。常见的主要有以下几种：

Whether a resident individual obtains income derived from abroad, or a non-resident individual obtains income derived from China, as long as the conditions stipulated in the tax treaty are met, corresponding preferential treatments can be enjoyed. Here are some common ones:
1.受雇所得免税

Tax exemption on income from employment

个人取得来源于境外的工资薪金所得，符合条件的可享受境外个人所得税免税待遇。

Wages and salaries paid by overseas employers that meet the conditions of the tax treaty are eligible for individual income tax exemption.

如，德国公司委派其员工Hans先生来中国提供设备安装调试服务，为期100天，德国公司未构成我国境内常设机构。Hans先生为德国税收居民，工资由德国公司承担并支付。根据我国税法，Hans先生在中国有纳税义务，但按中德税收协定，则其在中国工作不满183天，取得的报酬在中国免于纳税。

For example, a German company appoints its employee Mr. Hans to provide equipment installation and commissioning services in China for a period of 100 days. The German company has no permanent establishment in China. Mr. Hans is a German tax resident and his salary is borne and paid by the German company. Mr. Hans has a tax liability in China under Chinese domestic tax law, while according to the Sino-German tax treaty, the payment obtained from the German company during his work in China for less than 183 days is exempt from tax in China.

反之，我国税收居民个人外派在德国开展工作，符合条件的也可享受德国个人所得税免税待遇。

On the other hand, Chinese tax residents who are dispatched to work in Germany can also enjoy individual income tax exemption in Germany under the conditions of the tax treaty.
2.教师与研究人员的教学或研究活动报酬免税

Tax exemption for certain teaching and research activities of teachers and researchers

教师或研究人员取得的来源于境外的教学或研究活动的报酬，符合条件的可享受境外个人所得税免税待遇。

The remuneration obtained by teachers or researchers from teaching or research activities abroad can enjoy tax exemption for overseas individual income tax if eligible.

如，中国某大学聘请美国教授Smith先生全职在境内任教，并且支付其工资薪金，合同期自2019年1月1日至2021年12月31日，Smith先生是美国税收居民，并未来过中国，合同结束后将返回美国。按照我国税法，Smith教授取得了来源于中国的工资薪金所得，在中国具有纳税义务，但按中美税收协定，其为教学目的入境的第一天起三年内因教学而取得的报酬，在中国免于纳税。

For example, a university in China hires Mr. Smith, an American professor to teach full-time in China, and pays his salary. The contract period is from January 1, 2019 to December 31, 2021.Mr. Smith is a U.S. tax resident. He has never been in China before and will return to the United States upon the termination of the contract. Professor Smith has obtained wages and salaries derived from China, and he has tax liability in China as per the law. However, the remuneration obtained for teaching within 3 years from his first day in China is exempt from tax in China in accordance with the Sino-U.S. tax treaty.

反之，我国教授受美国大学聘请在美开展教学或研究活动，符合条件的也可享受美国个人所得税免税待遇。

Likewise, Chinese professors hired by American universities to conduct teaching or research activities in the United States can enjoy individual income tax exemption in America as well.
3.财产收益免税

Tax exemption on capital gains

个人取得来源于境外的财产（包括股权、不动产等）转让收益，符合条件的可享受境外个人所得税免税待遇。

Individuals that obtain capital gains by the transfer of property (including equity, real estate, etc.) from overseas are exempt from overseas individual income tax if eligible.

如，日本税收居民田中先生持有内地某公司20%的股权，该公司并不持有中国的不动产。田中先生将公司股权出售，按我国税法，应当对其股权转让收入减除股权原值和合理费用后的所得按20%税率纳税，但按中日税收协定，该笔所得在中国免于纳税。

For example, Mr. Tanaka, a Japanese tax resident, holds a 20% stake in a Chinese company with no immovable property in China. If Mr. Tanaka sells the company's equity, his income from the transfer after deducting the original value of the equity and reasonable expenses shall be taxed at a rate of 20% as required by China’s tax law, but it is exempt from tax in China subject to the China-Japan tax treaty.

反之，我国居民个人转让日本公司股权，符合条件的也可在日本享受个人所得税免税待遇。

On the other hand, if Chinese resident individuals sell Japanese companies’ equity, those who qualify can also enjoy individual income tax exemption in Japan.
4.股息、利息、特许权使用费减税

Tax reduction on dividends, interest and royalties

个人取得来源于境外的股息、利息、特许权使用费所得，符合条件的可享受境外个人所得税减税待遇。

Individuals who obtain dividends, interest, and royalties from overseas can enjoy tax deductions for overseas individual income tax if eligible.

如，英国税收居民Brown先生将一项专利权许可中国某企业在境内使用，一次收到特许权使用费12万人民币（不含增值税），按我国税法应缴纳个人所得税120000*（1-20%）*45%-15160=28040元，实际税负超过20%，但按中英税收协定，该笔特许权使用费在中国征收的税款不应超过特许权使用费总额的10%，将大幅减免在中国的税收。

For example, Mr. Brown, a British tax resident, licenses a patent to a Chinese company for its use and receives royalties of ￥120,000 （VAT not included）. On the basis of China's tax law, individual income tax should be ￥28040(120000*(1-20%)*45%-15160), whose effective tax rate would be more than 20%. However, based on the Sino-British tax treaty, the tax shall not exceed 10% of the gross amount of the royalties.

反之，我国税收居民个人将著作的版权、专利等授权英国企业使用，取得来自英国的特许权使用费，符合协定条件的，在英国仅需缴纳不超过特许权使用费总额的10%的个人所得税。

Similarly, if Chinese tax resident individuals obtain royalties from the United Kingdom for authorizing copyrights, patents and so on, those who meet the conditions of the tax treaty only need to pay individual income tax no more than 10% of the total royalties in the United Kingdom.

三、个人享受税收协定优惠需要哪些手续？

What procedures are required for individuals to enjoy the benefits of tax treaties?

对于我国居民个人而言，可向主管所得税的县级税务机关申请开具《中国税收居民身份证明》，并按对方国家（地区）的要求办理税收协定申请。开具此证明需要提交的资料和流程，请您参阅税务总局2016年40号公告、2019年17号公告。

As to Chinese residents, they can apply to the county-level tax authorities in charge of income tax to issue a "Certificate of Chinese Fiscal Resident", and apply for tax preferential treatment of the tax agreement according to the requirements of the host country or region. For the materials and procedures required to issue this certificate, please refer to the Announcement No. 40 of 2016 and Announcement No. 17 of 2019of the State Taxation Administration of China.

对于非居民个人而言，拟享受协定待遇的，首先应填写《非居民纳税人享受协定待遇信息报告表》，并主动提交给扣缴义务人；其次，自行留存相关资料备查，主要包括：对方税务主管当局开具的税收居民身份证明，相关合同、协议等权属证明。具体要求请您参阅税务总局2019年35号公告。

For non-residents, if they intend to enjoy the treaty benefits, they should first fill in the "Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits" and submit it to the withholding agent. Second, relevant information should be kept for future reference, which mainly includes: 

a. Certificate of tax resident status issued by the tax authority of the host.

b. Proof of ownership such as contracts or agreements. 

For specific requirements, please refer to Announcement No. 35 of 2019 issued by the State Taxation Administration of China.