“我”能享受税收协定待遇吗？---教师、研究人员享受税收协定待遇详解

安徽政策君

“我”能享受税收协定待遇吗？
（教师或研究人员）
Can“I”Claim Tax Treaty Benefits?
（Teachers or Researchers）

01
教师或研究人员能享受税收协定待遇吗？

教师或研究人员（居民纳税人）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。同理，教师或研究人员（非居民纳税人）取得的来源于境内的教学或研究活动的报酬，符合条件的可享受我国个人所得税免税待遇。具体要求请您参阅国家税务总局2016年第91号公告、2011年第42号公告，财政部 税务总局2019年34号公告、2019年35号公告以及税收协定规定。税收协定您可以通过国家税务总局网站查询，如果您仍有疑问，请咨询主管税务机关或拨打12366纳税服务热线。

Can teachers or researchers
claim tax treaty benefits?
Resident teachers or researchers can claim exemption from individual tax on remuneration for teaching or researching activities from abroad, while non-resident teachers or researchers can claim exemption from individual tax on remuneration for teaching or researching activities from China.Please refer to Public Notice 2016-91 and 2011-42 of the State Taxation Administration(STA),Public Notice 2019-34 and 2019-35 of the Ministry of Finance and STA,as well as tax treaties that can be found on STA website.For further questions,please consult local Tax Bureaus or contact us at 12366.

02
非居民纳税人如何享受协定待遇？

享受协定待遇的非居民纳税人是指按照税收协定居民条款规定应为缔约对方税收居民的纳税人。具体要求请您参阅《非居民纳税人享受协定待遇管理办法》(国家税务总局公告2019年第35号)规定，采取“自行判断、申报享受、相关资料留存备查”方式办理。

How does a non-resident taxpayer
claim tax treaty benefits?
A non-resident taxpayer is a tax resident of the contracting party according to resident-related terms of tax treaties. For specific requirements, please refer to Measures for Tax Treaty Treatment of Non-resident taxpayer（Public Notice 2019-35 of STA）,the taxpayer shall “judge by himself,make declaration and keep relevant materials for future references.”

03
居民纳税人如何享受协定待遇？

我国居民可向主管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。
How does a resident taxpayer
claim tax treaty benefits?
A Chinese tax resident can apply to the county-level tax authorities for the "Certificate of Chinese Fiscal Resident", and claim tax treaty benefits according to the requirements of the contracting country or region. For the materials and procedures required for the Certificate, please refer to the Public Notice 2016-40 and 2019-17 of STA.


两个案例：
Two cases:

例1:黄山学院聘请美国大学讲师Cruise先生全职在境内任教，工资薪金由学院支付。合同期自2019年1月1日至2021年12月31日，Cruise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，Cruise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。请注意，如果聘用期超过三年，则中国可以自第四年的第一天起征税，Cruise教授前三年取得的收入仍可享受在中国的免税待遇。当然，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。活动所在国，对该个人因从事教学、讲学或研究取得的收入征税。:
Case1: Huangshan university hires Mr. Cruise, an American professor to teach full-time in China and pay him salary The contract period is from January 1, 2019 to December 31, 2021.Mr. Cruise is a U.S. tax resident who has never been in China before and will return to the United States upon the termination of the contract. Professor Cruise has obtained wages and salaries derived from China, and he has tax liability in China as per Chinese tax laws. 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.Please note that if the employment period exceeds three years,then China may begin to tax the individual’s remuneration from the first day of the fourth year, while his remuneration for the first three years will not lose Chinese exemption.Of course ,Chinese professors hired by American universities to conduct teaching or researching activities in the United States can claim individual income tax exemption in the United States as well.
政策依据
依据：《关于<中华人民共和国政府和美利坚合众国政府关于对所得避免双重征税和防止偷漏税的协定>第19条相关解释的主管当局协议》：“任何个人是、或者在直接前往缔约国一方之前曾是缔约国另一方居民，主要由于在该缔约国一方的大学、学院、学校或其他公认的教育机构和科研机构从事教学、讲学或研究的目的暂时停留在该缔约国一方，其停留时间累计不超过三年的，该缔约国一方应对其由于教学、讲学或研究取得的报酬，免予征税。......”
  
Basis:《COMPETENT AUTHORITY AGREEMENT REGARDING THE INTERPRETATION OF ARTICLE 19 OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME》：“An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching,lectures or research......”


例2：受雇于香港某大学的Rose教授于2020年9月1日起在黄山学院从事教学工作，Rose先生是香港税收居民，其由该教学工作而取得的工资薪金由香港某大学支付，并在香港征薪俸税，若符合条件，自2021年1月1日起三年内可在中国享受免税待遇。
Case 2:Professor Rose, who is employed by a university in HongKong, has been teaching at Huangshan university since September 1, 2020. Rose is a H.K. tax resident,his salaries for teaching in Huangshan university are paid by the university in H.K. and taxed in H.K.If his teaching activities in Huangshan university meets the conditions, it will be tax-free in China for three years from January 1, 2021 on.

政策依据
依据：《<内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排>第五议定书》:“1、任何受雇于一方的大学、学院、学校或政府认可的教育机构或科研机构的个人是、或者在紧接前往另一方之前曾是该一方居民，主要是为了在该另一方的大学、学院、学校或政府认可的教育机构或科研机构从事教学或研究的目的，停留在该另一方，对其由于从事上述教学或研究取得的报酬中由其该一方的雇主支付或代表该雇主支付的部分，该另一方应在三年内免予征税，条件是该报酬应在该一方征税。2、本条第一款规定的“三年”应自该个人因上述原因第一次到达该另一方之日，或本议定书第七条第二款所规定的开始适用之日中较后的一日，开始计算。......”
  
  Basis:《The Fifth Protocol to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income》：“Article 18ATeachers and Researchers1.Where an individual is employed by a university, college, school in One Side or by an educational institution or scientific research institution recognized by the Government of One Side and is, or was immediately before visiting the Other Side, a resident of that One Side and is present in that Other Side for the primary purpose of teaching or research at a university, college, school in that Other Side or at an educational institution or scientific research institution recognized by the Government of that Other Side, the remuneration derived by the individual in respect of such teaching or research, to the extent it is paid by, or on behalf of, the employer of that One Side, shall not be taxed in that Other Side for a period of three years, provided that such remuneration is subject to tax in that One Side.2.The period of “three years” provided in paragraph 1 of this Article shall begin on the date of the individual’s first arrival in the Other Side for the above purpose or the date from which the provisions begin to apply under paragraph 2 of Article 7 of this Protocol, whichever is the later......”



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? 来源 ▏黄山市税务局 ?