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Q
06. 非居民个人取得分类所得如何纳税?
How do non-residents pay tax on classified incomes?
分类所得包括经营所得、利息股息红利所得、财产租赁所得、财产转让所得和偶然所得,居民个人与非居民个人取得分类所得的纳税方式是一样的。
Classified incomes include incomes from business operation, interest, dividend and bonus, incomes from lease of property, incomes from transfer of property and contingent incomes. The tax calculation methods are the same for resident and non-resident.
非居民个人取得经营所得,按年计算个人所得税,由纳税人在月度或者季度终了后十五日内向税务机关报送纳税申报表,并预缴税款;在取得所得的次年三月三十一日前办理年度汇算。
The income from business operation is calculated and tax is paid on an annual basis. The non-resident shall submit Tax Returns to the tax authority and pay tax within fifteen days after the end of the month or quarter, then apply for the final settlement of income tax of the year within three months after the end of the year and settle the payable and refundable tax.
非居民个人取得利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,按月或者按次计算个人所得税,有扣缴义务人的,由扣缴义务人按月或者按次代扣代缴税款。
For the income from interest, dividend and bonus, lease of property, transfer of property and incidental incomes received by a non-resident, the withholding agent shall withhold and pay the tax on a monthly or time basis for the non-resident.
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Q
07.税收协定是什么?
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为了避免对跨国纳税人的重复征税并防止其偷漏税而缔结的条约,反映了不同税收管辖权之间的协调。
Tax treaty is the agreement concluded between countries or regions with tax jurisdiction to avoid double taxation and prevent tax evasion of transnational taxpayers. It reflects coordination between different tax jurisdictions.
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Q
08.非居民个人可以享受哪些税收协定优惠待遇?
What tax treaty benefits can non-residents enjoy?
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从而降低税收负担。常见的类型主要有以下三种:
Non-resident obtains income from China, as long as it meets the conditions stipulated in tax treaties, it can enjoy corresponding preferential treatment to reduce the tax burden. There are three common types:
第一类是设定限制税率,对股息、利息、特许权使用费这类所得,通过设定限制税率的方式来限制来源国的征税权。税收协定对股息、利息、特许权使用费规定的税率一般会低于国内法的税率,此时应当按不高于协定约定的税率征税。
The first is to set a restrictive rate. The tax rate of dividends, interest, and royalties stipulated in the tax treaty is generally lower than that in domestic law. In this case, the country of income derived should levy tax at a rate no higher than that stipulated in tax treaty.
第二类是规定免税待遇,约定来源国对该所得没有征税权。协定的国际运输条款、财产收益条款、政府服务条款和学生条款一般都会有这样的规定。
The second is to provide tax-free benefit. According to articles of international transportation, capital gains, government service and students, the income of qualified non-residents which meets the requirements of these articles is exempt from tax.
第三类是提高征税门槛。在没有税收协定的情况下,非居民个人取得来源于中国境内的所得需要在中国缴纳个人所得税。但根据税收协定相关条款,只有满足一定条件才需要在收入来源国缴税。营业利润、独立个人劳务、受雇所得条款属于这种类型。
The third is to raise the threshold of taxation, such as the articles of business profits, independent personal services and income from employment. The income will be taxed in the state of source only if the non-resident meets certain conditions.
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Q
09. 谁能够享受税收协定待遇?
Who can enjoy the tax treaty benefit?
按照我国政府签订的避免双重征税协定和内地与香港、澳门签订的避免双重征税安排(简称税收协定)的居民条款规定为缔约对方税收居民的个人,可以按照税收协定及财政部、税务总局有关规定享受税收协定待遇。
According to the resident article of the Double Taxation Avoidance Treaty signed by the Chinese government and the Double Taxation Avoidance Arrangement signed between the mainland, Hong Kong SAR and Macao SAR (hereinafter referred to as the "tax treaty"), an individual who is a tax resident of the other contracting party, can enjoy the tax treaty benefit in accordance with the tax treaty and the relevant provisions of the Ministry of Finance and the State Taxation Administration.
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Q
10. 非居民个人如何享受税收协定待遇?
How dose non-resident enjoy the tax treaty benefits?
根据国家税务总局2019年第35号公告的相关规定,非居民个人享受协定待遇应填写《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,自行留存相关资料备查。相关资料主要包括: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。
According to The Announcement No. 35 of the State Taxation Administration in 2019, if non-residents intend to enjoy the tax treaty benefits, firstly they shall fill in the “Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits" and submit it to the withholding agent; secondly, they shall keep relevant materials for their own for reference, mainly including Certificate of Fiscal Resident issued by the tax authority in the State of residence, relevant contracts, agreements and other ownership proof.
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来源:国家税务总局广州市税务局
编发:广州市税务局纳税服务和宣传中心

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