中英双语| 非居民个人所得税热点问答1

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中英双语| 非居民个人所得税热点问答1


Q
01. 什么是非居民个人？

What is the non-resident?
根据《中华人民共和国个人所得税法》第一条相关内容，非居民个人是指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。

According to the Article 1 of Individual Income Tax Law of the People s Republic of China, non-resident refers to any individual who has no domicile in China and does not stay within the territory of China or who has no domicile in China but has stayed within the territory of China for totally less than 183 days in a single tax year.
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Q
02.居民个人和非居民个人在纳税义务上有什么区别？

What s the difference of tax liability between the resident and the non-resident？
根据《中华人民共和国个人所得税法》相关内容，居民和非居民个人要承担不同的纳税义务。居民个人从境内和境外取得的所得，均应缴纳个人所得税。非居民个人从中国境内取得的所得，缴纳个人所得税。

The residents defined in the Individual Income Tax Law of the People s Republic of China need to pay individual income tax on the incomes derived from inside and outside China mainland which means they need to pay individual income tax on their global incomes.

Non-residents should pay their individual income tax on the incomes derived from China mainland. That is they only need to pay individual income tax in China on domestic income and they do not need to pay individual income tax in China on overseas income.
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Q
03.判断所得来源地的标准有哪些？

What are criteria for determining the source place of income?
非居民个人应就其从境内取得的所得缴纳个人所得税。因此，判定所得来源地是确定非居民个人纳税义务的前提。

Non-residents only pay taxes on domestic-derived income, therefore, determining the source place of income is the premise of determining the tax liability of non-residents.

根据《中华人民共和国个人所得税法实施条例》第三条、《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）第一条相关规定，可以归结为以下四种标准：

Four categories of criteria are summarized which are basically mentioned in Article 3 of the Individual Income Tax Law Implementation Regulation of the People s Republic of China and Article 1 of Ministry of Finance and State Taxation Administration Announcement on the Individual Income Tax Policies of Non-residents and Non-China-mainland-domiciled Residents (Announcement No. 35 of the Ministry of Finance and the State Taxation Administration in 2019).

一是按照劳务发生地来判定，适用于因任职受雇履约在中国境内提供劳务取得的所得，劳务发生地即为所得来源地；

The first category is determined by the arising place of service. This category is mainly applicable to the income from the services in China mainland due to holding a position employment and performance. For this kind of income, the source place of income is generally determined by its arising place of service.

二是按照使用地判定，适用于将财产出租给承租人在境内使用而取得的所得和许可各种特许权在境内使用而取得的所得，使用地在境内即为来源于境内的所得；

The second category is determined by the place of use. This category is mainly applicable to the income from leasing the property to the lessee for domestic use and the income from licensing the domestic use of various chartered rights. For this kind of income, the source place of income is the place of use.

三是按照不动产所在地、转让行为所在地判定，转让中国境内的不动产等财产或者在中国境内转让其他财产取得的所得，不论支付地点是否在中国境内，均为来源于中国境内的所得；

The third category is determined by the location of immovable property or the place of transferring behaviors. The income from the transfer of immovable property and other properties located in China mainland or from the transfer which is domestically conducted of other properties, whether the place of payment is in China or not, belongs to the income derived from China.

四是按照支付机构所在地判定，从中国境内企业、事业单位、其他组织以及居民个人取得的利息、股息、红利所得以及由境内企业、事业单位、其他组织支付或者负担的稿酬所得，为来源于境内的所得。

The fourth category is determined by the payment place. Income from interests, dividends and bonuses obtained from enterprises, institutions, other organizations and residents in China is the domestic-sourced income. Authors  remuneration paid or borne by domestic enterprises, institutions and other organizations is derived from China.

此外，担任境内居民企业的董事、监事及高层管理职务的个人(简称为“高管人员”)，无论是否在境内履行职务，取得由境内居民企业支付或者负担的董事费、监事费、工资薪金或者其他类似报酬，属于来源于境内的所得。

Except for these criteria, the directors  fees, supervisors  fees, salaries and wages or other similar remuneration paid or borne by the domestic resident enterprise, obtained by an individual who holds the post of director, supervisor and senior management (the "senior-occupation holder") of a domestic resident enterprise, whether or not performing the individual’s duties in China mainland, belong to the domestic-sourced income.
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Q
04.非居民个人的免税规定是什么？

What is tax exemption for non-residents?
根据《中华人民共和国个人所得税法实施条例》第五条相关内容，在一个纳税年度内在中国境内居住累计不超过90天的非居民个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

According to Individual Income Tax Law Implementation Regulation of the People s Republic of China, for non-resident who has domestically resided for no more than 90 days in a tax year, the part of the individual s domestic-sourced income paid by an overseas employer and not borne by the employer s institutions or premises in China mainland shall be exempted from individual income tax.
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Q
05.非居民个人取得综合所得如何纳税？

How do non-residents pay tax on comprehensive incomes?
2018年修正的《中华人民共和国个人所得税法》建立了综合与分类相结合的税收制度。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属于综合所得。非居民个人取得这四项所得，按月或者按次分项计算个人所得税，由扣缴义务人代扣代缴，无需办理年度汇算。

A combination of comprehensive and classified tax system was established under the Individual Income Tax Law of the People s Republic of China revised in 2018. Comprehensive incomes include salaries and wages, independent personal services income, authors  remuneration and royalties. For comprehensive 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, and such individual does not have to apply for the final settlement of the year.
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来源：国家税务总局广州市税务局