助力“走出去” | 境外所得个税申报，这些事项要注意！(内附英文版)

广东政策君

随着全球经济一体化以及“一带一路”倡议不断深入，越来越多企业“走出去”，积极地派出各类管理和项目人员参与国际经济合作。

With the deepening of global economic integration and the Belt and Road Initiative, an increasingly number of enterprises go abroad and actively assign a wide range of managerial and project staff to join in the global economic cooperation.

为了便利外派员工了解相关纳税申报事项，现推出“助力‘走出去’”的境外所得个人所得税年度自行申报专题。

To facilitate the Chinese expatriates to understand the relevant rules of filing income tax returns, we provide this special feature of guidelines on Annual Self Filing of Individual Income Tax Returns for Overseas Income as part of Specials in helping enterprises to go abroad.

Let s get it！




1
申报期限（Time Limit for Filing）
居民个人从中国境外取得所得的，应当在取得所得的次年3月1日至6月30日内申报纳税。
Residential individuals who obtain overseas income shall fill income tax returns from March 1st to June 30th of the following year.
2
申报年度（Tax Year）
境外纳税年度与公历年度不一致的，取得境外所得的境外纳税年度最后一日所在的公历年度，为境外所得对应的我国纳税年度。
If the foreign tax year is not as same as the Gregorian calendar year, the Gregorian calendar year to which the last day of the overseas tax year belongs to the situation when the overseas income is obtained, regarding as the corresponding Chinese tax year of the overseas income.

例如：某国的纳税年度为公历4月1日至次年3月31日，居民个人甲从2019年5月至2019年12月取得了该国稿酬并缴纳了所得税，虽然取得所得的公历年度是2019年，但这笔境外收入在该国纳税年度的最后一日为2020年3月31日，对应我国2020年纳税年度，所以上述所得应作为居民个人2020年的境外所得在我国申报纳税。
For example, the tax year of Country A is from April 1st of current year to March 31st of the next year of the Gregorian calendar year, residential individual A obtains author’s remuneration and pays the income tax in Country A within the period from May 2019 to December 2019.Although the Gregorian calendar year in which he/she obtains the remuneration is 2019, the last day of the foreign country s tax year in which he/she obtains the income is on March 31, 2020, corresponding to the 2020 tax year in our country, therefore, he/she shall file tax returns for the remuneration as the overseas income of 2020 obtained by residential individual in our country.
3
申报地点（Locations for Filing）
在中国境内有任职、受雇单位的，应向任职、受雇单位所在地主管税务机关办理纳税申报；
Residential individuals who obtain income derived from employment shall file and pay their income tax to the competent tax authority of their employer.
在中国境内没有任职、受雇单位的，选择户籍所在地或中国境内经常居住地或主要收入来源地的主管税务机关办理纳税申报。
Residential individuals who do not have an employer shall file and pay their income tax to the competent tax authority at the place of domicile or habitual residence or residence from which theirmain income derives within the territory of China.
4
申报方式（Ways of Filing）
? 网络办（Online）
2020年度汇算已开放网上税务局（网页端）境外所得申报功能。
The annual individual income tax returns for overseas income in 2020 can be filed in the website of electronic tax bureau.
? 邮寄办（By Mail）
纳税人可以邮寄申报表办理年度汇算。
Taxpayers can mail their tax returns to the tax administration.
? 大厅办（In the Tax Service Hall）
纳税人可以到主管税务机关办税服务厅办理。
Taxpayers can also file and pay taxes in the Tax Service Hall of their competent tax authorities.
5
扣缴义务人（Withholding Agent）
居民个人被境内企业、单位或其他组织派往境外工作，取得了工资薪金或劳务报酬所得，其扣缴义务人应视工资薪金或劳务报酬所得支付且负担情形而定，包含以下两种情况：
Where an individual resident has been sent to work abroad by a Chinese enterprise, unit or other organization and receives wages and salaries or remuneration for labor service, the withholding agent shall be regarded as the subject who pay or bear the wages and salaries or remuneration for labor service, according to the following two circumstances:
由境内派出单位或其他境内单位支付或负担的，则境内派出单位或其他境内单位应预扣预缴税款；
If the income is paid or borne by the entity dispatching expatriates or other entities within the Chinese territory, the entity dispatching expatriates or other Chinese entities shall withhold and pay the tax in advance;
由境外单位支付或负担，且境外单位为境外任职、受雇的中方机构的，可以由该中方机构预扣税款，并委托派出单位向其主管税务机关申报纳税；如果该中方机构未预扣税款，或境外单位不是中方机构的，境内派出单位应当于次年2月28日前向其主管税务机关报送外派人员情况。
If the income is paid or borne by an overseas entity, and the overseas entity is a branch of the Chinese entity, then the Chinese entity shall withhold the tax, file tax returns and pay tax to its competent tax authorities. If the Chinese entity fails to withhold the tax or the overseas entity is not a branch of the Chinese entity, the domestic expatriation entity shall report the information of the expatriates to the competent tax authorities before February 28 of the following year.
中方机构包括中国境内企业、事业单位、其他经济组织以及国家机关所属的境外分支机构、子公司、使（领）馆、代表处等。
Chinese entities include overseas branches of Chinese enterprises, public institutions, other economic organizations and state organs subsidiaries of Chinese enterprises, and Chinese embassies (consulates) and representative offices abroad.
6
外派人员情况内容（Information of Expatriates）
境内派出单位需报送外派人员情况的，应当报送以下信息：
The Chinese entity shall report the following information of the expatriates:
? 姓名（Name）；
? 身份证件类型及号码（Type and Number of ID card）；
? 职务（Position）；
? 派往国家和地区（Name of expatriated jurisdiction）；
? 境外工作单位名称和地址（Name and Address of the workplace abroad）；
? 派遣期限（Time period of overseas expat assignment）；
? 境内外收入情况（Income derived from China and earned abroad）；
? 境内外缴税情况（Tax paid in China and abroad）；
? 其他所需信息（Other information required）。
7
政策依据（Reference of Laws and Regulations）
《财政部税务总局关于境外所得有关个人所得税政策的公告》（财政部税务总局公告2020年第3号）发文日期：2020年01月17日。
Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Individual Income Tax Policies for Overseas Income (Announcement No. 3 [2020] of the Ministry of Finance and the State Taxation Administration Issued on January 17th 2020).
来源：深圳税务
供稿：第三税务分局
编发：纳税服务和宣传中心