助力“走出去” | 《个人所得税年度自行纳税申报表》（B表）申报指引(内附英文版)

广东政策君

01
适用范围
(The scope of application)
居民个人纳税年度内取得境外所得，按照税法规定办理取得境外所得个人所得税自行申报，应填写《个人所得税年度自行纳税申报表》（B表）。申报本表时应当一并附报《境外所得个人所得税抵免明细表》。
Resident individuals who obtain overseas income within the tax year and apply for self-filing of individual income tax on overseas income in accordance with the provisions of the tax law should fileIndividual Income Tax Annual Self-Filing Return(Form B). The List of Individual Income Tax Credits for Overseas Income should be attached to this return.
02
申报抵免所需资料
（Materials required to apply for tax credits）
申报境外所得税收抵免应提供境外征税部门出具的税款所属年度完税证明、税收缴款书或者纳税记录等纳税凭证。确实无法提供上述纳税凭证的，可以同时凭境外所得纳税申报表，或境外征税部门确认的缴税通知书，以及对应的银行缴款凭证办理税收抵免。不能提供符合要求的纳税凭证的，不能享受税收抵免。
Tax payment certificates such as annual tax payment certificate, tax payment letter or tax record issued by the overseas tax authorities should be provided to apply for tax credits of overseas income. If it is indeed impossible to provide the above documents, taxpayers can apply for tax credits with the overseas income tax return, or the tax payment notice confirmed by the overseas tax authorities and the corresponding bank payment vouchers. Those who fail to provide the required tax payment certificates are not eligible for tax credits.
03
追溯享受抵免
(Apply for tax credit retrospectively)
已经申报了境外所得却没有进行税收抵免的，在以后的纳税年度取得了纳税凭证后，可以追溯至该境外所得所属纳税年度进行抵免，但追溯年度最长不得超过五年。
If the overseas income has been declared but tax credit has not been made, after obtaining the tax certificate in the subsequent tax year, the credit can be retrospectively applied to the tax year when the overseas income was obtained, but the retrospective year shall not exceed five years.
04
实缴税额发生变化如何抵免
(How to declare tax credit when amount paid has changed)
自取得这项境外所得的五个年度内，境外征税部门出具的税款所属纳税年度纳税凭证载明的实际缴纳税额发生变化的，应该按照纳税凭证上载明的实际缴纳税额重新计算并办理补退税，但不加收税收滞纳金、不退还利息。
Within five years since the overseas income was obtained, if the payment amount in the tax certificate issued by the overseas tax authorities has changed, it should be recalculated and the taxpayer shall make tax payment or refund according to the actual amount of the tax payment shown in the tax certificate. No tax late fee will be charged, and no interest will be refunded.
05
已享受境外减免税的所得税款是否可以抵免
(Whether the income tax already enjoy tax exemption or reduction abroad can be credited)
具体情况需要查询我国与所得来源国之间的双边税收协定。居民个人境外所得享受的减免税额，该所得来源国与我国签订的双边税收协定中包含饶让条款，且饶让条款中明确规定该减免税额视同已缴税额的，该减免税额可作为实际缴纳的境外所得税税额申报税收抵免。
For specific information, taxpayers should refer to the bilateral tax treaty between China and the source country of income. If the bilateral tax treaty contains a sparing clause for the tax reduction or exemption of overseas income of resident individuals, and clearly stipulates that the tax reduction or exemption is regarded as the tax paid, then the tax reduction or exemption can be credited as overseas income tax paid.
06
外籍个人津补贴优惠政策
（Preferential policies for foreign individuals）
2019年1月1日至2021年12月31日期间，外籍个人符合居民个人条件的，可以选择享受个人所得税专项附加扣除，也可以选择按照规定，享受住房补贴、语言训练费、子女教育费等津补贴免税优惠政策，但不得同时享受。外籍个人一经选择，在一个纳税年度内不得变更。
From January 1, 2019 to December 31, 2021, foreign individuals who meet the requirements of tax residents can choose to enjoy special additional deductions for individual income tax or tax exemption for housing subsidies, language training fees, and children’s education in accordance with regulations. But they shall not enjoy the above-mentioned deductions and exemptions at the same time. Once a foreign individual chooses which preferential policy to enjoy, it cannot be changed within a tax year.

政策依据：
《财政部 税务总局关于个人所得税法修改后有关优惠政策衔接问题的通知》（财税〔2018〕164号）
《国家税务总局关于修订部分个人所得税申报表的公告 》（国家税务总局公告2019年第46号）
《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）
Reference of Laws and Regulations:
Notice of the Ministry of Finance and the State Taxation Administration on Issues Concerning the Connection of Preferential Policies after the Individual Income Tax Law Is Amended
(No. 164 [2018] of the Ministry of Finance)
Announcement of the State Taxation Administration on Revising Some Individual Income Tax Returns
(Announcement No. 46 [2019] of the State Taxation Administration)
  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)
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