税收协定福利（教师和研究人员篇）

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税收协定福利（教师和研究人员篇）

Tips on Tax Treaty Benefits
（Teachers and Researchers）

国家税务总局茂名市税务局
Maoming Tax Service, State Taxation Administration

1.什么是税收协定？What Is Tax Treaty?

答：税收协定是具有税收管辖权的国家或地区之间缔结的条约，目的是避免双重征税和防止偷漏税。税收协定主要涉及我国的企业所得税和个人所得税两个税种。
A tax treaty is an agreement signed by two countries or regions with tax jurisdiction to avoid double taxation and prevent tax evasion. Tax treaties mainly involve corporate income tax and individual income tax.
2.满足什么条件，教师与研究人员取得的教学或研究活动报酬才可以享受税收协定优惠？
What conditions are demanded for teachers and researchers to enjoy tax treaties?
答：
满足以下条件，教师与研究人员取得的教学或研究活动报酬可以享受税收协定优惠：
一、中国与该国（地区）签订的税收协定已生效，并且协定中订立教师和研究人员条款；
二、到达中国时属于该国家（地区）的居民；
三、与中国境内的学校或研究机构(简称境内机构)有聘用关系。
The income teachers or researchers received from teaching or research activities abroad can be exempt from individual income tax can be exempt under such conditions:
Ⅰ.The tax treaty between China and the other Contracting State(Religion) has entered into force,and has established provisions for teachers and researchers in the treaty.
Ⅱ.The teacher or researcher is or was a resident of the other Contracting State(religion) before his arrival in China.
Ⅲ.The teacher or researcher has an employment relationship with schools or research institutions in China.

3.教师与研究人员的教学或研究活动报酬有什么优惠？
What are tax treaty benefits on certain teaching and research activities of teachers and researchers?

答：教师或研究人员取得的来源于境外的教学或研究活动的报酬，符合条件的可享受个人所得税免税待遇。
The remuneration teachers or researchers received from teaching or research activities abroad can be exempt from individual income tax if eligible.
例如，广东某大学聘请巴基斯坦籍A教授2020年1月1日至2022年12月31日到广东任教，并支付其工资薪金。A教授是巴基斯坦税收居民，2020年1月1日前并未来过中国，合同结束后将返回巴基斯坦。按照我国税法，A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，但按中巴税收协定，其为教学目的入境的第一天起两年内因教学而取得的报酬，在中国免于纳税。
For example, a Guangdong university hires Mr. A,a Pakistani professor to teach full-time in China, and pays his salary. The contract period is from January 1, 2020 to December 31, 2022.Professor A is a Pakistani tax resident. He has never been in China before 2020 and will return to Pakistan upon the termination of the contract. If Professor A has reed wages and salaries derived from China, and he has tax liability in China as per the law. However, the remuneration obtained for teaching within 2 years from his first day in China is exempt from tax in China in accordance with the Sino-Pakistan tax treaty.

4.符合条件的教师和研究人员可以享受几年税收协定优惠？
How many years of tax treaty benefits can teachers or researchers enjoy if eligible?

答：
不同的税收协定对可享受优惠的年限规定不同，一般来说是自到达之日起两年内免于征税，但也有个别国家不一样，例如中国与乌克兰签订的税收协定约定的是3年。
According to the tax treaties,teachers and researchers can generally enjoy a period of 2 years for tax exemption from the date of his first arrival.But there are exceptions. For example, in accordance with the Sino-Ukraine tax treaty, the period is 3 years.

5.个人享受税收协定优惠需要哪些手续？
What procedures are required for non-residents to enjoy the benefits of tax treaties?

答：
非居民个人需要享受协定待遇的，首先应填写《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；其次，自行留存相关资料备查，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。具体要求请参阅税务总局2019年35号公告。
If non-residents intend to enjoy the treaty benefits, they should fill in the "Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits" and submit it to the withholding agent. And then, relevant materials should be kept for future reference, including: Certificate of tax resident status issued by the tax authority of the host, Proof of ownership such as contracts or agreements.
For specific requirements, please refer to Announcement No. 35 of 2019 issued by the State Taxation Administration of China.
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来源：国家税务总局茂名市税务局
编发：国家税务总局茂名市税务局纳税服务中心






设计制作：国家税务总局广州市税务局