For example, if you earn 20,000 yuan abroad and pay 5,000 yuan in taxes abroad, then after returning home, the personal income tax that needs to be paid according to the national labor remuneration is 20,000 * 80% * 20% = 3,200 yuan. At this time, the personal income tax payable in China is lower than the 5,000 yuan paid abroad, and there is no need to pay taxes when returning home;
Pay 3000 yuan tax abroad, you need to pay 200 yuan's personal income tax when you return home.
Extended data:
Personal income tax has three different tax rates according to different tax items:
Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.
Operating income is subject to 5 levels of excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.
Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.
Baidu encyclopedia-personal income tax