Hello, I work in a foreign company, but I work in China, and the salary paid by the company is in foreign currency. How to apply for tax refund in the case of overpaying taxes?

Professional answer

According to the "Regulations on Several Issues Concerning the Collection of Individual Income Tax in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)", (1) taxpayers' income is in foreign currency, which has been converted into RMB according to the RMB exchange rate announced by the People's Bank of China, and they need to apply for tax refund for overpayment, they can refund the taxable income obtained before 1993 12 3 1 in RMB, according to the regulations. If the taxable income is obtained after 1 994 65438+1October1,the overpaid RMB tax will be refunded directly. (2) Taxpayer's income is in foreign currency, and if it is necessary to pay back the tax underpayment, the taxable income shall be converted into RMB according to the RMB exchange rate on the last day of 1 month before the tax payment certificate is filled out, in addition to settlement in accordance with the provisions of the tax law.