Under normal circumstances, the domestic and foreign provisions on the income tax policy of individual income at the same time still focus on the individual income tax law and its implementation regulations. In addition, the provisions of the State Administration of Taxation mainly focus on the specific taxation of bonuses, wages and salary income obtained by individuals who have no domicile in China (including directors and senior executives who have no domicile in China), and the implementation of the exemption of individual income tax for foreign individuals who have obtained relevant subsidies. In other respects, there is no substantial difference between residents and non-resident taxpayer, and they mainly adopt labor remuneration, year-end bonus and equity incentive.

1. Has a residence in China. Personal income tax shall be paid in accordance with the provisions of this Law on income obtained from inside and outside China.

2. Taxpayers without domicile:

1. Individuals who have resided in China for no more than 90 days in a tax year continuously or cumulatively shall be exempted from personal income tax if their income originating in China is paid by overseas employers and does not belong to the employers' institutions and places in China.

2. Individuals who have lived in China for less than one year shall pay individual income tax on their income derived from China.

Income obtained by individuals who have lived in China for more than one year shall be subject to individual income tax in accordance with the provisions of this Law.

3. 1 residence 1 individuals who have lived for more than five years may, with the approval of the competent tax authorities, pay personal income tax only on the part paid by companies, enterprises and other economic organizations or individuals in China;

3.2 Individuals who have lived for more than five years shall pay individual income tax on all their income from outside China from the sixth year.

If there is an agreement, it shall be that the continuous or cumulative residence in China shall not exceed 90 days or 183 days within the time limit stipulated in the tax treaty.

4, about the specific calculation of five years.

4. 1 A person who has lived in China for five years means that he has lived in China for five consecutive years, that is, he has lived in each tax year for five consecutive years.

4.2 Determination of tax liability of individuals who have lived in China for five years. Individuals who have lived in China for five years, and who have lived in China for one year in the following years from the sixth year, shall declare and pay taxes on their income from domestic and overseas sources; Anyone who has lived in China for less than one year shall only declare and pay taxes on the income derived from China in that year. Individuals who have lived in China for less than 90 days in a tax year after the sixth year may determine their tax obligations in accordance with Article 7 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, and the five-year period may be recalculated from the year when they have lived for one year again.

Three, individuals with domicile in China, or individuals who have lived in China for more than one year without domicile, shall calculate the taxable amount of income obtained from inside and outside China.

Four. Laws, regulations and policy basis

1, individual income tax law

Article 1 Individuals who have domicile or no domicile in China and have resided in China for one year or more shall pay individual income tax on income obtained from inside and outside China.

Individuals who have neither domicile nor domicile in China, or individuals who have lived in China for less than one year, shall pay individual income tax on their income obtained from China in accordance with the provisions of this Law.

Article 3 The tax rate of individual income tax:

1. Income from wages and salaries is subject to the progressive tax rate of 5% to 45% (the tax rate table is attached).

4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council.

Article 7 Individual income tax paid by taxpayers abroad may be deducted from the taxable amount of income obtained from outside China. However, the deduction shall not exceed the taxable amount calculated by the taxpayer's overseas income in accordance with the provisions of this Law.

Article 9 Taxpayers who obtain income from outside China shall, within 30 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities.

2. Implementing regulations

Article 2 The term "individuals with domicile in China" as mentioned in the first paragraph of Article 1 of the Tax Law refers to individuals who habitually reside in China for reasons such as household registration, family and economic interests.

Article 3 The term "having lived in China for one year" as mentioned in the first paragraph of Article 1 of the Tax Law means having lived in China for 365 days in a tax year. If you leave the country temporarily, the number of days will not be deducted.

The term "temporary departure" as mentioned in the preceding paragraph refers to departure within 30 days at a time or 90 days in a tax year.

Article 4 The income in China mentioned in the first and second paragraphs of Article 1 of the Tax Law refers to the income derived from China; Income from outside China refers to income from outside China.

Article 5 The following income, regardless of whether the place of payment is within the territory of China, comes from the territory of China:

(1) Income from providing labor services in China due to employment, performance, etc. ;

(two) the income obtained by leasing the property to the lessee for use in China;

(three) the income from the transfer of buildings, land use rights and other property or other property in China;

(4) Income from licensing various franchises for use in China;

(5) Income from interest, dividends and bonuses obtained from companies, enterprises and other economic organizations or individuals within the territory of China.

Article 6 Individuals who have no domicile in China but have lived in 1 year but less than 5 years may, with the approval of the competent tax authorities, pay personal income tax only on the part paid by companies, enterprises and other economic organizations or individuals in China; Individuals who have lived for more than five years shall pay individual income tax on all their income derived from outside China from the sixth year.

Article 7 Individuals who have no domicile in China but have lived in China for not more than 90 consecutive days in a tax year shall be exempted from personal income tax if their income originating in China is paid by overseas employers and borne by their institutions and places in China.

Article 11 The term "abnormally high one-time income from labor remuneration" as mentioned in Item 4 of Article 3 of the Tax Law means that individuals receive labor remuneration at one time, and their taxable income exceeds 20,000 yuan.

If the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%.

Article 26 Income from wages and salaries obtained outside China as mentioned in the third paragraph of Article 6 of the Tax Law refers to income from wages and salaries obtained by holding posts or being employed outside China.

Article 27 The term "additional deduction of expenses" mentioned in the third paragraph of Article 6 of the Tax Law refers to the deduction of expenses in accordance with the amount stipulated in Article 29 of these regulations on the basis of deducting expenses of 2,000 yuan per month.

Article 28 The scope of application of the additional deduction of expenses mentioned in the third paragraph of Article 6 of the Tax Law refers to:

(1) Foreigners working in foreign-invested enterprises and foreign enterprises in China;

(2) Foreign experts employed by Chinese enterprises, institutions, social organizations and state organs;

(3) Individuals who have a domicile in China and work or are employed outside China to obtain wages and salaries;

(four) other personnel determined by the competent departments of finance and taxation of the State Council.

Article 29 The additional deduction standard mentioned in the third paragraph of Article 6 of the Tax Law is 2800 yuan.

Thirtieth overseas Chinese and compatriots from Hongkong, Macao and Taiwan Province shall refer to the provisions of Articles 27, 28 and 29 of these Regulations.

Thirty-first individuals who have a domicile in China or have no domicile but have lived in China for one year shall calculate the taxable amount of their income from China and abroad respectively.

Article 32 The amount of personal income tax paid abroad mentioned in Article 7 of the Tax Law refers to the amount of tax that taxpayers should pay and have actually paid according to the laws of countries or regions whose income comes from outside China.

3. Notice of the State Administration of Taxation

Notice of State Taxation Administration of The People's Republic of China on Several Specific Issues Concerning the Calculation and Payment of Individual Income Tax by Individuals Without Domicile in China

Guo Fa [1995] 125

The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

Now, some specific problems existing in the implementation of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Tax Obligation of Individuals Without Domicile in China (Guo Shui Fa [1994] 148) (hereinafter referred to as the Notice) are specified as follows:

I. Definition of an individual's actual working period in China or abroad.

It is mentioned in the notice that individuals who hold positions (including part-time jobs, the same below) in enterprises and institutions in China and are employed shall include public holidays, personal holidays and days of training at home and abroad during their actual work in China; The period during which he holds a post in an overseas business organization and performs the post or provides labor services in an overseas business place, including public holidays during this period, is the period during which he works outside China. The tax authorities may, when examining and approving the time limit for overseas work declared by individuals, require taxpayers to provide certificates issued by dispatching units that they have worked in overseas business institutions, or engineering contracts for enterprises to set up business premises overseas and certificates that they have been dispatched to work in business premises.

Individuals who are not employed in enterprises and institutions in China are sent to work in China, and their actual working period in China should include the public holidays they enjoy while working in China.

Two, about how to pay taxes on wages and salaries earned by individuals in China and overseas enterprises and institutions.

Individuals who work part-time in domestic and foreign enterprises and institutions, regardless of whether their wages and salaries are determined according to their positions, should pay taxes on the total wages and salaries they have obtained in accordance with the relevant provisions of the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Tax Law) and the Notice, and according to their actual working years in China.

Three, on the definition of senior management positions in Chinese enterprises.

The senior management positions of domestic enterprises mentioned in Article 5 of the Notice refer to the general manager, deputy general managers, chief engineers, directors and other similar management positions of the company.

IV. Calculation of the taxable amount of wages and salaries paid by domestic and foreign employers for individuals who have worked in China for less than one month.

Individuals who have lived in China for 1 year but not more than 5 years as mentioned in Article 4 of the Notice, and individuals who hold senior management positions in enterprises in China as mentioned in Article 5 of the Notice shall be paid by domestic employers and overseas employers respectively. If there are overseas working days within one month, they will not be taxed according to the provisions of Articles 4 and 5 of the Notice. When calculating the tax payable, it is calculated according to the following formula:

In the current month, the domestic and overseas of the current month and the overseas of the current month are displayed.

= Total employment ×( 1- paid wages × working days)

The number of days in the current month for calculating the tax payable.

total wages

Verb (abbreviation of verb) Verification of personal salary and proof of actual work in China.

Individuals who are required to declare and pay taxes on wages and salaries paid by overseas employers in accordance with the Tax Law and its implementing regulations and the Notice, or individuals who are required to declare and pay taxes on wages and salaries paid or borne by domestic enterprises and institutions in accordance with Articles 2 and 4 of the Notice, shall truthfully declare the above-mentioned wages and salaries and their working years in China, and provide proof of wage payment, necessary notarization and valid proof of residence time.

The valid documents of the aforementioned residence time include passports, home visits for compatriots from Hong Kong and Macao, Mainland Pass for compatriots from Taiwan Province Province and other documents deemed necessary by the competent tax authorities.

State Administration of Taxation (SAT)

March 23, 1995

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