(轉)在中國取得工資收入的納稅問題

PRC Tax Issues on Employment Income 

在中國取得工資收入的納稅問題
Foreign nationals, employed by foreign company to exercise employment in the PRC, shall pay IIT subject to the condition for tax exemption being met; Otherwise the employee shall pay tax in proportion to number of days he/she works in the tax year, irrespective of where the employee receives the income. 
受僱於境外機構，並由境外機構派到中國工作的外籍員工，除非依照規定可以免稅；否則，無論該員工在何處收取工資，需按其工作日數計算繳納個人所得稅。
Foreign national who enters into employment contract with an FIE should pay IIT irrespective of how long he/she works in the tax year.
由三資企業直接聘用的外籍員工，其工資亦需繳納個人所得稅，不論其工作時間的長短。Foreign national who receives income from an entity set up in the PRC shall be liable to PRC IIT.
外籍員工雖然沒有簽訂勞動合同但被視為從境內單位或機構收取工資收入，都需要繳納個人所得稅。
Table 1 – Tax Liability for PRC and Non-PRC Tax Residents
表一 - 稅務居民與非稅務居民的納稅義務

Period of stay 停留期間	Tax status 納稅身份	PRC-Source 中國來源收入		Non-PRC source 非中國來源收入
		Paid in PRC 境內支付	Paid outside 境外支付	Paid inside 境內支付	Paid outside 境外支付
<90 days (or 183 days) 少於90(或183)天	Non-resident 非稅務居民	徵稅 √	Exempt 免稅	不徵稅 ×	不徵稅 ×
=>90 days (or 183 days) but <365 days	Non-resident 非稅務居民	徵稅 √	徵稅 √	不徵稅 ×	不徵稅 ×
1~5 years 1至5年	Resident 稅務居民	徵稅 √	徵稅 √	徵稅 √	不徵稅 ×
Over 5 years 超過5年	Resident 稅務居民	徵稅 √	徵稅 √	徵稅 √	徵稅 √

The 183-day Exemption Rule 
183天的免稅規定
If the employee stays in the PRC for a period not exceeding 183 days in a calendar year, the employee will not be liable to income tax subject to the following conditions being satisfied: (a) the salary is not borne by any entity inside the PRC; and (b) the salary is not paid by any entity inside the PRC.
如果前往中國大陸境內工作員工的工作天數，在一個公曆年度內不超過183天，在滿足以下二個條件前提下，該員工無須繳納個人所得稅：第一，其工資並非由境內單位負擔；第二，其工資並非由境內單位支付。
Scope for Application of 183-day Exemption Rule
183天免稅規定適用範圍
The 183-day rule shall not apply in the following situations: (i) the taxation on salaries of the directors in the FIE and the salaries of the employees in senior position, and (ii) the salaries paid by or charged to the entities set up in the PRC.
183天的免稅規定不適用於以下情形：（一）外商投資企業的董事薪酬及高級員工的薪金；（二）由境內機構負擔或支付的工資。
Example I 例一
Determination of Tax Obligation 確定納稅義務
Question: A Japanese national holding a position as technical manager with a representative office, stays 180 days in the PRC in a year. The salary is paid by the head office outside the PRC. The RO is granted exemption from Chinese IT since it is not engaged in any business activities. What is the tax position of the technical manager? 
問題：一位日籍員工在代表處擔任技術經理，在一個年度內在中國境內工作了180天，其工資由總公司在境外支付，該代表處獲得稅務機關豁免繳納所得稅，該技術經理是否需要納稅？
It is not relevant where the employee receives the salary outside the PRC. The salary is deemed to have borne by (charged to) the entity set up in the PRC if the entity is exempted from Chinese IT, or taxed on a deemed profit basis. The deeming provision operates whether or not the salaries are recorded in the books of accounts. See document and refer to table 1.
根據國稅發(1994)148號文件規定：倘若該代表獲得中國稅務機關批准無須納稅或者以核定利潤的方式繳納所得稅，其員工的工資視為由該單位負擔或支付，在該單位工作員工的需要納稅，無論會計帳目內是否有紀錄該員工的工資。可參考表一。
How to calculate the employee’s working days?
如何計算員工的工作天數？
Day of arrival, and day of departure shall be counted as half day respectively. Scope of application is: non-PRC domiciled individuals who hold positions both in the PRC Company and overseas Company, or who only hold position in overseas Company. See 
入境當天，離境當天各自按半天計算。以上規定適用於下列人士：在中國境內沒有住所但在境內及境內機構同時擔任職位，或者只在境外機構擔任職位。見國稅發文件(2004)97號。

Period of stay 停留期間	Tax status 納稅身份	PRC-Source 中國來源收入		Non-PRC source 非中國來源收入
		Paid in PRC 境內支付	Paid outside 境外支付	Paid inside 境內支付	Paid outside 境外支付
<90 days (or 183 days) 少於90(或183)天	Non-resident 非稅務居民	徵稅 √	Exempt 免稅	不徵稅 ×	不徵稅 ×
=>90 days (or 183 days) but <365 days	Non-resident 非稅務居民	徵稅 √	徵稅 √	不徵稅 ×	不徵稅 ×
1~5 years 1至5年	Resident 稅務居民	徵稅 √	徵稅 √	徵稅 √	不徵稅 ×
Over 5 years 超過5年	Resident 稅務居民	徵稅 √	徵稅 √	徵稅 √	徵稅 √

The 183-day Exemption Rule 
183天的免稅規定
If the employee stays in the PRC for a period not exceeding 183 days in a calendar year, the employee will not be liable to income tax subject to the following conditions being satisfied: (a) the salary is not borne by any entity inside the PRC; and (b) the salary is not paid by any entity inside the PRC.
如果前往中國大陸境內工作員工的工作天數，在一個公曆年度內不超過183天，在滿足以下二個條件前提下，該員工無須繳納個人所得稅：第一，其工資並非由境內單位負擔；第二，其工資並非由境內單位支付。
Scope for Application of 183-day Exemption Rule
183天免稅規定適用範圍
The 183-day rule shall not apply in the following situations: (i) the taxation on salaries of the directors in the FIE and the salaries of the employees in senior position, and (ii) the salaries paid by or charged to the entities set up in the PRC.
183天的免稅規定不適用於以下情形：（一）外商投資企業的董事薪酬及高級員工的薪金；（二）由境內機構負擔或支付的工資。
Example I 例一
Determination of Tax Obligation 確定納稅義務
Question: A Japanese national holding a position as technical manager with a representative office, stays 180 days in the PRC in a year. The salary is paid by the head office outside the PRC. The RO is granted exemption from Chinese IT since it is not engaged in any business activities. What is the tax position of the technical manager? 
問題：一位日籍員工在代表處擔任技術經理，在一個年度內在中國境內工作了180天，其工資由總公司在境外支付，該代表處獲得稅務機關豁免繳納所得稅，該技術經理是否需要納稅？
It is not relevant where the employee receives the salary outside the PRC. The salary is deemed to have borne by (charged to) the entity set up in the PRC if the entity is exempted from Chinese IT, or taxed on a deemed profit basis. The deeming provision operates whether or not the salaries are recorded in the books of accounts. See document and refer to table 1.
根據國稅發(1994)148號文件規定：倘若該代表獲得中國稅務機關批准無須納稅或者以核定利潤的方式繳納所得稅，其員工的工資視為由該單位負擔或支付，在該單位工作員工的需要納稅，無論會計帳目內是否有紀錄該員工的工資。可參考表一。
How to calculate the employee’s working days?
如何計算員工的工作天數？
Day of arrival, and day of departure shall be counted as half day respectively. Scope of application is: non-PRC domiciled individuals who hold positions both in the PRC Company and overseas Company, or who only hold position in overseas Company. See 
入境當天，離境當天各自按半天計算。以上規定適用於下列人士：在中國境內沒有住所但在境內及境內機構同時擔任職位，或者只在境外機構擔任職位。見國稅發文件(2004)97號。

Foreign nationals, including Hong Kong, Macau and Taiwan residents, who work in the PRC less than 365 days in the year are classified as non-residents under the PRC individual income tax law (the IIT). The source rules of employment income for non-residents are as follows:

在一個公歷年度工作不滿365天的外籍員工，包括港澳台居民，為個人所得稅法所指的非稅務居民，其工資收入來源應根據以下情況確定。

Ref:http://forum.hktdc.com/topic.php?id=4512&lang=en