2012年5月13日 星期日

(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 daysNon-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 daysNon-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。

2012年2月6日 星期一

中國稅簡介簡介 (十) - 出口貨物退(免)稅基本概念 - 案例 (二)

案例二:  某自營出口生產企業,本月外購原材料、動能費等支付價款600萬元,支付進項稅額102萬元,本月海關核銷免稅進口料件價格100萬元,本月內銷貨物銷售額500萬元,自營進料加工複出口貨物折合人民幣金額600萬元(按離岸價計算),該企業內、外銷貨物適用增值稅稅率17%(非應稅消費稅品),複出口貨物的退稅率為15%。假設上期無留抵稅款,本月未發生其他進項稅額。則,該企業本月應納或應退增值稅額及相關相關賬務處理如下:



Dr.
Cr.




1.
原材料等科目
6,000,000


應交稅金——應交增值稅(進項稅額)
1,020,000


銀行存款

7,020,000
外購原輔材料、備件、能耗等




2.
原材料
1,000,000


銀行存款

1,000,000
免稅進口料件




3.
應收外匯賬款
6,000,000


主營業務收入

6,000,000
產品外銷時




4.
銀行存款
5,850,000


主營業務收入

5,000,000

應交稅金--應交增值稅(銷項稅額)

850,000
內銷產品








5.
產品銷售成本
100,000


貸:應交稅金——應交增值稅(進項稅額轉出)

100,000
月末,計算當月出口貨物不予抵扣和退稅的稅額
不得免征和抵扣稅額=當期出口貨物離岸價×人民幣外匯牌價(徵稅率-退稅率)-免抵退稅不得免征和抵扣稅額抵減額=當期出口貨物離岸價×人民幣外匯牌價×(徵稅率-退稅率)-免稅購進原材料價格×(出口貨物徵稅率-出口貨物退稅率)=600 ×(17%-15%)-100×(17%-15%)=10(萬元)




6.
計算應納稅額或當期期末留抵稅額
應納稅額=銷項稅額-進項稅額=85-(102-10)=-7(萬元)
由於應納稅額小於零,說明當期“期末留抵稅額”為7萬元。




7.
應收出口退稅
70,000


應交稅金 - 應交增值稅(出口抵減內銷產品應納稅額)
680,000


應交稅金 - 應交增值稅(出口退稅)

750,000
計算應退稅額和應免抵稅額
免抵退稅額抵減額=免稅購進原材料價格×出口貨物退稅率=100×15%=15(萬元)
免抵退稅額=出口貨物離岸價×外匯人民幣牌價×出口貨物退稅率-免抵退稅額抵減額=600×15%-15=75(萬元)
當期期末留抵稅額7萬元≤當期免抵退稅額75萬元時
當期應退稅額=當期期末留抵稅額=7(萬元)
當期免抵稅額=當期免抵退稅額-當期應退稅額=75-7=68(萬元)100×15%=15(萬元)
免抵退稅額=出口貨物離岸價×外匯人民幣牌價×出口貨物退稅率-免抵退稅額抵減額=600×15%-15=75(萬元)
當期期末留抵稅額7萬元≤當期免抵退稅額75萬元時
當期應退稅額=當期期末留抵稅額=7(萬元)
當期免抵稅額=當期免抵退稅額-當期應退稅額=75-7=68(萬元)




8.
銀行存款
70,000


應收出口退稅

70,000
收到退稅款時

中國稅簡介簡介 (十) - 出口貨物退(免)稅基本概念 - 案例 (一)

“進料加工”【免抵退】稅案例
案例一:某生產企業,自產貨物既有內銷也有外銷。2002年1月共售5噸,其中4噸出口,出口離岸價為100,000美元,貨款未收到。美元計帳匯率為8.00。內銷1噸,額200,000元,銷項稅金34,000元。當月購進國產原輔材500,000元,進項稅額合計85,000元,款已付。海關核銷免稅進口料件100,000元。增值稅率17%,出口退稅率13%,無上期留抵稅額。
帳務處理如下:



Dr.
Cr.




1.
原材料等科目
500,000


應交稅金—應交增值稅(進項稅額)
85,000


銀行存款

58,500
購國產原輔料




2.
應收外匯款
800,000


產品銷售收入

800,000
產品外銷時,(享受生產銷售環節免徵增值稅優惠,不計提稅金)
免稅出口銷售額=100,000×8.00=800,000元




3.
銀行存款
234,000


產品銷售收入—內銷

200,000

應交稅金—應交增值稅(銷項稅額)

34,000
內銷產品




4.
原材料等科目
100,000


銀行存款

100,000
免稅進口料件




5.
產品銷售成本—進料加工貿易出口
28,000


應交稅金—應交增值稅(進項稅額轉出)

28,000
月末計算當月出口貨物不得免徵和抵扣的稅額
1.  免抵退稅不得免徵和抵扣稅額抵減額=免稅購進原材價格×(出口貨物徵稅率-出口貨物退稅率)=100,000×(17%-13%)=4,000元
2.  免抵退稅不得免徵和抵扣的稅額=當期出口貨物離岸價×人民幣外匯實價×(出口貨物徵稅率-出口貨物退稅率)-免抵退稅不得免徵和抵扣稅額抵減額=800,000×(17%-13%)-4,000=28,000元




6.
計算應納稅額或當期未留抵稅額:
應納稅額=34,000-(85,000-28,000)=-23,000
由於當期應納稅額小於0,說明期期末留抵稅額為23,000元




7.
應收補貼款—增值稅
23,000


應交稅金—應交增值稅(出口抵減內銷產品應納稅額)
68,000


應交稅金—應交增值稅(出口退稅)

91,000
計算應退稅或應免抵稅額:
1.  免抵退稅額抵減額=免稅購進原材價格×出口貨物退稅率=100,000×13%=13,000元
2.  免抵退稅額=出口貨物離岸價×匯率×出口貨物退稅率-免抵退稅額抵減額=800,000×13%-13,000=91,000元
當期期末留抵稅額為23,000≦當期免抵退稅額91,000元時,
當期應退稅額=當期期末留抵稅額23,000
當期免抵稅額=當期免抵退稅額-當期應退稅額=91,000-23,000=68,000元




8.
銀行存款
23,000


應收補貼款—增值稅

23,000
收退稅款