外籍人员在中国取得工资收入的纳税问题

外资代表处代表无论在境内居留时间长短，因代表处所得收入（境内及境外支付），均应税。

PRC Tax Issues on Employment Income
在中国取得工资收入的纳税问题

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:
在一个公历年度工作不满365天的外籍员工，包括港澳台居民，为个人所得税法所指的非税务居民，其工资收入来源应根据以下情况确定。
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.
受雇于境外机构，并由境外机构派到中国工作的外籍员工，除非依照规定可以免税；否则，无论该员工在何处收取工资，需按其工作日数计算缴纳个人所得税。
Foreign national who enters into employment contract with an FIE should pay IIT irrespective of how long he/she works in the tax year.
由三资企业直接聘用的外籍员工，其工资亦需缴纳个人所得税，不论其工作时间的长短。Foreign national who receives income from an entity set up in the PRC shall be liable to PRC IIT.
外籍员工虽然没有签订劳动合同但被视为从境内单位或机构收取工资收入，都需要缴纳个人所得税。

Table 1 — Tax Liability for PRC and Non-PRC Tax Residents
表一 - 税务居民与非税务居民的纳税义务

The 183-day Exemption Rule
183天的免税规定

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.
如果前往中国大陆境内工作员工的工作天数，在一个公历年度内不超过183天，在满足以下二个条件前提下，该员工无须缴纳个人所得税：第一，其工资并非由境内单位负担；第二，其工资并非由境内单位支付。

Scope for Application of 183-day Exemption Rule
183天免税规定适用范围

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天的免税规定不适用于以下情形：（一）外商投资企业的董事薪酬及高级员工的薪金；（二）由境内机构负担或支付的工资。

Example I 例一
Determination of Tax Obligation 确定纳税义务

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?
问题：一位日籍员工在代表处担任技术经理，在一个年度内在中国境内工作了180天，其工资由总公司在境外支付，该代表处获得税务机关豁免缴纳所得税，该技术经理是否需要纳税？
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.
根据国税发(1994)148号文件规定：倘若该代表获得中国税务机关批准无须纳税或者以核定利润的方式缴纳所得税，其员工的工资视为由该单位负担或支付，在该单位工作员工的需要纳税，无论会计帐目内是否有纪录该员工的工资。可参考表一。

How to calculate the employee’s working days?
如何计算员工的工作天数？

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
入境当天，离境当天各自按半天计算。以上规定适用于下列人士：在中国境内没有住所但在境内及境内机构同时担任职位，或者只在境外机构担任职位。见国税发文件(2004)97号。

Example II 例二
Computation of IIT 计算个人所得税

An employee is assigned to work in Guangzhou. Monthly salary is HK,000 (=RMB26,000, including housing allowance of RMB3,000). The employer pays the salary outside the PRC. The employee rents a flat in GZ, and obtains the tax invoice from the landlord.
一员工由香港派驻广州工作，每月薪金HK,000 (=RMB26,000), 包括房屋津贴RMB3,000)。工资在香港支付，该员工住出租屋，每月向业主取得发票。

(A) The employee bears the IIT 员工自行承担税款

Taxable income = Salary — Standard deduction — tax-exempt income
应纳税所得额 = 工资 — 法定扣除 — 免税项目
IIT payable = taxable income x tax rate — quick deduction
应纳税额 = 应纳税所得额 x 税率 — 速算扣除数
Taxable income应纳税所得额 = RMB26,000 - RMB4,800 - RMB3,000 = RMB18,200
IIT payable 应纳税额(每月) = RMB18,200 x 20% -375 = RMB3,265(Note: The tax rate of 20% and quick deduction 375 are obtainable from Table II.)
(注：可从表二内找出20%税率及375适用速算扣除数。)

(B) The employer bears the IIT 公司承担员工税款

Taxable income = (salary — standard deduction — tax-exempt income — quick deduction) / (1 — tax rate)
应纳税所得额 = (工资收入 — 法定扣除 — 免税项目 — 速算扣除数) / (1 - 税率)

IIT payable = Taxable income x tax rate — quick deduction
应纳税额 = 应纳税所得额 x 税率 — 速算扣除数
Taxable income 应纳税所得额 = (RMB26,000 - RMB4,800 - RMB3,000 - 1,375) / (1 - 25%) = RMB22,433.33

IIT payable应纳税额 = RMB22,433.33 x 25% - 1,375 = RMB4,233.33(Note: The tax rate 25% and quick deduction 1,375 are obtainable from Table II.)
(注：亦可从表二内找出适用税率25%及速算扣除数1,375。)

The employer and the employee may reach an agreement on how the IIT is to be shared. 公司与员工可以达成协议，按比例各自负担个人所得税。

Table II: PRC Income Tax Rates and Brackets (in RMB)
表二：个人所得税税阶及税率 (人民币):

Taxation on Year-end Bonus
年终花红纳税问题

Example III 例三

An employee working for an FIE is paid a year-end bonus of RMB52,000. The liability for IIT is computed as below:
一位三资企业员工取得年度奖金RMB52,000，个人所得税按以下方式计算:

Dividing the bonus by 12 months, then the quotient is used to determine the tax rate and quick deduction. RMB52,000 / 12 = RMB4,333.33
先将奖金除以12个月，其商数用以确定适用税率和速算扣除数 RMB52,000 / 12 = RMB4,333.33

Taxable income = Year-end bonus (No standard deduction) = RMB52,000
应纳税所得额 = 年终奖金或花红(无标准扣除费用) = RMB52,000

IIT payable = taxable income x tax rate — quick deduction
应纳税额 = 应纳税所得额 x 税率 — 速算扣除数 * 注
= RMB52,000 x 15% - 125* (Note)
= RMB7,675

Statutory deduction & Items exempted from IIT
法定扣除项目及免税项目

1. Standard deduction RMB1,600 and addition deduction RMB3,200
2. Social security contributions within prescribed limits
3. The following items with supporting tax invoices: housing allowance; meal allowance, language training fees, child education fees, the passage for visit to home country, etc.

一，基本扣减额RMB1,600及附加扣减额RMB3,200
二，在限额内的社会保障保险供款额(国税发(2006)10)
三，根据税务总局国税发(1997)54号文件，以下项目免征个人所得税，但要提供发票：房屋津贴、餐费补贴、语言训练费、子女教育费、回国探亲费等。

Taxation on Directors’ Fee
董事酬金

Directors’ fee and remuneration of senior staff, is subject to tax under the independent service category. See
根据税务总局国税发(2004)97号文件规定，董事的酬金按劳动报酬所得征税。

Standard deduction
标准扣除

Standard deduction is RMB1,600 for income not exceeding RMB4,000; 20% for income of RMB4,000 or above 收入不超过RMB4,000.00，可扣除RMB1,600.00；收入RMB4,000.00元及以上部份，可扣除20%。

Table III: Tax rates and brackets (Independent Services)
表三：税率及税阶（劳务报酬所得适用）

The director of an FIE receives a fee of RMB80,000 in the month.
外商投资企业一位董事本月份取得酬金RMB80,000，其纳税情况如下：

Taxable income 应纳税所得额 = RMB80,000 — (1 — 20%) = RMB64,000
IIT payable 应纳税额 : RMB64,000 x 20% = RMB12,800;
(50,000 —20,000) x 20% x 50% = 3,000;
(64,000 — 50,000) x 20% x 100% = 2,800
12,800 + 3,000 + 2,800 = 18,600

Alternatively, the computation can be done by using the quick deduction as below
或者按表三商用的税率及速算扣除数计算
IIT payable应纳税额 = RMB64,000 x 40% - 7,000 = RMB18,600

What if the director only stays a few days in the PRC for each month?
如果该董事每月只到境内数天，其纳税情况如何？
If the director’s is paid by the FIE, the director’s fee should be taxed in whole; if the director’s fee is employed by the holding company and receives the salaries outside the PRC, the director’s fee is taxed on a time-apportioned basis. See document Guo Shui Fa (1994) No. 148. 凡是由境内机构取得的收入，都要全额纳税；但根据国税发(1994)148号文，如果该董事只在境外取得收入，该董事的劳务报酬收入可以根据实际在华停留日数，按批例计算其应纳税所得额。