“中国天数”的征管规定(中英双语版)丨外服专家非居民个税系列解读(二)
 
摘要

上期,我们为您解读了34号公告和35号公告提到的“中国天数”问题。本期,外服专家将和您分享我们对35号公告对无住所个人“中国天数”征管规定的解读。


 


(点击查看大图)

 

外服专家解读:


 1. 无住所个人在一个纳税年度内首次申报时,预先判断属于非居民还是居民的身份,选择权在纳税人。纳税人需要综合考虑自己合同约定的任期长短、工作的安排、家庭的因素等进行预判。

 

2. 对于预先判定为非居民但实际达到居民条件,并且当年离境预计年度内不再入境的,汇算清缴的时间将提前到离境前,这相当于多了一次汇算清缴的机会。如果未办理汇算清缴而有应补税款的,可能会被列入黑名单,影响将来再次入境。

 

3. 对于预先判定为非居民但实际达到居民条件,并且当年离境预计年度内不再入境的,无论其实际在华工作多少个月,汇算清缴时基本减除费用仍按60,000元扣除吗?根据我们的理解,答案是肯定的。

 

4. 根据国家税务总局关于印发《非居民享受税收协定待遇管理办法(试行)》的通知(国税发[2009] 124号),享受税收协定待遇需要备案,在实际操作层面,各个税局的要求不尽相同。

 

从35号文以上的征管规定中,我们可以看出税局充分考虑到了无住所个人在一个纳税年度内居住情况的变化,在规定时限内的申报补税都不会加收滞纳金。然而,无论是预先判定为居民但实际达不到居民条件的,还是年初预计居住累计不超过90/183天但实际居住/停留天数超过的情形,都有一个向主管税务机关报告的责任,由税务机关复核并重新计算应纳税款,这样既能避免了纳税人错误判断自己需补/退税的情况,也使滞纳金的征免有了明确的法律依据。



 

Introduction

Further to our previous piece on the new definitions under Circular 34 and 35 for China days, let’s turn our attention to Circular 35 for some clarifications on the administration of tax collection.



 

Further clarifications:


1.In a given tax year, when performing an initial tax filing, individuals in China without domicile should assess how many days they plan to reside in the PRC.  When making an assessment, the following factors should be accounted for: employment contract (e.g. length), business commitments (e.g. trips abroad) and also family commitments (e.g. time spent in their home country).

 

2.For expatriates who reside in China for longer than 183 days and plan to leave the PRC without re-entering for the rest of the year, but filed their IIT return as a Non-Tax resident at the beginning of the year. They should file a reconciliatory return before their departure. This means that they have an additional chance to perform an annual reconciliation instead of waiting till March of the following year. If no reconciliation is completed and underreported tax is due to be paid, then the individual may be added to a blacklist and will not be allowed to re-enter mainland China in the future.

 

3.Under the circumstances in point 2, can an individual enjoy the yearly basic deduction of RMB60,000 when performing their annual reconciliation filing regardless of how many months they have worked in China during that tax year? The answer is yes.

 

4.According to Circular No. 124 (2009), any individual who would like to enjoy the benefits of the double taxation treaty has to submit a ‘record filing’. For example, to submit supporting documents to prove that the individual may be a Tax Resident of another country. In practice, the requirements from the local tax authorities to do so vary between locations.



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