外籍人员个人所得税算法(外籍人员个人所得税计算方法)

The seventh national population census revealed the number of foreigners living in China for more than three months rose to 845,697 in 2020, from 593,832 10 years earlier. In the first half of 2021, the National Immigration Administration approved 380,000 resident permits for expatriates.

第七次全国人口普查显示，在中国居住三个月以上的外国人数量从10年前的593,832人上升到2020年的845,697人。在2021年上半年，国家移民局批准了38万张外籍人士的居留证。

Plans by Beijing to reform tax exemptions on expatriate employee allowances, which have since been shelved, have prompted some overseas businesses to consider moving all or part of their operations out of the coUNtry.

北京改革外籍雇员津贴免税的计划，后来被搁置，促使一些海外企业考虑将其全部或部分业务迁出该国。

Here is what expat employees need to know about Chinas inpidual income tax (IIT) regime:

以下是外籍雇员需要了解的中国个人所得税（IIT）制度。

Who needs to pay inpidual income tax in China?

在中国，谁需要缴纳个人所得税？

Chinese law stipulates that inpiduals who are domiciled in the mainland, or live in the country for a total of 183 days in a tax year, will be categorised as tax residents. However, only after staying in the country for six straight years, without exiting for more than 30 days, will global income be taxed.

中国法律规定，在大陆有户籍的个人，或在一个纳税年度中在大陆居住累计达到183天的个人，将被归类为税收居民。然而，只有在该国连续居住6年，并且没有离开超过30天，全球收入才会被征税。

Non-residents pay taxes only on the income earned in China.

非居民只对在中国赚取的收入缴税

Foreign experts recognised by the Chinese government are exempt from taxation, including United Nations staff and those working on UN aid projects. The same rules apply for people working in China under bilateral cultural and educational exchange programmes that are paid for by foreign parties.

中国政府承认的外国专家，包括联合国工作人员和为联合国援助项目工作的人员，可以免于征税。同样的规定也适用于根据双边文化和教育交流项目在中国工作并由外国方面支付费用的人员。

What kind of income is taxed in China?

在中国，什么样的收入会被征税？

The IIT levy is applicable to people earning wages, salaries, pay for authors or personal services, plus income from royalties, business operations, interest, pidends and bonuses. Revenue from property leasing or transactions, as well as contingent income, is also taxed.

个人所得税征收适用于赚取工资、薪金、作者或个人服务报酬的人，以及来自特许权使用费、商业运作、利息、股息和奖金的收入。财产租赁或交易的收入，以及或有收入，也要征税。

What is Chinas inpidual income tax rate?

中国的个人所得税率是多少？

China implements a seven-tier progressive inpidual income tax system:

中国实行七级个人所得税累进制：

Do expats get any tax breaks in China?

外籍人士在中国是否有任何税收减免？

Expatriate workers enjoy the same income tax rate and thresholds as Chinese nationals. The national threshold for income tax is 5,000 yuan (US$783) per month.

外籍工人享有与中国国民相同的所得税率和起征点。国家所得税的起征点是每月5,000元（783美元）。

Expatriate taxpayers are entitled to special deduction items, including housing rental of up to 1,500 yuan per month, childrens education of up to 1,000 yuan per month, and continued learning of up to 400 yuan per month, until the current non-taxable benefits are removed.

外籍纳税人可以享受特殊的扣除项目，包括每月最高1500元的住房租金，每月最高1000元的子女教育，以及每月最高400元的继续学习，直到目前的不征税福利被取消。

At the end of 2018, Beijing said tax breaks for expat allowances, including those available for language training, housing, and childrens education would be phased out at the beginning of 2022 after a three-year transition period.

2018年底，北京表示，对外籍人士津贴的税收减免，包括可用于语言培训、住房和儿童教育的津贴，将在三年过渡期后的2022年初逐步取消。

But to help foreign businesses, the Ministry of Finance and the State Taxation Administration announced in late December the tax breaks will be extended for two more years.

但为了帮助外国企业，财政部和国家税务总局在12月底宣布，减税措施将再延长两年。

Meanwhile, year-end bonuses will not be included solely in the month they are offered, but split evenly across 12 months, before 2024. Equity incentives offered by listed companies will be taxed separately until the end of this year.

同时，在2024年之前，年终奖将不单单包括在提供的月份，而是平均分配到12个月。上市公司提供的股权激励将被单独征税，直到今年年底。