外籍人士在中国——工作与税务法律指南

Foreigners in China-----Legal Guide for Work and Taxation

改革开放40多年来，越来越多的外国朋友选择在中国大陆境内就业。2018年8月，《中华人民共和国个人所得税法》进行修正，有关外籍人士如何合法就业并缴纳个人所得税的问题广受关注。本文以问答的形式将相关法律问题整理如下：

Over the past 40 years since market reform and opening up, more and more foreign friends have chosen to work in the mainland of China.At the same time, with the amendment of the Personal Income Tax Law of the People's Republic of China in August 2018,widespread attention has been paid to how foreigners get to work legally and pay personal income tax in China. This article arranges these two subjects in the form of questions and answers as follows:

（一）工作法律指南 Legal Guide for Work

问1：在中国工作必须满足什么条件？

Question1: what are the requirements for foreigners working in China?

答1：外国雇员必须满足下列条件：

（1）年满18周岁，身体健康；（2）具有从事其工作所必须的专业技能和工作经历；（3）无犯罪记录；（4）有确定的聘用单位；（5）持有有效护照或能代替护照的国际旅行证件。

Answer：1. Requirements for the Foreign Employees :

(1) 18 years old or older, and in good health;

(2) has specialized skills and work experience required by the job;.

(3) has no criminal records;

(4) has an assured employer;

(5) has valid passport or other international travel certificate which can substitute for a passport.

问2：如果想要雇佣外籍人士，用人单位需要附合什么条件？

Question2：What are the requirements for employers who intend to hire foreigners?

答2：用人单位需要附合以下要求：

（1）用人单位必须是依法设立的企业法人、社团法人、民办非企业单位等，不能是个体经济组织和公民个人。比如，直接受雇于家庭或个人从事家政家教服务就是违法的。

（2）就业岗位必须属于有特殊需求、中国国内暂缺适当人员的岗位。

（3）外国人原则上不可以在中国从事营业性文艺演出工作，除非法律另有规定，或者依照文化部批准《临时营业演出许可证》。

Answer2：Requirements for the Employers are as follows:

（1）The employer shall be a legally incorporated enterprise corporation, association corporation, private non-enterprise units and so on. Individual economic organizations and private citizens are prohibited from hiring foreigners. For example, it is illegal for a family or a person to hire foreigners for household or tutoring service.

(2) The position for hiring a foreigner must be the one having special demand for foreigners, which cannot be recruited temporarily among domestic candidates.

(3) In general, the employer shall not hire foreigners for entertaining performances of a commercial nature except that there is a License for Temporary Commercial Performance specially approved by the Ministry of Culture.

问3：外籍人士在中国就业的一般办事流程是怎样的？

Question 3: What are the general procedures for foreigners getting to work in China?

答3：一般需要经过5个办事流程：

（1）外国人和用人单位在线申请办理《外国人工作许可通知》；

（2）外国人至中国驻外使领馆申请办理Z字签证；

（3）用人单位申请办理《外国人就业许可证书》；

（4）入境15日内，外国人到劳动行政部门办理《就业证》；

（5）入境30日内，外国人到公安机关办理《居留证》。

Answer3：Generally, there are 5 procedures and certificates required:

(1) The foreigner and the employer shall apply for the Notification Letter of Foreigner’s Work Permit on-line;

(2) The foreigner shall apply for Z visa ( visa) in the Chinese embassy and consulates abroad;

(3) The employer shall apply for the Foreigner’s Work Permit;

(4) Within 15 days of entry, the foreigner shall go to the administrative department of labor to apply for the Employment Permit;

(5) Within 30 days of entry, the foreigner shall go to the local public security organization to apply for the Residence Permit.

问4：外籍人士在中国可以签订无固定期限劳动合同吗？

Question 4: Can foreigners sign non-fixed-term labor contracts in China?

答4：不能，目前一般外籍人士只能签订不超过5年的劳动合同，即使已经订立两次固定期限劳动合同，符合订立无固定期限劳动合同的条件，续签劳动合同时也不能签订无固定期限劳动合同。

Answer 4: No，they cannot. At present, generally foreigners can only sign a labor contract of no more than five years. Even if they have already concluded two fixed-term labor contracts, they can not sign non-fixed-term contracts when they renew the contract.

问5：怎么样算是外籍人士非法就业？

Question5： What circumstances could be identified as illegal employment of foreigners?

答5：通常有以下3种情形：

（1）未按照规定取得工作许可和工作类居留证件在中国境内工作的；

（2）超出工作许可限定范围在中国境内工作的；

（3）外国留学生违反勤工助学管理规定，超出规定的岗位范围或者时限在中国境内工作的。

Answer5：Commonly, there are 3 such Circumstances:

(1) Working without work permits and work-related residence permits ;

(2) Working beyond the scope defined in work permits;

(3) As for foreign students who violate the regulations governing part-time work for study assistance, working beyond the prescribed scope of their posts or time limits in China.

问6：一旦构成外国人非法就业，将会受到怎样的处罚？

Question 6: What penalties will be imposed once the illegal employment of foreigners is identified?

答6：相关当事方都将受到处罚，具体如下：

（1）针对外国人：处5000—20000人民币的罚金；情节严重的，并处5-15日拘留；

（2）针对中介：个人处5000—50000人民币的罚金，单位处5000—100000人民币的罚金，有违法所得的，没收违法所得；

（3）针对用人单位：处10000—100000人民币的罚金，有违法所得的，没收违法所得。

Answer 6: Relevant parties will be punished as follows:

5. Penalties for illegal Employment

(1) For foreigners, a fine of 5,000 to 20,000RMB shall be imposed; if the circumstances are serious, the offender shall also be detained for 5-15 days;

(2) for intermediaries: a fine of 5000 to 50000RMB fine for any person, 5000 to 100000RMB fine for any unit shall be imposed, and the illegal income will be confiscated if there is any.

(3) for employers: a fine of 10000 to 100000 shall be imposed,and the illegal income will be confiscated if there is any.

（二）个税缴纳与豁免法律指南

Legal Guide for Individual Income Tax and Related Immunity

问1：外籍人士仅就中国境内取得的收入在中国缴纳个人所得税吗？

Question 1: Do foreigners only pay personal income tax on income earned in China?

答1：不是，如果外籍人士在中国境内有住所，或者虽无住所但在一个纳税年度内在中国居住累计满183天的个人，即被视为中国个人所得税法中的“居民个人”。对“居民个人”而言，其从中国境内和境外取得的收入，都需要在中国缴纳个人所得税。

Answer 1: No. If foreigners have domiciles in China, or if they have no domiciles but have lived in China for 183 days in a tax year, they are identified as a"resident individuals" according to China's law of Personal Income Tax. As for "resident individuals" , their income from both inside and outside China is subject to the payment of personal income tax in China.

问2：根据2019年起开始实施的《个人所得税法》，外籍人士是不是更容易被认定为“居民个人”？

Question 2: Is it easier for foreigners to be identified as "resident individuals" according to the Individual Income Tax Law implemented in 2019?

答2：不是。虽然新的《个人所得税法》在认定“居民个人”时，将在中国境内无住所但连续居住的期限由1年更改为183天，但就个人居住时间的判断标准，根据《个人所得税法实施条例》和中国国家财政部和税务总局后续专门发布的公告，免税条件反而是进一步放宽了。具体而言，自2019年起，外籍人士只有连续6年在中国境内每年累计居住天数都满183天，且没有没有任何一年单次离境超过30天时，才被认定为“居民个人”。而且，在中国境内停留的当天满24小时的，计入境内居住天数，不足24小时的，不计入境内居住天数。

Answer 2: No. Although the new Individual Income Tax Law has changed the period of continuous residence for foreigners without domiciles in China from one year to 183 days when it identifies "individual residents", According to the Regulation on the Implementation of the Individual Income Tax Law and the following special announcement issued by the Ministry of Finance and the State Taxation Administration of China, the tax exemption conditions has been further relaxed. Specifically, since 2019, foreigners shall be recognized as "resident individuals" only if they have lived in China for six consecutive years and in any single year, they have lived for 183 days and have not left the country for more than 30 days in any single time. Moreover, on each day, only if foreigners have stayed in China for 24 hours, the day will be counted as residence day, otherwise if foreigners have stayed in China for less than 24 hours, the day will not be counted as residence day.

问3：中国个人所得税的纳税年度如何起止？

Question 3: How does the tax year personal income tax begin and end in China?

答3：中国个人所得税的纳税年度，自公历1月1日起至12月31日止。

Answer 3: In China, the tax year of personal income tax shall be from January 1 to December 31 of the Gregorian calendar.

问4：2019起开始实施的《个人所得税法》有哪些亮点？

Question 4: What are the highlights of the Individual Income Tax Law that will be implemented from 2019?

答4：首先是个税起征点提高到5000元。其次是新设立6个专项扣除项目，包括子女教育支出、继续教育支出、大病医疗支出、赡养老人支出、住房贷款利息支出或者住房租金支出。在计算个人应纳税额时，可将该6个专项支出扣除。最后是优化了个人所得税税表结构，扩大了3%、10%、20%三档低税率之间的级别差距。

Answer 4: First of all, the tax threshold has been raised to 5000 RMB. Secondly, there are six new deduction items, including expenditure for children's education, continuing education, major illness, support for aged parents, housing loan interest or housing rent. The six special expenditures can be deducted when calculating individual taxable amount. Finally, the structure of the personal income tax table has been optimized, and the level gap among the three low tax rates of 3%, 10% and 20% has been widened.

问5：就应纳税所得额的计算而言，居民个人和非居民个人是否一致？

Question 5: With regard to the calculation of taxable income, are residents and non-residents alike?

答5：不一致。居民个人的综合所得，以每一纳税年度的收入额减除费用6万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额，为应纳税所得额。非居民个人的工资、薪金所得，以每月收入额减除费用5000元后的余额为应纳税所得额。非居民个人的劳务报酬所得、稿酬所得、特许权使用费所得，以每次收入额为应纳税所得额。

Answer 5: No,they are not alike. For the comprehensive income of resident individuals, the amount of taxable income shall be the amount of income obtained in each tax year less expenses of 60,000RMB，special deductibles, special additional deductibles, and other deductibles determined in accordance with the law. For the income from wages and salaries of nonresident individuals, the amount of taxable income shall be the amount of monthly income less expenses of 5,000 RMB. For the income from remuneration for labor services, author's remuneration, and royalties, the amount of taxable income shall be the amount of income obtained each time.

问6：外籍人士如果在粤港澳大湾区或者海南自由贸易港工作，在个人所得税方面享有什么优惠政策？

Question 6: What is the preferential policy applied to foreigners in terms of personal income tax if they work in the Guangdong-Hong Kong-Macao Greater Bay Area or Hainan Free Trade Port?

答6：自2019年1月1日起至2023年12月31日，在粤港澳大湾区工作的外籍人士，如果按照广东省、深圳市的有关规定被认定为境外高端人才和紧缺人才，将可享有当地政府按照内地与香港个人所得税税负差额所给予的补贴，该补贴免征个人所得税。该优惠政策适用范围包括广东省广州市、深圳市、珠海市、佛山市、惠州市、东莞市、中山市、江门市和肇庆市等9个城市。就此，深圳市副市长公开表示，优惠幅度高达15%，100万年薪原本需要缴纳45万个人所得税，现在由政府补贴30万，个人只需交15万。自2020年1月1日起执行至2024年12月31日，对在海南自由贸易港工作的高端人才和紧缺人才，其个人所得税实际税负超过15%的部分，予以免征。

Answer 6: From January 1, 2019 to December 31, 2023, foreigners working in the Guangdong-Hong Kong-Macao Greater Bay Area, who are identified as high-end overseas talents and talents in short supply in accordance with the relevant provisions of Guangdong and Shenzhen, will be entitled to the subsidy given by the local government in accordance with the difference in personal income tax burden between the Mainland and Hong Kong, and the subsidy is exempted from personal income tax. This preferential policy is applied in 9 cities including Guangzhou, Shenzhen, Zhuhai, Foshan, Huizhou, Dongguan, Zhongshan, Jiangmen and Zhaoqing. In this regard, the Vice Mayor of Shenzhen declared publicly that the preferential rate was as high as 15%. People who earn 1 million salary annually would have to pay 450,000RMB personal income tax without this policy, but now they only need to pay 150,000RMB for the local government subsidized 300,000RMB. From January 1, 2020 to December 31, 2024, for high-end talents and urgently-needed talents who work in Hainan Free Trade Port, the portion of actual tax burden of individual income tax in excess of the rate of 15% shall be exempted.

附录：该部分主要参考了截止2020年9月1日现行有效的以下法律、法规和规范性文件：

1. 《中华人民共和国出境入境管理法》；

2. 《中华人民共和国个人所得税法》；

3. 《中华人民共和国个人所得税法实施条例》；

4. 《外国人在中国就业管理规定》；

5.《财政部、税务总局关于粤港澳大湾区个人所得税优惠政策的通知》；

6.《财政部、税务总局关于海南自由贸易港高端紧缺人才个人所得税政策的通知》。

Appendix: this part mainly refers to the following laws, regulations and normative documents in force as of September 1, 2020:

1. Exit-Entry Administration Law of the People's Republic of China；

2. Individual Income Tax Law of the People's Republic of China；

3. Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China；

4. Provisions on the Employment Administration of Aliens in China；

5. Notice by the Ministry of Finance and the State Taxation Administration of the Preferential Individual Income Tax Policies for Guangdong-Hong Kong-Macao Greater Bay Area；

6. Notice by the Ministry of Finance and the State Taxation Administration of the Individual Income Tax Policies for High-End and Urgently-Needed Talents in Hainan Free Trade Port.

浙江省社科联社科普及课题成果

课题编号：14ZD21

负责人：李文青

课题名称：外籍及港澳台人士中国法律指南（中英文）

推荐单位：杭州师范大学