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Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Individual Income Tax Policies Regarding Non-Resident Individuals and Resident Individuals Who Are Not Domiciled in China [Effective]
财政部、税务总局关于非居民个人和无住所居民个人有关个人所得税政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Individual Income Tax Policies Regarding Non-Resident Individuals and Resident Individuals Who Are Not Domiciled in China 

财政部、税务总局关于非居民个人和无住所居民个人有关个人所得税政策的公告

(Announcement No. 35 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第35号)

For the purpose of implementing the amended Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the “Tax Law”) and the Regulation on the Implementation of the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the “Implementation Regulation”), the relevant individual income tax policies regarding non-resident individuals and resident individuals who are not domiciled in China (hereinafter collectively referred to as “individuals who are not domiciled in China”) are hereby announced as follows: 为贯彻落实修改后的《中华人民共和国个人所得税法》(以下称税法)和《中华人民共和国个人所得税法实施条例》(以下称实施条例),现将非居民个人和无住所居民个人(以下统称无住所个人)有关个人所得税政策公告如下:
I. Issues concerning the source of incomes   一、关于所得来源地
(1) Provisions on the source of income from wages and salaries. (一)关于工资薪金所得来源地的规定。
The income from wages and salaries obtained by an individual for the period of his or her working within the territory of China (hereinafter referred to as “inside China”) is the income from wages and salaries derived from inside China. The period of his or her working inside China shall be calculated according to the number of days of his or her working inside China, including the number of his or her actual working days inside China, and the number of the public holidays, personal leaves, and training days he or she may enjoy both at home and abroad during the period of his or her working inside China. Where an individual who holds posts both at home and abroad or only holds a post in an entity outside China spends less than 24 hours inside China on the day of his or her stay in China, that day shall be counted as half a day of working inside China. 个人取得归属于中国境内(以下称境内)工作期间的工资薪金所得为来源于境内的工资薪金所得。境内工作期间按照个人在境内工作天数计算,包括其在境内的实际工作日以及境内工作期间在境内、境外享受的公休假、个人休假、接受培训的天数。在境内、境外单位同时担任职务或者仅在境外单位任职的个人,在境内停留的当天不足24小时的,按照半天计算境内工作天数。
If an individual who is not domiciled in China holds posts both at home and abroad or only holds a post in an entity outside China, and works both inside and outside China in the current period, the amount of his or her income from wages and salaries derived from inside/outside China shall be calculated and determined according to the proportion of the number of days of his or her working inside/outside China during which wages and salaries are generated to the number of Gregorian calendar days in the current period. The number of days of working outside China shall be the number of Gregorian calendar days in the current period less the number of days of working inside China in the current period. 无住所个人在境内、境外单位同时担任职务或者仅在境外单位任职,且当期同时在境内、境外工作的,按照工资薪金所属境内、境外工作天数占当期公历天数的比例计算确定来源于境内、境外工资薪金所得的收入额。境外工作天数按照当期公历天数减去当期境内工作天数计算。
(2) Provisions on the source of income from several months' bonuses or equity incentives. (二)关于数月奖金以及股权激励所得来源地的规定。
If the source of income from several months' bonuses or equity incentives obtained by an individual who is not domiciled in China is determined in accordance with subparagraph (1) of this Article, the income from wages and salaries derived from outside China shall be the portion for the period of working outside China of the income from several months' bonuses or equity incentives received by the individual who is not domiciled in China while performing or exercising his or her duties inside China; and the income from wages and salaries derived from inside China shall be the portion for the period of working inside China of the income from several months' bonuses or equity incentives received by an the individual who is not domiciled in China after stopping performing the contract or performing his or her duties inside China and leaving China. The specific calculation method is as follows: several months' bonuses or equity incentives multiplied by the proportion of the days of working inside China in the working period during which several months' bonuses or equity incentives are generated to the Gregorian calendar days in the corresponding working period. 无住所个人取得的数月奖金或者股权激励所得按照本条第(一)项规定确定所得来源地的,无住所个人在境内履职或者执行职务时收到的数月奖金或者股权激励所得,归属于境外工作期间的部分,为来源于境外的工资薪金所得;无住所个人停止在境内履约或者执行职务离境后收到的数月奖金或者股权激励所得,对属于境内工作期间的部分,为来源于境内的工资薪金所得。具体计算方法为:数月奖金或者股权激励乘以数月奖金或者股权激励所属工作期间境内工作天数与所属工作期间公历天数之比。
Where the several months' bonuses or equity incentives obtained by an individual who is not domiciled in China within one month from inside and outside China include the multiple incomes for different periods, the incomes derived from inside China for different periods shall be first calculated respectively according to the provisions of this Announcement, and then plus the amount of income from several months' bonuses or equity incentives derived from inside China for the current month shall be calculated in an aggregated way. 无住所个人一个月内取得的境内外数月奖金或者股权激励包含归属于不同期间的多笔所得的,应当先分别按照本公告规定计算不同归属期间来源于境内的所得,然后再加总计算当月来源于境内的数月奖金或者股权激励收入额。
For the purpose of this Announcement, “several months' bonuses” means income from wages and salaries, such as bonuses, year-end pay rises, and dividends for several months obtained in a single payment, excluding bonuses paid regularly each month and several months' wages paid in a lump sum. For the purpose of this Announcement, “equity incentives” include stock options, equity options, restricted stocks, stock appreciation rights, equity rewards, and other discounts and subsidies obtained by individuals from employers for their subscription of stocks or other negotiable securities. 本公告所称数月奖金是指一次取得归属于数月的奖金、年终加薪、分红等工资薪金所得,不包括每月固定发放的奖金及一次性发放的数月工资。本公告所称股权激励包括股票期权、股权期权、限制性股票、股票增值权、股权奖励以及其他因认购股票等有价证券而从雇主取得的折扣或者补贴。
(3) Provisions on the source of income from remunerations obtained by directors, supervisors and senior executives. (三)关于董事、监事及高层管理人员取得报酬所得来源地的规定。
No matter whether an individual serving as a director or supervisor or holding a senior management position of a resident enterprise inside China (hereinafter collectively referred to as a “senior executive”) performs his or her duties inside China, the directors' fees, supervisors' fees, wages and salaries, or other similar remunerations ((hereinafter collectively referred to as “remunerations of senior executives,” including several months' bonuses or equity incentives) paid or borne by resident enterprises inside China he or she obtains shall fall within the scope of income derived from inside China. 对于担任境内居民企业的董事、监事及高层管理职务的个人(以下统称高管人员),无论是否在境内履行职务,取得由境内居民企业支付或者负担的董事费、监事费、工资薪金或者其他类似报酬(以下统称高管人员报酬,包含数月奖金和股权激励),属于来源于境内的所得。
For the purpose of this Announcement, “senior management positions” include enterprises' chief and deputy (general) managers, chief personnel performing various functions, directors, and other positions similar to companies' management. 本公告所称高层管理职务包括企业正、副(总)经理、各职能总师、总监及其他类似公司管理层的职务。
(4) Provisions on the source of income from author's remuneration (四)关于稿酬所得来源地的规定。
The income from author's remuneration paid or borne by an enterprise, public institution or any other organization inside China is income derived from inside China. 由境内企业、事业单位、其他组织支付或者负担的稿酬所得,为来源于境内的所得。
II. Calculation of the amount of income from wages and salaries of an individual who is not domiciled in China   二、关于无住所个人工资薪金所得收入额计算
Of the income from wages and salaries obtained by an individual who is not domiciled in China, the amount of the taxable income from wages and salaries inside China (hereinafter referred to as “amount of income from wages and salaries”) shall be calculated under the following provisions: 无住所个人取得工资薪金所得,按以下规定计算在境内应纳税的工资薪金所得的收入额(以下称工资薪金收入额):
(1) where an individual who is not domiciled in China is a non-resident individual. (一)无住所个人为非居民个人的情形。
As for the income from wages and salaries obtained by a non-resident individual, the amount of income from wages and salaries for the current month shall be calculated according to the following circumstances, except as otherwise provided for in subparagraph (3) of this Article: 非居民个人取得工资薪金所得,除本条第(三)项规定以外,当月工资薪金收入额分别按照以下两种情形计算:
(a) where the non-resident individual has resided in the aggregate for not more than 90 days inside China 1.非居民个人境内居住时间累计不超过90天的情形。
A non-resident individual who has resided in the aggregate for not more than 90 days inside China within a tax year only needs to calculate and pay individual income tax on the wages and salaries which are earned during his or her working inside China and paid and borne by the employer inside China. The formula for computing the income from wages and salaries for the current month (Formula 1) is as follows: 在一个纳税年度内,在境内累计居住不超过90天的非居民个人,仅就归属于境内工作期间并由境内雇主支付或者负担的工资薪金所得计算缴纳个人所得税。当月工资薪金收入额的计算公式如下(公式一):
Amount of income from wages and salaries for the current month = total amount of wages and salaries obtained inside and outside China in the current month ×(amount of income from wages and salaries paid inside China in the current month/total amount of wages and salaries obtained at home and abroad in the current month) ×(number of days of working inside China in the working period during which wages and salaries for the current month are generated/number of Gregorian calendar days in the working period during which wages and salaries for the current month are obtained) 
For the purpose of this Announcement, “employers inside China” include the domestic entities and individuals that employ employees and the institutions and establishments inside China of overseas entities or individuals. Where an employer inside China is subject to income tax collection on a deemed basis or has no operating income on which on income tax is levied, the income from wages and salaries obtained by an individual who is not domiciled in China who works for it shall be deemed to be paid or borne by such employer inside China, no matter whether such income is recorded in the accounting book of such employer inside China. For the purpose of this Announcement, “number of Gregorian calendar days in the working period during which income from wages and salaries is generated” means the number of days calculated based on Gregorian calendar in the working period during which the income from wages and salaries obtained by an individual who is not domiciled in China is generated. 本公告所称境内雇主包括雇佣员工的境内单位和个人以及境外单位或者个人在境内的机构、场所。凡境内雇主采取核定征收所得税或者无营业收入未征收所得税的,无住所个人为其工作取得工资薪金所得,不论是否在该境内雇主会计账簿中记载,均视为由该境内雇主支付或者负担。本公告所称工资薪金所属工作期间的公历天数,是指无住所个人取得工资薪金所属工作期间按公历计算的天数。
Where the wages and salaries obtained inside and outside China in the current month as listed in the formula include multiple sums of wages and salaries for different periods, the amounts of income from wages and salaries for different periods shall be first calculated according to the provisions of this Announcement, and then the income from wages and salaries for the current month shall be calculated. 本公告所列公式中当月境内外工资薪金包含归属于不同期间的多笔工资薪金的,应当先分别按照本公告规定计算不同归属期间工资薪金收入额,然后再加总计算当月工资薪金收入额。
(b) where the non-resident individual has resided in the aggregate for not less than 90 nor more than 183 days inside China 2.非居民个人境内居住时间累计超过90天不满183天的情形。
A non-resident individual who has resided in the aggregate for 90 up to 183 days inside China within a tax year shall calculate and pay individual income tax on the income from wages and salaries for the period of his or her working inside China; and no individual income tax shall be levied on the income from wages and salaries for the period of his or her working outside China he or she obtains. The formula for computing the income from wages and salaries for the current month (Formula 2) is as follows: 在一个纳税年度内,在境内累计居住超过90天但不满183天的非居民个人,取得归属于境内工作期间的工资薪金所得,均应当计算缴纳个人所得税;其取得归属于境外工作期间的工资薪金所得,不征收个人所得税。当月工资薪金收入额的计算公式如下(公式二):
Amount of income from wages and salaries for the current month = total amount of wages and salaries obtained inside and outside China in the current month× (number of days of working inside China in the working period during which wages and salaries for the current month are generated/number of Gregorian calendar days in the working period during which wages and salaries for the current month are generated) 
(2) where an individual who is not domiciled in China is a resident individual (二)无住所个人为居民个人的情形。
Of the amount of wages and salaries obtained by a resident individual who is not domiciled in China and has resided in China for a total of 183 days or more during a tax year, the amount of income from wages and salaries for the current year shall be calculated according to the following provisions: 在一个纳税年度内,在境内累计居住满183天的无住所居民个人取得工资薪金所得,当月工资薪金收入额按照以下规定计算:
(a) Where the number of consecutive years in each of which a resident individual who is not domiciled in China has resided in China for a total of 183 days or more is less than six. 1.无住所居民个人在境内居住累计满183天的年度连续不满六年的情形。
Where the number of consecutive years in each of which a resident individual who is not domiciled in China has stayed in China for a total of 183 days or more is less than six, and the individual is eligible for the preference as prescribed in Article 4 of the Implementation Regulation, individual income tax shall be calculated and paid on all the income from wages and salaries he or she has obtained, excluding the income from wages and salaries for the period of his or her working abroad and paid by overseas entities or individuals. The formula for computing the income from wages and salaries (Formula 3) is as follows: 在境内居住累计满183天的年度连续不满六年的无住所居民个人,符合实施条例第四条优惠条件的,其取得的全部工资薪金所得,除归属于境外工作期间且由境外单位或者个人支付的工资薪金所得部分外,均应计算缴纳个人所得税。工资薪金所得收入额的计算公式如下(公式三):
Amount of income from wages and salaries for the current month = total amount of wages and salaries obtained inside and outside China in the current month ×[1-(amount of wages and salaries paid overseas in the current month/total amount of wages and salaries obtained inside and outside China in the current month) ×(number of days of working outside China in the working period during which wages and salaries for the current month are generated/number of Gregorian calendar days in the working period during which wages and salaries for the current month are generated)] 
(b) where the number of consecutive years in each of which a resident individual who is not domiciled in China has resided for a total of 183 days or more in China is six or more. 2.无住所居民个人在境内居住累计满183天的年度连续满六年的情形。
Where a resident individual who is not domiciled in China is ineligible for the preference as prescribed in Article 4 of the Implementation Regulation after six consecutive years or more in each of which he or she has stayed in the aggregate for 183 days or more in China have lapsed, individual income tax shall be calculated and paid on all the income from wages and salaries he or she has obtained inside and outside China. 在境内居住累计满183天的年度连续满六年后,不符合实施条例第四条优惠条件的无住所居民个人,其从境内、境外取得的全部工资薪金所得均应计算缴纳个人所得税。
(3) where an individual who is not domiciled in China is a senior executive (三)无住所个人为高管人员的情形。
Where an individual who is not domiciled in China is a senior executive, the amount of income from wages and salaries shall be calculated and paid in accordance with subparagraph (2) of this Article. Where a non-resident individual is a senior executive, relevant matters shall be handled in accordance with the following provisions: 无住所居民个人为高管人员的,工资薪金收入额按照本条第(二)项规定计算纳税。非居民个人为高管人员的,按照以下规定处理:
(a) where a senior executive has resided in the aggregate for not more than 90 days in China 1.高管人员在境内居住时间累计不超过90天的情形。
A senior executive who has resided in China for not more than 90 days in China within a tax year, individual income tax shall be calculated and paid on the his or her income from wages and salaries paid or borne by his or her employer inside China; and if such income from wages and salaries is not paid or borne by his or her employer inside China, no individual income tax shall be paid. The amount of income from wages and salaries for the current month shall be amount of income from wages and salaries paid or borne inside China in the current month. 在一个纳税年度内,在境内累计居住不超过90天的高管人员,其取得由境内雇主支付或者负担的工资薪金所得应当计算缴纳个人所得税;不是由境内雇主支付或者负担的工资薪金所得,不缴纳个人所得税。当月工资薪金收入额为当月境内支付或者负担的工资薪金收入额。
(b) where a senior executive has resided in the aggregate for not less than 90 days nor more than 183 days in China 2.高管人员在境内居住时间累计超过90天不满183天的情形。
A senior executive who has resided in China for more than 90 days but less than 183 days within a tax year, individual income tax shall be calculated and paid on his or her income from wages and salaries, excluding the income from wages and salaries for the period of his or her working abroad not paid by overseas entities or individuals. The amount of income from wages and salaries for the current month shall be calculated based on Formula 3 in this Announcement. 在一个纳税年度内,在境内居住累计超过90天但不满183天的高管人员,其取得的工资薪金所得,除归属于境外工作期间且不是由境内雇主支付或者负担的部分外,应当计算缴纳个人所得税。当月工资薪金收入额计算适用本公告公式三。
III. Issues concerning the calculation of taxes payable by an individual who is not domiciled in China   三、关于无住所个人税款计算
(1) Provisions on the calculation of taxes payable by an individual who is not domiciled in China (一)关于无住所居民个人税款计算的规定。
The individual income tax on the comprehensive income obtained by a resident individual who is not domiciled in China shall be calculated annually after the end of a year; if there is a withholding agent, the withholding agent shall withhold and prepay taxes on a monthly or transaction-by-transaction basis; and if the filing of a tax return on a consolidated basis is required, the return shall be filed on a consolidated basis as required. The amount of taxes payable on the annual comprehensive income shall be calculated under the following formula (Formula 4): 无住所居民个人取得综合所得,年度终了后,应按年计算个人所得税;有扣缴义务人的,由扣缴义务人按月或者按次预扣预缴税款;需要办理汇算清缴的,按照规定办理汇算清缴,年度综合所得应纳税额计算公式如下(公式四):
Amount of taxes payable on the annual comprehensive income=(annual amount of income from wages and salaries + annual amount of income from remuneration for labor services + annual amount of author's remuneration + income from royalties - subtracted expenses - special deductibles - special additional deductibles - other deductibles determined in accordance with the law) × applicable tax rate - quick deduction 年度综合所得应纳税额=(年度工资薪金收入额+年度劳务报酬收入额+年度稿酬收入额+年度特许权使用费收入额-减除费用-专项扣除-专项附加扣除-依法确定的其他扣除)×适用税率-速算扣除数
Where a resident individual who is not domiciled in China is a foreign individual, and the eight allowances and subsidies, including housing allowances, children's education fees, and language training fees, have been deducted as required in the calculation of the amount of his or her income from wages and salaries before January 1, 2022, he or she may not enjoy the deduction of special additional deductibles at the same time. 无住所居民个人为外籍个人的,2022年1月1日前计算工资薪金收入额时,已经按规定减除住房补贴、子女教育费、语言训练费等八项津补贴的,不能同时享受专项附加扣除。
The annual income from wages and salaries, remuneration for labor services, author's remuneration, and royalties shall be calculated respectively based on the aggregates of the monthly income from wages and salaries and the income from remuneration for labor services, author's remuneration, and royalties in each payment within the year. 年度工资薪金、劳务报酬、稿酬、特许权使用费收入额分别按年度内每月工资薪金以及每次劳务报酬、稿酬、特许权使用费收入额合计数额计算。
(2) Provisions on the calculation of taxes payable by a non-resident individual (二)关于非居民个人税款计算的规定。
(a) Of the income from wages and salaries obtained by a non-resident individual in the current month, the amount of taxable income shall be the amount of income for the current month calculated in accordance with Article 2 of this Announcement less the subtracted expenses as prescribed in the Tax Law. The amount of taxes payable shall be calculated based on the Schedule of Comprehensive Income Tax Rates after Conversion on a Monthly basis (hereinafter referred to as the “Monthly Tax Rate Schedule”) attached to this Announcement. 1.非居民个人当月取得工资薪金所得,以按照本公告第二条规定计算的当月收入额,减去税法规定的减除费用后的余额,为应纳税所得额,适用本公告所附按月换算后的综合所得税率表(以下称月度税率表)计算应纳税额。
(b) Where a non-resident individual obtains several months' bonuses in one month, the amount of the income for the current month shall be calculated separately in accordance with the provisions of Article 2 of this Announcement and not in combination with other wages and salaries for the current month, and be apportioned among six months for tax calculation, with no expenses subtracted therefrom. The amount of taxes payable thereon shall be calculated according to the Monthly Tax Rate Schedule, and each non-resident individual may be subject to such tax calculation method only once within a Gregorian calendar year. The calculation formula is as follows (Formula 5): 2.非居民个人一个月内取得数月奖金,单独按照本公告第二条规定计算当月收入额,不与当月其他工资薪金合并,按6个月分摊计税,不减除费用,适用月度税率表计算应纳税额,在一个公历年度内,对每一个非居民个人,该计税办法只允许适用一次。计算公式如下(公式五):
Amount of taxes payable on several months' bonuses for the current month=[(amount of income from several months' bonuses ÷6) × applicable tax rate - quick deduction] × 6 当月数月奖金应纳税额=[(数月奖金收入额÷6)×适用税率-速算扣除数]×6
(c) Where a non-resident individual obtains income from equity incentives in a month, the amount of the income for the current month shall be calculated separately in accordance with the provisions of Article 2 of this Announcement and not in combination with other wages and salaries for the current month, and be apportioned among six months for tax calculation (income from equity incentives within a Gregorian calendar year shall be calculated on a consolidated basis), with no expenses subtracted therefrom. The amount of taxes payable thereon shall be calculated according to the Monthly Tax Rate Schedule, and calculation formula (Formula 6) is as follows: 3.非居民个人一个月内取得股权激励所得,单独按照本公告第二条规定计算当月收入额,不与当月其他工资薪金合并,按6个月分摊计税(一个公历年度内的股权激励所得应合并计算),不减除费用,适用月度税率表计算应纳税额,计算公式如下(公式六):
Amount of taxes payable on income from equity incentives for the current month=[(total amount of income from equity incentives obtained within the Gregorian calendar year ÷6) × applicable tax rate - quick deduction] × 6 - amount of taxes that have been paid on the income from equity incentives obtained within the Gregorian calendar year 当月股权激励所得应纳税额=[(本公历年度内股权激励所得合计额÷6)×适用税率-速算扣除数]×6-本公历年度内股权激励所得已纳税额
(d) Of the income from remuneration for labor services, income from author's remuneration, and income from royalties derived from inside China obtained by a non-resident individual, the amount of taxable income shall be the amount of income obtained each time as prescribed in the Tax Law, and the amount of taxes payable thereon shall be calculated according to the Monthly Tax Rate Schedule. 4.非居民个人取得来源于境内的劳务报酬所得、稿酬所得、特许权使用费所得,以税法规定的每次收入额为应纳税所得额,适用月度税率表计算应纳税额。
IV. Issues concerning the application of tax agreements to an individual who is not domiciled in China   四、关于无住所个人适用税收协定
Where an individual is a tax resident of the other contracting party (hereinafter referred to as the “tax resident individual of the other contracting party”) according the clauses on residents in an agreement on the avoidance of double taxation signed by the Chinese government and the arrangements on the avoidance of double taxation signed between the Mainland and the Hong Kong and Macao, he or she may enjoy the tax agreement treatment in accordance with the tax agreement and relevant provisions of the Ministry of Finance and the State Taxation Administration, or choose not to enjoy the tax agreement treatment in tax calculation and payment. Unless otherwise provided for in a tax agreement or by the Ministry of Finance or the State Taxation Administration, the application of a tax agreement to an individual who is not domiciled in China shall be governed by the following provisions: 按照我国政府签订的避免双重征税协定、内地与香港、澳门签订的避免双重征税安排(以下称税收协定)居民条款规定为缔约对方税收居民的个人(以下称对方税收居民个人),可以按照税收协定及财政部、税务总局有关规定享受税收协定待遇,也可以选择不享受税收协定待遇计算纳税。除税收协定及财政部、税务总局另有规定外,无住所个人适用税收协定的,按照以下规定执行:
(1) Provisions on the application of employment income clauses to an individual who is not domiciled in China (一)关于无住所个人适用受雇所得条款的规定。
(a) Enjoyment of the agreement treatment on the income from being employed abroad by an individual who is not domiciled in China 1.无住所个人享受境外受雇所得协定待遇。
For the purpose of this Announcement, “agreement treatment on the income from being employed abroad” means that the income obtained by a tax resident individual of the other contracting party from engaging in activities related to his or her employment outside China may be exempt from individual income tax according to the provisions of the employment income clauses in the tax agreement. 本公告所称境外受雇所得协定待遇,是指按照税收协定受雇所得条款规定,对方税收居民个人在境外从事受雇活动取得的受雇所得,可不缴纳个人所得税。
Where an individual who is not domiciled in China is a tax resident individual of the other contracting party, and his or her income from wages and salaries may be entitled to the agreement treatment on the income from being employed abroad, he or she may be exempt from payment of individual income tax. The income from wages and salaries shall be calculated based on Formula 2 in this Announcement. 无住所个人为对方税收居民个人,其取得的工资薪金所得可享受境外受雇所得协定待遇的,可不缴纳个人所得税。工资薪金收入额计算适用本公告公式二。
Where a resident individual who is not domiciled in China is a tax resident individual of the other contracting party, he or she may enjoy the agreement treatment according to the provisions of the preceding paragraph at the time of the withholding and prepayment of taxes and the filing of a tax return on a consolidated basis; and where a non-resident individual is a tax resident individual of the other contracting party, he or she may enjoy the agreement treatment in accordance with the provisions of the preceding paragraph when obtaining income. 无住所居民个人为对方税收居民个人的,可在预扣预缴和汇算清缴时按前款规定享受协定待遇;非居民个人为对方税收居民个人的,可在取得所得时按前款规定享受协定待遇。
(b) Enjoyment of the agreement treatment on the income from being employed inside China by an individual who is not domiciled in China 2.无住所个人享受境内受雇所得协定待遇。
For the purpose of this Announcement, “agreement treatment on the income from being employed inside China” means the income obtained by a tax resident individual of the other contracting party who has stayed for less than 183 days inside China during the period specified in the tax agreement from engaging in activities related to his or her employment inside China, if neither paid by a resident employer inside China independently or on the individual's behalf nor borne by a resident office established by the employer inside China, may be exempt from individual income tax according to the provisions of the employment income clauses in the tax agreement. 本公告所称境内受雇所得协定待遇,是指按照税收协定受雇所得条款规定,在税收协定规定的期间内境内停留天数不超过183天的对方税收居民个人,在境内从事受雇活动取得受雇所得,不是由境内居民雇主支付或者代其支付的,也不是由雇主在境内常设机构负担的,可不缴纳个人所得税。
Where an individual who is not domiciled in China is a tax resident individual of the other contracting party, and his or her income from wages and salaries may be entitled to the agreement treatment on the income from being employed inside China, he or she may be exempt from payment of individual income tax. The income from wages and salaries shall be calculated based on Formula 1 in this Announcement. 无住所个人为对方税收居民个人,其取得的工资薪金所得可享受境内受雇所得协定待遇的,可不缴纳个人所得税。工资薪金收入额计算适用本公告公式一。
Where a resident individual who is not domiciled in China is a tax resident individual of the other contracting party, he or she may enjoy the agreement treatment according to the provisions of the preceding paragraph at the time of the withholding and prepayment of taxes and the filing of a tax return on a consolidated basis; and where a non-resident individual is a tax resident individual of the other contracting party, he or she may enjoy the agreement treatment in accordance with the provisions of the preceding paragraph when obtaining income. 无住所居民个人为对方税收居民个人的,可在预扣预缴和汇算清缴时按前款规定享受协定待遇;非居民个人为对方税收居民个人的,可在取得所得时按前款规定享受协定待遇。
(2) Provisions on the application of the clauses on independent personal services and operating profits to an individual who is not domiciled in China (二)关于无住所个人适用独立个人劳务或者营业利润条款的规定。
For the purpose of this Announcement, “agreement treatment on independent personal services or operating profits” means that the income from independent personal services or operating profits obtained by a tax resident individual of the other contracting party, if meeting the conditions as set forth in the tax agreement, may be exempt from individual income tax in accordance with the provisions of the clauses on independent personal services or operating profits in the tax agreement. 本公告所称独立个人劳务或者营业利润协定待遇,是指按照税收协定独立个人劳务或者营业利润条款规定,对方税收居民个人取得的独立个人劳务所得或者营业利润符合税收协定规定条件的,可不缴纳个人所得税。
Where a resident individual who is not domiciled in China is a tax resident individual of the other contracting party, and his or her income from remuneration for labor services or income from author's remuneration may be entitled to the agreement treatment on independent personal services or operating profits, such income may be exempt from individual income tax at the time of the withholding and prepayment of taxes and the filing of a tax return on a consolidated basis. 无住所居民个人为对方税收居民个人,其取得的劳务报酬所得、稿酬所得可享受独立个人劳务或者营业利润协定待遇的,在预扣预缴和汇算清缴时,可不缴纳个人所得税。
Where a non-resident individual is a tax resident individual of the other contracting party, and his or her income from remuneration for labor services or income from author's remuneration may be entitled to the agreement treatment on independent personal services or operating profits, he or she may be exempt from payment of individual income tax when obtaining the income. 非居民个人为对方税收居民个人,其取得的劳务报酬所得、稿酬所得可享受独立个人劳务或者营业利润协定待遇的,在取得所得时可不缴纳个人所得税。
(3) Provisions on the application of clauses on director's fees to an individual who is not domiciled in China (三)关于无住所个人适用董事费条款的规定。
Where a tax resident individual of the other contracting party is a senior executive, and there is no clause on director's fees in the tax agreement applicable to the individual or the clause in the tax agreement on director's fees does not apply to the individual, and the senior executive's remuneration obtained by the individual may be entitled to the treatment under the clauses on employment income, independent personal services or operating profits in the tax agreement, the senior executive's income from remuneration obtained by the individual may be not governed by the provisions of subparagraph (3) of Article 2 of this Announcement, and shall be governed by subparagraphs (1) and (2) of this Article, respectively. 对方税收居民个人为高管人员,该个人适用的税收协定未纳入董事费条款,或者虽然纳入董事费条款但该个人不适用董事费条款,且该个人取得的高管人员报酬可享受税收协定受雇所得、独立个人劳务或者营业利润条款规定待遇的,该个人取得的高管人员报酬可不适用本公告第二条第(三)项规定,分别按照本条第(一)项、第(二)项规定执行。
Where a tax resident individual of the other contracting party is a senior executive, and the senior executive's remuneration obtained by the individual may be subject to individual income tax inside China according to the clause on director's fees in the tax agreement, he or she shall pay individual income tax in accordance with the provisions on income from wages and salaries or income from remuneration for labor services. 对方税收居民个人为高管人员,该个人取得的高管人员报酬按照税收协定董事费条款规定可以在境内征收个人所得税的,应按照有关工资薪金所得或者劳务报酬所得规定缴纳个人所得税。
(4) Provisions on the application of clauses on royalties and technical service fees to an individual who is not domiciled in China (四)关于无住所个人适用特许权使用费或者技术服务费条款的规定。
For the purpose of this Announcement, “agreement treatment on royalties or technical service fees” means that the taxes on the royalties or technical service fees meeting the relevant requirements obtained by a tax resident individual of the other contracting party may be calculated and paid based on the amount of taxable income and the taxation rate specified in the tax agreement in accordance with the provisions of the clause on royalties or technical service fees in the tax agreement. 本公告所称特许权使用费或者技术服务费协定待遇,是指按照税收协定特许权使用费或者技术服务费条款规定,对方税收居民个人取得符合规定的特许权使用费或者技术服务费,可按照税收协定规定的计税所得额和征税比例计算纳税。
Where a resident individual who is not domiciled in China is a tax resident individual of the other contracting party, and its income from royalties, income from author's remuneration or income from remuneration for labor services may be entitled to the agreement treatment on royalties or technical service fees, such income may be not included in the comprehensive income, and the amount of taxes payable thereon shall be calculated based on the amount of taxable income and the taxation rate specified in the tax agreement in the month when the income is obtained, and be withheld and prepaid. At the time of filing of an annual tax return on a consolidated basis, the individual's income which has enjoyed the agreement treatment on royalties or technical service fees shall not be included in the annual comprehensive income, and the amount of taxes payable and the amount of taxes in arrears that shall be paid and the amount of taxes that shall be refunded in the year shall be calculated separately based on the amount of taxable income and the taxation rate specified in the tax agreement. 无住所居民个人为对方税收居民个人,其取得的特许权使用费所得、稿酬所得或者劳务报酬所得可享受特许权使用费或者技术服务费协定待遇的,可不纳入综合所得,在取得当月按照税收协定规定的计税所得额和征税比例计算应纳税额,并预扣预缴税款。年度汇算清缴时,该个人取得的已享受特许权使用费或者技术服务费协定待遇的所得不纳入年度综合所得,单独按照税收协定规定的计税所得额和征税比例计算年度应纳税额及补退税额。
Where a non-resident individual is a tax resident individual of the other contracting party, and its income from royalties, income from author's remuneration or income from remuneration for labor services may be entitled to the agreement treatment on royalties or technical service fees, the amount of taxes payable may be calculated based on the amount of taxable income and the taxation rate specified in the tax agreement. 非居民个人为对方税收居民个人,其取得的特许权使用费所得、稿酬所得或者劳务报酬所得可享受特许权使用费或者技术服务费协定待遇的,可按照税收协定规定的计税所得额和征税比例计算应纳税额。
V. Relevant provisions on the administration of collection of taxes payable by an individual who is not domiciled in China   五、关于无住所个人相关征管规定
(1) Provisions on the expected length of residence inside China of an individual who is not domiciled in China (一)关于无住所个人预计境内居住时间的规定。
An individual who is not domiciled in China shall, when filing a tax return for the first time within a tax year, expect the number of days of his or her residence inside China within a tax year and the number of days of his or her stay inside China during the period specified in the tax agreement based on the agreement in the contract, and calculate and pay taxes based on the expectation. In case of any difference between the actuality and the expectation, it shall be handled according to the following provisions: 无住所个人在一个纳税年度内首次申报时,应当根据合同约定等情况预计一个纳税年度内境内居住天数以及在税收协定规定的期间内境内停留天数,按照预计情况计算缴纳税款。实际情况与预计情况不符的,分别按照以下规定处理:
(a) Where an individual who is not domiciled in China is previously determined as a non-resident individual, but has become a resident individual because his or her length of residence inside China is extended, he or she shall be governed by the tax payment and withholding method within a tax year, and file a tax return on a consolidated basis according to the relevant provisions on resident individuals after the end of the year. However, if the individual leaves China in the current year and is expected not to enter China again within the tax year, he or she may choose to file a tax return on a consolidated basis before leaving China. 1.无住所个人预先判定为非居民个人,因延长居住天数达到居民个人条件的,一个纳税年度内税款扣缴方法保持不变,年度终了后按照居民个人有关规定办理汇算清缴,但该个人在当年离境且预计年度内不再入境的,可以选择在离境之前办理汇算清缴。
(b) Where an individual who is not domiciled in China is previously determined as a resident individual, but has become a resident individual because his or her length of residence inside China is shortened, he or she shall, within 15 days during the period from the day when he or she fails to meet the requirements for a resident individual to the end of the year, report to the competent tax authority, and re-calculate the amount of taxes payable according to the provisions on non-resident individuals, and file the returns of the taxes in arrears paid, and no late fee for taxes shall be levied thereon. Where tax refund is required, it shall be handled as required. 2.无住所个人预先判定为居民个人,因缩短居住天数不能达到居民个人条件的,在不能达到居民个人条件之日起至年度终了15天内,应当向主管税务机关报告,按照非居民个人重新计算应纳税额,申报补缴税款,不加收税收滞纳金。需要退税的,按照规定办理。
(c) Where an individual who is not domiciled in China is expected to reside in China for not more than 90 days in total within a tax year, but has actually resided more than 90 days inside China, or a tax resident individual of the other contracting party is expected to stay for not more than 183 days inside China during the period specified in the tax agreement, but has actually stayed for more than 183 days, he or she shall, within 15 days after the end of the month in which the 90-day or 183-day period expires, report to the competent tax authority , re-calculate the amount of taxes payable on the wages and salaries for previous months, and pay taxes in arrears, and no late fee for taxes shall be levied thereon. 3.无住所个人预计一个纳税年度境内居住天数累计不超过90天,但实际累计居住天数超过90天的,或者对方税收居民个人预计在税收协定规定的期间内境内停留天数不超过183天,但实际停留天数超过183天的,待达到90天或者183天的月度终了后15天内,应当向主管税务机关报告,就以前月份工资薪金所得重新计算应纳税款,并补缴税款,不加收税收滞纳金。
(2) Provisions on the report by the domestic employer of an individual who is not domiciled in China of the information an overseas affiliated party's payment of income from wages and salaries (二)关于无住所个人境内雇主报告境外关联方支付工资薪金所得的规定。
Where the income from wages and salaries obtained inside China by an individual who is not domiciled in China for holding a post or being employed inside China should have been paid by the employer inside China but is partially or fully paid by an overseas affiliated party when there is an affiliation between the employer inside China and the entity or individual outside China, the individual who is not domiciled in China may file a tax return on its own initiative, or entrust the tax payment to his or her employer inside China. Where an individual who is not domiciled in China does not entrust the tax payment to his or her employer inside China, the employer inside China shall, within 15 days after the end of the month when the relevant income is paid, report to the tax authority having jurisdiction the relevant information, including the working arrangements made by the employer inside China and the overseas affiliated party for the individual, overseas payment information, the contact information of the individual who is not domiciled in China, and other information. 无住所个人在境内任职、受雇取得来源于境内的工资薪金所得,凡境内雇主与境外单位或者个人存在关联关系,将本应由境内雇主支付的工资薪金所得,部分或者全部由境外关联方支付的,无住所个人可以自行申报缴纳税款,也可以委托境内雇主代为缴纳税款。无住所个人未委托境内雇主代为缴纳税款的,境内雇主应当在相关所得支付当月终了后15天内向主管税务机关报告相关信息,包括境内雇主与境外关联方对无住所个人的工作安排、境外支付情况以及无住所个人的联系方式等信息。
VI. This Announcement shall come into force on January 1, 2019. Where taxes on income obtained by a non-resident individual after January 1, 2019, are overpaid according to the former provisions, he or she may apply for tax refund in accordance with the law. The following documents or clauses of documents shall be repealed on January 1, 2019:   六、本公告自2019年1月1日起施行,非居民个人2019年1月1日后取得所得,按原有规定多缴纳税款的,可以依法申请办理退税。下列文件或者文件条款于2019年1月1日废止:
(1) Notice of the Ministry of Finance and the State Taxation Administration on Several Issues Concerning the Calculation, Collection and Exemption of Individual Income Tax on Personnel Who Stay in China Temporarily based on Their Actual Length of Residence in China (No. 059 [1988], MOF). (一)《财政部税务总局关于对临时来华人员按实际居住日期计算征免个人所得税若干问题的通知》((88)财税外字第059号);
(2) Notice of the State Taxation Administration on the Obligation to Pay Taxes on the Income from Wages and Salaries Obtained by Individuals Who Are Not Domiciled in China (No. 148 [1994], STA). (二)《国家税务总局关于在境内无住所的个人取得工资薪金所得纳税义务问题的通知》(国税发〔1994〕148号);
(3) Notice of the Ministry of Finance and the State Taxation Administration on Issues Concerning How to Calculate the Five-Year Residence Period in China for Individuals Who Are Not Domiciled in China (No. 98 [1995], MOF). (三)《财政部 国家税务总局关于在华无住所的个人如何计算在华居住满五年问题的通知》(财税字〔1995〕98号);
(4) Articles 1 through 4卡在了奇怪的地方 of the Notice of the State Taxation Administration on Several Specific Issues Concerning the Calculation and Payment of Individual Income Tax by Individuals Who Are Not Domiciled in China (Letter No. 125 [1995], STA). (四)《国家税务总局关于在中国境内无住所的个人计算缴纳个人所得税若干具体问题的通知》(国税函发〔1995〕125号)第一条我不休息我还能学、第二条、第三条、第四条
(5) Notice of the State Taxation Administration on Several Issues Concerning the Tax Agreements Involved by Payment of Individual Income Tax by Individuals Who Are Not Domiciled in China (Letter No. 155 [1995], STA). (五)《国家税务总局关于在中国境内无住所的个人缴纳所得税涉及税收协定若干问题的通知》(国税发〔1995〕155号);
(6) Notice of the State Taxation Administration on Issues Concerning the Collection of Taxes on Bonuses Obtained by Individuals Who Are Not Domiciled in China (No. 183 [1996], STA). (六)《国家税务总局关于在中国境内无住所的个人取得奖金征税问题的通知》(国税发〔1996〕183号);
(7) Official Reply of the State Taxation Administration on the Determination of the Tax Payment Obligation on Several Months' Bonuses Obtained by the Foreign Employees of MITSUI & CO., LTD, Dalian Office (Letter No. 546 [1997], STA). (七)《国家税务总局关于三井物产(株)大连事务所外籍雇员取得数月奖金确定纳税义务问题的批复》(国税函〔1997〕546号);
(8) Notice of the State Taxation Administration on Issues Concerning the Foreign-Funded Enterprises and Foreign Enterprises' Withdrawal and Payment of Individual Income Tax on Their Employees' Wages and Salaries Paid by Overseas Enterprises (No. 241 [1999], STA) (八)《国家税务总局关于外商投资企业和外国企业对境外企业支付其雇员的工资薪金代扣代缴个人所得税问题的通知》(国税发〔1999〕241号);
(9) Notice of the State Taxation Administration on Issues Concerning the Determination of the Obligation to Pay Taxes on the Bonuses Obtained by Individuals Who Are Not Domiciled in China for the Months in Which They Do Not Perform Duties inside China我不休息我还能学 (Letter No. 245 [1999], STA). (九)《国家税务总局关于在中国境内无住所个人取得不在华履行职务的月份奖金确定纳税义务问题的通知》(国税函〔1999〕245号);
(10) Notice of the State Taxation Administration on Issues Concerning the Determination of the Obligation to Pay Taxes on the Income from Wages and Salaries in the Form of Negotiable Securities Obtained by Individuals Who Are Not Domiciled in China (No. 190 [2000], STA). (十)《国家税务总局关于在中国境内无住所个人以有价证券形式取得工资薪金所得确定纳税义务有关问题的通知》(国税函〔2000〕190号);
(11) Notice of the State Taxation Administration on Several Issues Concerning the Implementation of Tax Agreements and the Individual Income Tax Law by Individuals Who Are Not Domiciled in China (No. 97 [2004], STA). (十一)《国家税务总局关于在境内无住所的个人执行税收协定和个人所得税法若干问题的通知》(国税发〔2004〕97号);
(12) Article 6 of the Notice of the State Taxation Administration on Adjusting the Method of Calculating and Levying Individual Income Tax on Annual One-off Bonuses and Other Income Obtained by Individuals (No. 9 [2005], STA). (十二)《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发〔2005〕9号)第六条
(13) Official Reply of the State Taxation Administration on Issues Concerning the Calculation of Individual Income Tax Payable on the Income from Wages and Salaries by Individuals Who Are Not Domiciled in China (Letter No. 1041 [2005], STA). (十三)《国家税务总局关于在境内无住所个人计算工资薪金所得缴纳个人所得税有关问题的批复》(国税函〔2005〕1041号);
(14) Official Reply of the State Taxation Administration on the Formulas Applicable to the Calculation of Individual Income Tax by Individuals Who Are Not Domiciled in China and Assume the Positions of Directors or Senior Executives inside China (Letter No. 946 [2007], STA). (十四)《国家税务总局关于在中国境内担任董事或高层管理职务无住所个人计算个人所得税适用公式的批复》(国税函〔2007〕946号)。
 特此公告。
Annex: Schedule of Comprehensive Income Tax Rates after Conversion on a Monthly basis 附件:按月换算后的综合所得税率表
Ministry of Finance 财政部
State Taxation Administration 税务总局
March 14, 2019 2019年3月14日
Annex: 附件:
Schedule of Comprehensive Income Tax Rates after Conversion on a Monthly basis 按月换算后的综合所得税率表

Brackets
Amount of Monthly Taxable IncomeTax RateQuick Deduction
1Up to 3,000 yuan3%0
2Over 3,000 yuan nor more than 12,000 yuan10%210
3Over 12,000 yuan nor more than 25,000 yuan20%1410
4Over 25,000 yuan nor more than 35,000 yuan25%2660
5Over 35,000 yuan nor more than 55,000 yuan30%4410
6Over 55,000 yuan nor more than 80,000 yuan35%7160
7Over 80,000 yuan45%15160
 

级数


全月应纳税所得额


税率


速算扣除数


1


不超过3000元的


3%


0


2


超过3000元至12000元的部分


10%


210


3


超过12000元至25000元的部分


20%


1410


4


超过25000元至35000元的部分


25%


2660


5


超过35000元至55000元的部分


30%


4410


6


超过55000元至80000元的部分


35%


7160


7


超过80000元的部分


45%


15160


     
     
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