外国人はどのような条件で中国のIITに提出する必要がありますか？
新しいコロナウイルスの発生が効果的に抑制され、多くの企業が着実なペースで事業に復帰していることを嬉しく思います。
2018年後半にIIT改革が行われて以来、初めての中国年次個人所得税（「IIT」）の申告をお知らせします。申告期間は2020年3月1日から2020年6月30日までです。
As per the Announcement of the State Taxation Administration (“SAT”) concerning the Annual IIT filing the year 2019, the resident individuals should self-assess whether they should lodge an annual IIT filing for their “comprehensive income” (namely wages and salaries, personal services income, author’s remuneration, and royalties) obtained in the calendar year 2019. In this regard, we have prepared the following guide aimed at preparing your HR and employees for the first time annual IIT filing.Overview of the Year 2019 annual IIT filing
Overview of the Year 2019 annual IIT filing
IIT法によれば、居住者（「納税者」）は、2019年に得られた包括利益に基づいて、2019年の課税債務を計算し、60,000元の標準基本控除、特別控除、特別追加控除も適用するものとします。 該当するIITレートを使用する前に、必要に応じて他の許容可能な控除（例：適格な寄付）として。
The taxpayer should settle any tax payment due upon annual IIT filing. In case of a tax refund, the taxpayer may apply for such refund.
When taxpayers need to file annual IIT?
2019年に納税者が前払いしたIITは、年次IIT計算とそれに続くIIT払い戻しの申請により、2019年の実際のIIT支払額を超えています。
包括利益は60K人民元を超えませんが、IITは2019年に源泉徴収され、支払われました。
パーソナルサービスの収入から差し引かれるIIT、著者の報酬およびロイヤルティは、2019年の実際のIIT責任よりも高くなります。
年度中、適格な標準税額控除および/または特定の控除は、子供の教育、継続教育、住宅ローンの利子または賃貸費用などの納税者によって報告または十分に享受されません。
2019年に適格な税額控除を宣言または十分に享受できませんでした。
The comprehensive income exceeds RMB120k in 2019 and the final tax payment due exceeds RMB400. For example:
– If comprehensive income is from two or more sources, and IIT withheld from those sources is below the final tax payable.
When taxpayers do not need to file annual IIT?
包括利益は12万人民元を超えません。
2019年の最終納税額は400人民元を超えません。
包括利益の前払いIITは、2019年の最終年次IITポジションと同じであるか、納税者が払い戻しを申請する予定はありません。
Annual IIT filing for 「非居住者」および「非居住者」
1. According to the Announcement issued jointly by the Ministry of Finance and the SAT on the IIT policy for non-resident individuals and-domiciled individuals in 2019, if an expatriate employee is assessed to be a non-resident in advance but subsequently meets resident individual conditions due to extension of the residence duration to 183 days or more within a calendar year, the IIT calculation method should remain unchanged throughout the calendar year for withholding purpose. After year-end, they shall file an annual IIT in accordance with the relevant provisions of resident individuals.
2. If an expatriate employee is assessed to be a resident taxpayer in advance, and he/she is expected to leave China without returning in the same year of departure, he/she is required to lodge an annual IIT filling before leaving the country.
Generally speaking, the IIT liability of an expatriate employee would be complicated taking into account their offshore arrangements. It is necessary to consider the expatriate’s overseas income, if any, together with their comprehensive income in China. Expatriates and often company HR may be expected to gauge whether the expatriate’s PRC IIT obligations are fulfilled throughout their employment inChina. This sometimes could be a real challenge.
さらに、駐在員は、中国の所得に関して管轄の中国税務当局によって発行された年次IIT通関証明書を必要とすることがよくあります。これは、二重課税を回避するために自国で外国税額控除を請求するための重要な証拠の1つとして使用できます。
Three ways to lodge an annual IIT filing
1. Self-lodgment: PRC tax authorities provide taxpayers with efficient and fast online tax services. A taxpayer may handle the 2019 annual IIT filing via such online platforms including an IIT App on mobile phones. Alternatively, taxpayers may lodge the filing by mail or over the counter at the tax office. When there are two or more sources of employment in 2019, the taxpayer may choose to report all their employment income to the competent tax authority in charge of any one of the respective employer.
2. Lodging via employer: Taxpayers should have a written agreement with the employer before 30 April 2020, agreeing to provide the employer with the complete comprehensive income together with the details on deductions, tax benefits, etc. Taxpayers are held liable for the authenticity, accuracy, and completeness of the information provided.
3. Lodging via agent: Taxpayers may engage a tax services provider to assist with the annual IIT filing. Taxpayers are required to sign an authorization letter with the service provider in this regard.
今後数週間で、詳細なガイドラインがSATによって発行される予定です。 エリートステージはアップデートを綿密にフォローし、利用可能になったら共有します。
Should you require any assistance in the 2019 annual IIT filing, or wish to receive annual IIT filling training, please feel free to get in touch with us.
