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“中国天数”对判断所得来源地的影响(中英双语版)丨外服专家非居民个税系列解读(三)


摘要

本期,外服专家将进一步解读35号文中与“中国天数”有关的所得来源地的划分。

 

实务中,要正确计算无住所个人当月工资薪金收入额,必须划分来源于中国境内和境外的工资薪金所得。到底如何判断呢?看劳务发生地,还是收入的支付地?

 

《个人所得税法实施条例》第三条第(一)项列举了“因任职、受雇、履约等在中国境内提供劳务取得的所得”,35号文细化规定了工资薪金所得的来源地判断标准:个人取得归属于中国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。可见工资薪金所得遵循的是劳务发生地原则。

 

还记得我们第一期解析的“中国工作天数”吗?境内工作期间按照个人在境内工作天数计算。

 

举一个大家熟悉的例子:

A先生为香港居民,受雇于一家深圳企业,没有同时受雇于其他境外企业,每周一早上来深圳上班,周五晚上回香港过周末。A先生的境内工作天数是4天吗?错了,这是个理解上的误区。因为中国工作天数包含境内工作期间在境内、外享受的公休假、个人休假天数,且无住所个人未在境外单位任职的,无论其是否在境外停留,都不计算境外工作天数。 所以他的全月工资薪金所得,都是来源于境内的工资薪金所得。

 

对于无住所个人取得的数月奖金或者股权激励所得来源地的确定,遵循以下规则:

 

(1)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。

(2)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。

 

再来看个简单的例子:

美籍B先生2019年1月1日被总部派遣首次来华工作,4月3日收到一笔2018年年终奖,4月5日收到一笔2019年第一季度奖金。则其2019年第一季度奖金为来源于境内的所得,2018年年终奖是来源于境外的所得。

 

综上所述,当无住所个人在境内、境外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,在确定其当月工资薪金所得收入额时,计算方法体现了“先分后税”的征管新方法:

 

(点击查看大图)

 

注:


(1)无住所个人为缔约对方税收居民个人的,可以选择享受或者不享受税收协定待遇计算纳税,选择适用税收协定待遇的,除另有规定外,其符合协定规定的境内外工资薪金所得可通过适用35号文的公式一或公式二免于缴纳个人所得税。

 

(2)对于董事、监事及高层管理人员取得的报酬的来源地判定,35号文也有规定,其工资薪金所得收入额的确定及对税收协定的适用,将另行探讨。

 

另外,35号文也规定了稿酬所得的来源地判定标准: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。

值得注意的是,双重雇佣合同安排(无住所个人在境内、境外单位同时担任职务而同时在境内、境外工作),以及仅在境外单位任职而同时在境内、境外工作的安排,有其特定的商业原因,然而在如今税收征管趋严的形势下,更容易面临税务稽核。同时,往往有企业容易忽略此类安排下企业所得税方面的涉税风险及其带来的个人所得税的相应税负。在此提醒企业在做此类工作安排时,正确认识其复杂性,全面评估整体税负水平,慎重考虑涉税风险,及时寻求专业人士的帮助。

 

新利18体育好不好薪酬福利事业部拥有专业的税务团队,积累了大量税收理论和实务经验,在个人所得税税收合规(如焦点问题解析与应用)、税收咨询和相关筹划(如风险防范)等领域能持续提供基于企业操作实务范畴的解决方案,协助企业人力资源管理者应对当前税收改革的新形势。如果您对新个税法的规定及其对HR工作的影响有何疑问,欢迎咨询您的新利18体育好不好客户经理。

 

 


 

The overall tax liability will be dependent on how the factors are combined together. This can be shown visually in the table below.

 


 

Additional Notes:


- Additional changes to the treatment of bonuses and equity related incentives are also discussed in Circular No. 35. The income from a bonus or equity incentive which can be attributed to days spent working in China is therefore defined as China sourced income. In addition, the same type of income attributed to work conducted in China, but received after termination, resignation or fulfillment of contractual obligations shall be defined as income sourced from China.

 

- Dependent on where the non-domiciled individual is tax resident and the corresponding Double Taxation Treaty (DTT), they could choose to enjoy additional benefits set out by said DTT. These benefits could include the extension of the 90-day tax leniency to 183 days (refer to the first row of the table above).

 

- Circular No 35 stipulates that the income received via author’s remuneration which is borne by enterprises, public institutions or any other such organisation in China shall be treated as income derived from China.

 

- We will discuss the various implications levied on “Senior Management Personnel” in a separate upcoming article.


The latest raft of changes have shown that the authorities are encouraging top talent to be come work in the PRC by way of offering various forms of leniency in managing tax liability. That being said, this new legislation is often complicated and requires careful compliance, enterprises who employ large number of non-domiciled individuals who are operating on dual contracts and frequently travelling between countries, are more likely to be audited. We encourage firms to seek guidance on these new measures and to do their own due diligence.

 

The compensation and benefits division of FSG have years of professional tax experience and have accumulated expertise through extensive practice. If you have any questions regarding the new IIT law and its impact on HR, you are welcome to consult with your account manager from FSG.

 


 



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