6、不可忽視的個稅申報

6、不可忽視的個稅申報

這周，美國總部派一個名叫Brown的美國人來中國負責運營監(jiān)督。Brown是第一次被外派到亞洲，有些水土不服，剛到北京第二天就病倒了。隔天一早他就打電話給Johnson，要求請兩天的病假，可能要下周才能來公司上班了。因為Brown剛到中國，公司還沒給他招assistant（助理），他的一些需要協(xié)助的事務就臨時由Nancy來處理了。Brown請了病假，Nancy自然就特別忙碌。

中午時分，稅務局涉外分局打來電話，要Brown過去參加一個personal income tax seminar（個人所得稅講座），他本人既然不在，就只能由Nancy來替他參加這個seminar了。

像Innovo這樣的跨國企業(yè)，本地員工和外籍員工都有，薪酬體系也相應有所區(qū)別，以前一直聽人講，老外在中國收入高，福利好，但是要交的稅也不少。今天正好利用這個機會，Nancy要弄明白這到底是怎么回事。她先在網上搜索了一下中國對外籍在華員工的稅收政策規(guī)定，發(fā)現American Embassy（美國使館）的website上有非常簡潔清晰的介紹：

China has a multi-tiered system of tax liabilities for foreigners. There are different rules and regulations which are applied depending on the period of time you have worked in China and whether your home country has a double tax treaty with China.

There are different categories of expatriates working and living in China and different rules are applied. It is the obligation for new-to-China expatriates with full time employment here to make sure that they are in compliance, otherwise fines can be levied and passports censured. New comers need to obtain a work visa, residence permit, and register for tax upon commencing or signing contracts.

看了這段文字，Nancy才知道外籍員工的tax rate（繳稅額度）不僅和他們在中國工作的時間長短有關系，還和其所在國的tax policy（稅收政策）是否和中國相關政策掛鉤有關系。依法納稅也是他們的liability（義務），逃稅漏稅等行為都會受到punishment（懲罰）。

看看時間，還有半個小時就應該出發(fā)了，Nancy拿出了筆記本，把她在seminar上想要了解的問題一一列出來，以便到時候不遺漏要點。

　　Preparation for the Seminar

Make a list of questions you want to raise.

Be ready to make discussions.

Take notes for later reference.

在講座上，主講人在對外企職員個人所得稅的相關規(guī)定作了基本的介紹之后，便讓大家自由提問。

How is personal income tax calculated?

For people working in China, the taxable income is the balance of their monthly income after deducting RMB 800. For person recruited from outside China, the taxable income is the balance of their monthly income after deducting RMB 4,000. The IIT (Individual Income Tax) rates range from 5％ to 45％ at 9 progressive levels.

I am from a country outside China and have been employed to work in China. I travel to other countries a lot, will I be taxed as well?

If you derive income and work in the mainland for over 183 days, you are liable to individual income tax in China. Non-resident taxpayers refer to foreign nationals who have resided in China for less than a year. They are required to pay individual income tax to the Government only on incomes from sources within China.

Is there any category in the personal income that are deductible for tax?

For foreign workers who are eligible for individual income tax concessions, some categories of allowances might be deductible for tax purpose. These include housing allowance, meal allowance, travel allowance at reasonable levels, etc..

在這一階段，Nancy特別注意了主講人是怎樣回答大家的提問的。他用詞簡潔準確，表達層次分明，回答全面到位，還用了列數字、作比較和舉例子等方法來把抽象的定義解釋清楚。作為講座的主講人，在回答聽眾的問題時，應該做到：

Be concise and clear.

Use numbers if they are of help.

Explain with comparison.

Specific examples are necessary.

回到公司，Nancy把今天seminar上講到的內容又重新整理了一遍，并把主講人分發(fā)的材料scan and save（掃描并保存）到電腦里。以附件的形式發(fā)給Brown。并在郵件的結尾加了一句，I hope you feel better soon.（祝你早日康復。）半個小時以后，她竟然接到了Brown的回復郵件：“Thank you very much, Nancy. You did a great job! However, I am still feeling bad. Hope to see you all next week!” Nancy以為Brown此刻一定是病怏怏地躺在床上，沒想到他這么快就回復了郵件，便不禁對這個老外的工作態(tài)度肅然起敬?？磥磉@個從總部派來的總監(jiān)將會很快發(fā)揮作用。