目前越来越多外国人在华工作，很多未来想在中国申请中国永久居留。而申请任职类的永久居留对于申请人的薪酬和纳税都有严格的要求，外籍人员个人所得税政策较为复杂，那么如何有效防范税务风险，从而不会影响任职类中国永久居留的申请呢？大鹤给大家分享一下外籍人员个人所得税政策及管理方面的一些风险点，在国内工作的纳税人可以对照查看，避免产生纳税风险。

At present, more and more foreigners are working in China, and many want to apply for permanent residence in China in the future. However, there are strict requirements on the salary and tax payment of applicants for permanent residence, and the individual income tax policy of foreigners is relatively complicated. So how to effectively prevent tax risks, so as not to affect the application for permanent residence in China? Dahe will share with you some risk points of foreign personal income tax policy and management. Taxpayers working in China can check it to avoid tax risks.

一、工薪所得一般规定 General Provisions on Salary income

1. 按规定负有纳税义务的外籍人员取得境内、境外支付工资薪金所得是否已经合并申报缴纳个人所得税；

Whether the income from wages and salaries paid at home and abroad has been declared and paid individual income tax by the foreign personnel who are liable for tax payment according to regulations;

2.在中国境内居住满五年，且第六年在中国境内居住满一年的外籍人员，来源于中国境内外的工资薪金所得和其它所得是否已经按规定在中国境内申报缴纳个人所得税；

For foreign nationals who have resided in China for at least five years and have resided in China for at least one year in the sixth year, whether their income from wages and salaries and other income derived from inside or outside China have been declared and paid individual income tax in China according to regulations;

3.外籍人员境内居住时间、工作时间计算是否准确，税收协定（安排）、计税公式适用是否正确；

Whether the calculation of residence time and working time of foreign nationals in China is accurate, and whether the tax agreement (arrangement) and tax calculation formula are correctly applied;

4.境外公司为境内企业提供技术支援、经营管理支持等劳务在境内构成常设机构，其派遣人员工资薪金所得是否已经按规定在中国境内申报缴纳个人所得税；

If an overseas company provides technical support, operation and management support and other services to a domestic enterprise as a permanent institution in China, whether the wages and salaries of its dispatched personnel have been declared and paid individual income tax in China in accordance with regulations;

5.外籍人员在公司（包括关联公司）任职、受雇，同时兼任董事、监事的，其取得的董事费、监事费是否已经与个人工资收入合并，按“工资薪金所得”项目申报缴纳个人所得税；

If a foreign employee holds or is employed in a company (including an affiliated company) and concurrently serves as a director or supervisor, whether the director's fee or supervisor's fee obtained has been combined with his or her personal salary income, and shall be declared and paid individual income tax under the item "Salary income";

6.不含税收入额（包括雇主全部负担税款、定额负担、比例负担、负担超过原居住国的税款)是否已经换算成含税收入额申报纳税；

Whether the amount of income excluding tax (including the total tax borne by the employer, the fixed tax burden, the proportional burden, the tax burden exceeding the original country of residence) has been converted into the amount of income including tax to declare and pay tax;

二、奖金、补贴Bonuses, subsidies

1. 当月取得的数月奖金、半年奖、完成任务奖等是否已经与工资薪金所得合并申报缴纳个人所得税；

Whether the monthly bonus, half-year bonus and task completion award obtained in the current month have been declared and paid individual income tax in combination with the income from wages and salaries;

2.工资薪金所得纳税义务不满一个月或没有纳税义务当月，取得的数月奖金、半年奖、完成任务奖等是否已经单独作一个月工资薪金所得申报缴纳个人所得税；

Whether the monthly bonus, half-year bonus and task completion award have been separately declared and paid individual income tax for monthly wage and salary income in the month less than one month or in the month without tax obligation;

3.外籍人员取得年终一次性奖金、年终双薪、年终劳动分红等所得是否已经按规定正确计算申报纳税；

Whether the foreign staff's income from year-end one-time bonus, year-end double salary and year-end labor dividend has been correctly calculated, declared and paid tax according to regulations;

三、其他Other

1.外籍人员仅在公司（包括关联公司）任董事、监事的会费是否已经按“劳务报酬所得”项目申报缴纳个人所得税；

Whether the foreign staff members who only serve as directors and supervisors of the company (including affiliated companies) have declared and paid individual income tax according to the "income from Labor remuneration" item;

2.企业对履约提供独立个人劳务的外籍人员是否已经按“劳务报酬所得”项目扣缴个人所得税；

Whether the enterprise has withheld individual income tax for the foreign personnel who perform the contract and provide independent personal services according to the "income from labor service remuneration" item;

3.非外商投资企业向参股外籍人员个人支付的股息、红利收入是否已经全额扣缴个人所得税；

Whether individual income tax has been fully withheld for dividends and bonus income paid by non-foreign-invested enterprises to foreign personnel participating in shares;

4.非外商投资企业留存收益和资本公积转增外籍人员股本是否已经按规定申报缴纳个人所得税；

Whether the retained earnings and capital reserves of non-foreign-invested enterprises have been transferred to the capital stock of foreign personnel has been declared and paid individual income tax in accordance with the provisions;

5.外籍人员个人股东转让境内企业股权是否已经按规定申报缴纳个人所得税。

Whether the foreign individual shareholders have declared and paid individual income tax in accordance with the regulations when transferring the equity of domestic enterprises.

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