We have talked a lot about personal income tax policies for foreigner nationals before. Today in this article, we will talk about specific matters again and also tell you something about the new foreign personal income tax rate.
我们之前也谈过很多次关于外籍人士的个人所得税相关的政策，今天在这篇文章里面，我们会再次详细谈谈具体的事项以及新的外籍个人所得税税率。
Beginning with the definition: What is a foreign individual?
The foreign citizens, and also overseas Chinese, compatriots from Hong Kong, Macao, Taiwan, please check the following information.
从定义开始说起：什么是外籍个人?
具有外国国籍的个人，华侨和香港、澳门、台湾同胞，参照执行。
What are the differences between the old and the new Individual Income Tax Law?
新旧《个人所得税法》有什么不同之处??
Original Individual Income Tax Law：
Individuals living in China for less than one year without residence or domicile, or who don’t reside in China and also have no domicile, their personal income tax shall be paid in accordance with the provisions of this Law basis on the income they required.
原《个人所得税法》在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，依照本法规定缴纳个人所得税。
New Individual Income Tax Law:
Individuals living in China for less than 183 days without residence or domicile, or who don’t reside in China and also have no domicile, they are deem as Non-resident individuals.
新《个人所得税法》在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人，为非居民个人。
Non-resident individuals need to pay Individual income tax for the following items:
非居民个人应当就下列项目缴纳个人所得税：
1. Income from salaries 工资、薪金所得
2. Income from labour reward 劳务报酬所得
3. Income from writing remuneration 稿酬所得
4. Income from royalties 特许权使用费所得
5. Income from Interest, dividends 利息、股息
6. Income from lease of property 财产租赁所得
7. Income from property transfer 财产转让所得
8. Gain by accident 偶然所得
How to calculate Individual income tax?
Salaries: Monthly income deducts 5000 RMB equal to Assessed Income Tax.
Labour reward, writing remuneration, royalties: The income of each time is as Assessed Income Tax.
如何计算个人所得税？
工资：月收入扣除5000元，相当于应纳所得税。
劳动报酬、书面报酬、特许权使用费：每次所得均作为应纳税所得额。
Tax amount = Assessed Income Tax × Tax Rate － Quick Deduction
Individual income tax for those individuals who reside in China
应纳税额=应纳所得税额×税率－速算扣除数