非居民个人所得税相关咨询热点多语种版本来啦（英语版）

原创 深圳税务

日期：2020.4.27

01. 什么是居民个人和非居民个人？

What are resident and non-resident?

答：居民个人是指在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人。

非居民个人是指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。

A resident refers to any individual who has a residence within the territory of China or who has no residence but has stayed within the territory of China for totally 183 days or longer in a single tax year.    

A non-resident refers to any individual who has no residence and does not stay within the territory of China or who has no residence but has stayed within the territory of China for totally less than 183 days in a single tax year.

02. 非居民个人需要进行综合所得年度汇算吗？

Shall a non-resident apply for the final settlement of his/her comprehensive incomes of the year?

答：非居民个人取得工资、薪金所得，劳务报酬所得，稿酬所得和特许权使用费所得，有扣缴义务人的，由扣缴义务人按月或者按次代扣代缴税款，不办理年度汇算。

For incomes from wages, salaries, labor services, contributions and loyalties received by a non-resident, the withholding agent, if any, shall withhold and pay the tax on a monthly or timely basis for the non-resident, and such individual does not have to apply for the final settlement of the year.

03. 在中国境内有住所个人的“住所”是如何判定的？

How to determine the “residence” of an individual who has a residence within the territory of China?

答：税法上所称“住所”是一个特定概念，不等同于实物意义上的住房。按照个人所得税法实施条例第二条规定，在境内有住所的个人，是指因户籍、家庭、经济利益关系而在境内习惯性居住的个人。习惯性居住是判定纳税人是居民个人还是非居民个人的一个法律意义上的标准，并不是指实际的居住地或者在某一个特定时期内的居住地。对于因学习、工作、探亲、旅游等原因而在境外居住，在这些原因消除后仍然回到中国境内居住的个人，则中国为该纳税人的习惯性居住地，即该个人属于在中国境内有住所。

对于境外个人仅因学习、工作、探亲、旅游等原因而在中国境内居住，待上述原因消除后该境外个人仍然回到境外居住的，其习惯性居住地不在境内，即使该境外个人在境内购买住房，也不会被认定为境内有住所的个人。

The term “residence” in tax laws is a special concept, not equivalent to a house in the real sense. According to Article 2 of the Implementation Regulations on the Individual Income Tax Law, an individual who has a residence within the territory of China refers to anyone who has a habitual residence within the territory of China on account of household registration, family ties and economic interests. Habitual residence is a legal criterion to determine whether a taxpayer is a resident or non-resident. It does not refer to an actual residence or a residence at a particular period of time. If an individual resides abroad for study, work, family visit, travel, etc. and then returns to reside in China, his/her habitual residence shall be China, that is, the individual has a residence within the territory of China.

If an overseas individual resides in China only for study, work, family visit, travel, etc., and then returns to reside abroad, his/her habitual residence shall be outside China and even though he/she has purchased a residence within the territory of China, he/she shall not be deemed as an individual who has a residence within the territory of China.

04. 无住所居民个人取得综合所得需要进行年度汇算吗？

Shall a resident who does not have a residence apply for the final settlement of his/her comprehensive individual incomes of the year?

答：无住所居民个人取得综合所得，年度终了后，应将年度工资薪金收入额、劳务报酬收入额、稿酬收入额、特许权使用费收入额汇总，计算缴纳个人所得税。需要办理年度汇算的，依法办理年度汇算。

If a resident who does not have a residence has received comprehensive individual incomes, he/she shall, at the end of the year, consolidate his/her annual incomes from wages, salaries, labor services, contributions and loyalties into the individual income tax payable. Those who should apply for the final settlement of the year should apply for the final settlement of the year in accordance with laws.

05. 无住所居民个人税款如何计算？

 How to calculate the individual tax for a resident who does not have a residence?

答：无住所居民个人取得综合所得，年度终了后，应按年计算个人所得税；有扣缴义务人的，由扣缴义务人按月或者按次预扣预缴税款；需要办理年度汇算的，按照规定办理年度汇算，年度综合所得应纳税额计算公式如下：

年度综合所得应纳税额 =（年度工资薪金收入额+年度劳务报酬收入额+年度稿酬收入额+年度特许权使用费收入额减除费用-专项扣除-专项附加扣除-依法确定的其他扣除-捐赠）×适用税率-速算扣除数无住所居民个人为外籍个人的， 2022 年 1 月 1 日前计算工资薪金收入额时，已经按规定减除住房补贴、子女教育费、语言训练费等八项津补贴的，不能同时享受专项附加扣除。

If a resident who does not have a residence has received comprehensive individual incomes, he/she shall, at the end of the year, annualize his/her individual income tax; Where there is a withholding agent, the withholding agent shall withhold and pay the tax in advance on a monthly or timely basis; Those who should apply for the final settlement of individual income tax of the year shall apply for the final settlement of the year as required. The comprehensive income tax payable of the year shall be calculated as follows:

Comprehensive Income Tax Payable of the Year = (Incomes from Wages and Salaries of the Year + Incomes from Labor Services of the Year + Incomes from Contributions of the Year + Incomes from Royalties of the Year – Special Deductions – Special Additional Deductions – Other Deductions Prescribed by Laws – Donations) × Applicable Tax Rate - Quick Deduction Factor If a resident who has no residence is a foreigner and calculates his/her incomes from wages and salaries before January 1, 2022, with eight subsidies for housing, children’s education, language training, etc. being deducted as required, he/she cannot enjoy special additional deductions at the same time.

来源：深圳税务

供稿：个人所得税处、国际税收管理处

编发：纳税服务和宣传中心