助力“走出去” | 关于境外所得你还有这些疑问？解答来啦！(内附英文版)

深圳税务  2021.6.18

01什么是居民个人境外所得？

(What’s overseas income obtained by resident individuals?)

（1） 因任职、受雇、履约等在中国境外提供劳务取得的所得；

(1) Income derived from the provision of labor services outside the territory of China due to appointments, employment, performance of contracts, etc.;

（2）中国境外企业以及其他组织支付且负担的稿酬所得；

(2) Income from author’s remuneration paid by enterprises and other organizations outside the territory of China;

（3）许可各种特许权在中国境外使用而取得的所得；

(3) Income from various franchise royalties to be used outside the territory of China;

（4）在中国境外从事生产、经营活动而取得的与生产、经营活动相关的所得；

(4) Related income derived from production and business activities outside the territory of China;

（5）从中国境外企业、其他组织以及非居民个人取得的利息、股息、红利所得；

(5) Interest, dividends and bonuses income obtained from enterprises, other organizations and non-resident individuals outside the territory of China;

（6）将财产出租给承租人在中国境外使用而取得的所得；

(6) Income obtained from leasing property to the lessee outside the territory of China;

（7）转让中国境外的不动产、转让对中国境外企业以及其他组织投资形成的股票、股权以及其他权益性资产或者在中国境外转让其他财产取得的所得。但转让对中国境外企业以及其他组织投资形成的权益性资产，该权益性资产被转让前三年（连续36个公历月份）内的任一时间，被投资企业或其他组织的资产公允价值50%以上来自位于中国境内的不动产的，取得的所得为来源于中国境内的所得；

(7) Income from transactions of immovable property outside the territory of China, transactions of stocks, equity and other equity assets formed from investment by foreign enterprises or other organizations and transactions of other property outside the territory of China. However, in case of the transactions of equity assets formed from investment by foreign enterprises or other organizations, at any time within the first three years (36 consecutive calendar months) after the equity assets are transferred.If more than 50% of the fair value of the assets of the invested companies or other organizations comes from the immovable property within the territory of China, the income shall be regarded as obtained from China.

（8）中国境外企业、其他组织以及非居民个人支付且负担的偶然所得；

(8) Incidental income paid by enterprises, other organizations and non-resident individuals outside the territory of China;

（9）财政部、税务总局另有规定的，按照相关规定执行。

(9) If the Ministry of Finance and the State Taxation Administration issue separate stipulations, it shall be implemented in accordance with the relevant stipulations.

其中第（1）至第（3）项统称为综合所得，第（4）项简称为经营所得，第（5）至第（8）项统称为分类所得。

Among them, items (1) to (3) are collectively referred to as comprehensive income; item (4) is referred to as business income, and items (5) to (8) are collectively referred to as classified income.

02如何计算应纳税额？

(How to calculate the amount of tax payable)

（1） 取得综合所得，应与境内综合所得合并计算应纳税额；

(1) In the case of comprehensive income, the tax payable shall be calculated in combination with the comprehensive income obtained within the territory of China.

（2）取得经营所得，应与境内经营所得合并计算应纳税额；

(2) In the case of business income, the tax payable shall be calculated in combination with the business income obtained within the territory of China.

（3）取得分类所得，不与境内所得合并，应当分别单独计算应纳税额。

(3) In the case of classified income, the tax payable shall be calculated separately and shall not be calculated in combination with classified income obtained within the territory of China.

03如何将境外所得折算成人民币？

(How to convert the overseas income to RMB)

取得来源于境外的所得或者实际已经在境外缴纳的所得税税额为人民币以外货币的，按照办理纳税申报或者扣缴申报的上一月的最后一日人民币汇率中间价，折合成人民币计算应纳税所得额。

If the overseas income or the income tax actually is paid outside the territory of China  in a currency other than RMB, the taxable income shall be calculated in RMB according to the central parity rate of the last day of the previous month when handling tax filing or withholding filing .

年度终了后办理汇算清缴的，对已经按月、按季或者按次预扣预缴税款的人民币以外货币所得，不再重新折算；对应当补缴税款的所得部分，按照上一纳税年度最后一日人民币汇率中间价，折合成人民币计算应纳税所得额。

If resident individuals file the final settlement after the end of the year, income in currencies other than RMB that has been withheld and prepaid taxes on a monthly, quarterly, or time-by-time basis will not be recalculated; for the income that should be levied overdue tax, the taxable income shall be calculated in RMB according to the central parity rate of the last day of the previous tax year.

04如何计算境外经营亏损？

(How to calculate the losses of overseas business)

居民个人来源于境外的经营所得，按照个人所得税法及其实施条例的有关规定计算的亏损，不得抵减其境内或他国（地区）的应纳税所得额，但可以用来源于同一国家（地区）以后年度的经营所得按中国税法规定弥补。

For resident individuals’ business income derived from overseas, the losses calculated in accordance with the relevant provisions of the Individual Income Tax Law and its implementation regulations cannot be used to deduct the taxable income obtained within the territory of China or from other countries (regions). But the losses can be made up using the business income obtained from the same country (region) next years in accordance with the provisions of the Chinese tax law.

政策依据：

《财政部税务总局关于境外所得有关个人所得税政策的公告》

（财政部税务总局公告2020年第3号）发文日期：2020年01月17日

Reference of Laws and Regulations

Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Individual Income Tax Policies for Overseas Income (Announcement No. 3 [2020] of the Ministry of Finance and the State Taxation Administration Issued on January 17th 2020)

来源：深圳税务

供稿：第三税务分局

编发：纳税服务和宣传中心