稅收協(xié)定福利（個(gè)人篇）/ Tips on Tax Treaty Benefits（Individuals） “一帶一路”稅收宣傳之二
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稅收協(xié)定福利（個(gè)人篇）/ Tips on Tax Treaty Benefits（Individuals）
“一帶一路”稅收宣傳之二
發(fā)布時(shí)間：2020-04-22 14:47 來源：淮安局所得稅科
稅收協(xié)定不僅可以幫助個(gè)人有效消除跨境雙重征稅，還有可能提供比國(guó)內(nèi)法更優(yōu)惠的稅收待遇。今天，就跟大家分享一些個(gè)人可享受的稅收協(xié)定優(yōu)惠，請(qǐng)各位納稅人查收！
Not only can tax treaties effectively eliminate double taxation for individuals, they can provide more preferential tax treatment than domestic law. Today, I would like to share with you some of the tax treaty benefits that individuals can enjoy, please check it out!
一、什么是稅收協(xié)定
What is a tax treaty?
稅收協(xié)定是具有稅收管轄權(quán)的國(guó)家或地區(qū)之間締結(jié)的條約，目的是避免雙重征稅和防止偷漏稅。稅收協(xié)定主要涉及我國(guó)的企業(yè)所得稅和個(gè)人所得稅兩個(gè)稅種。
A tax treaty is an agreement signed by two countries or regions with tax jurisdiction to avoid double taxation and prevent tax evasion. Tax treaties mainly involve corporate income tax and individual income tax.
截至2019年12月31日, 我國(guó)已生效103個(gè)稅收協(xié)定和安排。稅收協(xié)定可以幫助跨境納稅人免稅、減稅、解決跨境稅收爭(zhēng)議，是跨境經(jīng)營(yíng)的稅收護(hù)身符。
China has brought 103 tax treaties and agreements into effect by December 31 2019. Tax treaties can help cross border taxpayers enjoy preferential treatment of tax reduction or exemption and settle cross border tax disputes, that’s why they are called “talismans” for taxpayers engaging in cross border operations.
二、個(gè)人可以享受哪些稅收協(xié)定優(yōu)惠？
What tax treaty benefits can individuals enjoy?
無論是居民個(gè)人取得來源于境外的所得，還是非居民個(gè)人取得來源于我國(guó)境內(nèi)的所得，只要符合稅收協(xié)定規(guī)定的條件，就可以享受相應(yīng)的優(yōu)惠待遇。常見的主要有以下幾種：
Whether a resident individual obtains income derived from abroad, or a non-resident individual obtains income derived from China, as long as the conditions stipulated in the tax treaty are met, corresponding preferential treatments can be enjoyed. Here are some common ones:
1.受雇所得免稅
Tax exemption on income from employment
個(gè)人取得來源于境外的工資薪金所得，符合條件的可享受境外個(gè)人所得稅免稅待遇。
Wages and salaries paid by overseas employers that meet the conditions of the tax treaty are eligible for individual income tax exemption.
如，德國(guó)公司委派其員工Hans先生來中國(guó)提供設(shè)備安裝調(diào)試服務(wù)，為期100天，德國(guó)公司未構(gòu)成我國(guó)境內(nèi)常設(shè)機(jī)構(gòu)。Hans先生為德國(guó)稅收居民，工資由德國(guó)公司承擔(dān)并支付。根據(jù)我國(guó)稅法，Hans先生在中國(guó)有納稅義務(wù)，但按中德稅收協(xié)定，則其在中國(guó)工作不滿183天，取得的報(bào)酬在中國(guó)免于納稅。
For example, a German company appoints its employee Mr. Hans to provide equipment installation and commissioning services in China for a period of 100 days. The German company has no permanent establishment in China. Mr. Hans is a German tax resident and his salary is borne and paid by the German company. Mr. Hans has a tax liability in China under Chinese domestic tax law, while according to the Sino-German tax treaty, the payment obtained from the German company during his work in China for less than 183 days is exempt from tax in China.
反之，我國(guó)稅收居民個(gè)人外派在德國(guó)開展工作，符合條件的也可享受德國(guó)個(gè)人所得稅免稅待遇。
On the other hand, Chinese tax residents who are dispatched to work in Germany can also enjoy individual income tax exemption in Germany under the conditions of the tax treaty.
2.教師與研究人員的教學(xué)或研究活動(dòng)報(bào)酬免稅
Tax exemption for certain teaching and research activities of teachers and researchers
教師或研究人員取得的來源于境外的教學(xué)或研究活動(dòng)的報(bào)酬，符合條件的可享受境外個(gè)人所得稅免稅待遇。
The remuneration obtained by teachers or researchers from teaching or research activities abroad can enjoy tax exemption for overseas individual income tax if eligible.
如，中國(guó)某大學(xué)聘請(qǐng)美國(guó)教授Smith先生全職在境內(nèi)任教，并且支付其工資薪金，合同期自2019年1月1日至2021年12月31日，Smith先生是美國(guó)稅收居民，并未來過中國(guó)，合同結(jié)束后將返回美國(guó)。按照我國(guó)稅法，Smith教授取得了來源于中國(guó)的工資薪金所得，在中國(guó)具有納稅義務(wù)，但按中美稅收協(xié)定，其為教學(xué)目的入境的第一天起三年內(nèi)因教學(xué)而取得的報(bào)酬，在中國(guó)免于納稅。
For example, a university in China hires Mr. Smith, an American professor to teach full-time in China, and pays his salary. The contract period is from January 1, 2019 to December 31, 2021.Mr. Smith is a U.S. tax resident. He has never been in China before and will return to the United States upon the termination of the contract. Professor Smith has obtained wages and salaries derived from China, and he has tax liability in China as per the law. However, the remuneration obtained for teaching within 3 years from his first day in China is exempt from tax in China in accordance with the Sino-U.S. tax treaty.
反之，我國(guó)教授受美國(guó)大學(xué)聘請(qǐng)?jiān)诿篱_展教學(xué)或研究活動(dòng)，符合條件的也可享受美國(guó)個(gè)人所得稅免稅待遇。
Likewise, Chinese professors hired by American universities to conduct teaching or research activities in the United States can enjoy individual income tax exemption in America as well.
3.財(cái)產(chǎn)收益免稅
Tax exemption on capital gains
個(gè)人取得來源于境外的財(cái)產(chǎn)（包括股權(quán)、不動(dòng)產(chǎn)等）轉(zhuǎn)讓收益，符合條件的可享受境外個(gè)人所得稅免稅待遇。
Individuals that obtain capital gains by the transfer of property (including equity, real estate, etc.) from overseas are exempt from overseas individual income tax if eligible.
如，日本稅收居民田中先生持有內(nèi)地某公司20%的股權(quán)，該公司并不持有中國(guó)的不動(dòng)產(chǎn)。田中先生將公司股權(quán)出售，按我國(guó)稅法，應(yīng)當(dāng)對(duì)其股權(quán)轉(zhuǎn)讓收入減除股權(quán)原值和合理費(fèi)用后的所得按20%稅率納稅，但按中日稅收協(xié)定，該筆所得在中國(guó)免于納稅。
For example, Mr. Tanaka, a Japanese tax resident, holds a 20% stake in a Chinese company with no immovable property in China. If Mr. Tanaka sells the company's equity, his income from the transfer after deducting the original value of the equity and reasonable expenses shall be taxed at a rate of 20% as required by China’s tax law, but it is exempt from tax in China subject to the China-Japan tax treaty.
反之，我國(guó)居民個(gè)人轉(zhuǎn)讓日本公司股權(quán)，符合條件的也可在日本享受個(gè)人所得稅免稅待遇。
On the other hand, if Chinese resident individuals sell Japanese companies’ equity, those who qualify can also enjoy individual income tax exemption in Japan.
4.股息、利息、特許權(quán)使用費(fèi)減稅
Tax reduction on dividends, interest and royalties
個(gè)人取得來源于境外的股息、利息、特許權(quán)使用費(fèi)所得，符合條件的可享受境外個(gè)人所得稅減稅待遇。
Individuals who obtain dividends, interest, and royalties from overseas can enjoy tax deductions for overseas individual income tax if eligible.
如，英國(guó)稅收居民Brown先生將一項(xiàng)專利權(quán)許可中國(guó)某企業(yè)在境內(nèi)使用，一次收到特許權(quán)使用費(fèi)12萬人民幣（不含增值稅），按我國(guó)稅法應(yīng)繳納個(gè)人所得稅120000*（1-20%）*45%-15160=28040元，實(shí)際稅負(fù)超過20%，但按中英稅收協(xié)定，該筆特許權(quán)使用費(fèi)在中國(guó)征收的稅款不應(yīng)超過特許權(quán)使用費(fèi)總額的10%，將大幅減免在中國(guó)的稅收。
For example, Mr. Brown, a British tax resident, licenses a patent to a Chinese company for its use and receives royalties of ￥120,000 （VAT not included）. On the basis of China's tax law, individual income tax should be ￥28040(120000*(1-20%)*45%-15160), whose effective tax rate would be more than 20%. However, based on the Sino-British tax treaty, the tax shall not exceed 10% of the gross amount of the royalties.
反之，我國(guó)稅收居民個(gè)人將著作的版權(quán)、專利等授權(quán)英國(guó)企業(yè)使用，取得來自英國(guó)的特許權(quán)使用費(fèi)，符合協(xié)定條件的，在英國(guó)僅需繳納不超過特許權(quán)使用費(fèi)總額的10%的個(gè)人所得稅。
Similarly, if Chinese tax resident individuals obtain royalties from the United Kingdom for authorizing copyrights, patents and so on, those who meet the conditions of the tax treaty only need to pay individual income tax no more than 10% of the total royalties in the United Kingdom.
三、個(gè)人享受稅收協(xié)定優(yōu)惠需要哪些手續(xù)？
What procedures are required for individuals to enjoy the benefits of tax treaties?
對(duì)于我國(guó)居民個(gè)人而言，可向主管所得稅的縣級(jí)稅務(wù)機(jī)關(guān)申請(qǐng)開具《中國(guó)稅收居民身份證明》，并按對(duì)方國(guó)家（地區(qū)）的要求辦理稅收協(xié)定申請(qǐng)。開具此證明需要提交的資料和流程，請(qǐng)您參閱稅務(wù)總局2016年40號(hào)公告、2019年17號(hào)公告。
As to Chinese residents, they can apply to the county-level tax authorities in charge of income tax to issue a "Certificate of Chinese Fiscal Resident", and apply for tax preferential treatment of the tax agreement according to the requirements of the host country or region. For the materials and procedures required to issue this certificate, please refer to the Announcement No. 40 of 2016 and Announcement No. 17 of 2019of the State Taxation Administration of China.
對(duì)于非居民個(gè)人而言，擬享受協(xié)定待遇的，首先應(yīng)填寫《非居民納稅人享受協(xié)定待遇信息報(bào)告表》，并主動(dòng)提交給扣繳義務(wù)人；其次，自行留存相關(guān)資料備查，主要包括：對(duì)方稅務(wù)主管當(dāng)局開具的稅收居民身份證明，相關(guān)合同、協(xié)議等權(quán)屬證明。具體要求請(qǐng)您參閱稅務(wù)總局2019年35號(hào)公告。
For non-residents, if they intend to enjoy the treaty benefits, they should first fill in the "Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits" and submit it to the withholding agent. Second, relevant information should be kept for future reference, which mainly includes:
a. Certificate of tax resident status issued by the tax authority of the host.
b. Proof of ownership such as contracts or agreements.
For specific requirements, please refer to Announcement No. 35 of 2019 issued by the State Taxation Administration of China.
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