[心得] 有關外藉人仕在中國大陸居住滿五年對其全球收入徵稅事項

[isaacc (小元宅爸)]

根據現有中國個人所得稅法及規定，外藉雇員在大陸連續居住5個西曆整年（忽略臨時離境） 則可能自第六年起需就其全球收入（即，包括來自中國大陸以外的收入）繳納中國個人所得稅。

一整年的含義為在大陸居住的一個西曆年，且在此期間，沒有單次離境超過30 天，或多次離境累計超過90 天。

如果您已經連續4整年在大陸居住，則應做出相應計畫安排，使您在大陸居住的第5個西曆年內：
（i） 單次離境超過連續31天或以上；或
（ii）多次離境累計超過91天或以上。

離開中國大陸超過31天或累計超過91天的情況可以包括工作和非工作需要（如放年假和公幹等）。外藉雇員應自行承擔相關稅務規定的責任，適當地安排假期以儘量減少您的額外個人所得稅稅負。請留意，上述31天或91天指整天離開中國大陸的天數，不包括離境或入境當日。

為了儘量減低須對全球收入繳納中國大陸個人所得稅之風險，僅此提醒各位留意您連續在大陸居住的西曆年數，並考慮上述5年豁免規定，預先計畫您的離境和逗留大陸天數。

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我覺得英文的比較容易瞭解：

Worldwide Income under the 5-Year Rule

To : All non-Mainland Chinese national staff & partners in the Mainland

Pursuant to the prevailing PRC Individual Income Tax ("IIT") rules and regulations, please note that expatriates continuously resides in the Mainland for 5 full consecutive calendar years (temporary departures are disregarded) would possibly be subject to PRC IIT on worldwide income (i.e. including income sourced outside of Mainland China) starting from the sixth calendar year.

One full-year means that you have been residing in the Mainland without leaving it for more than 30 days in one single trip, or cumulative 90 days in multiple trips during a calendar year.

If you have already reached 4 full consecutive years, you should plan and ensure either of the following happened during your fifth year stay in the Mainland:
(i) a single trip of 31 consecutive days or above outside of Mainland China; OR
(ii) multiple trips of cumulative 91 days or above outside of Mainland China.

The 31 days or 91 days outside of Mainland China can be achieved by annual leaves OR leaves combined with business trips.  It is the expatriates' responsibility to ensure compliance of the relevant tax rules and properly plan their leaves to mitigate the additional IIT tax exposures.  Please note that 31 days or 91 days must be the entire period outside Mainland China, not including the day of departure from and/or re-entry into the Mainland.

In order to mitigate your PRC IIT exposures, please be reminded to count the number of full consecutive calendar years you have spent in the Mainland and plan ahead your trips by taking into account the 5-year tax rule implication as explained above.

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推 badfood:請問一下 所得稅是國稅還是地方稅
推 isaacc:個人所得稅應該是國稅
→ grace0329t:感謝說明，那91天是指一年內還是5年內?
→ grace0329t:看懂了，一年內離境91天，這個部分我已經有安排了
推 lkkvc:哇哩咧 在中國個人所得稅是屬於地方稅啦 不是國稅
推 isaacc:真是奇怪的國家...:) 我再問問摟  :)
推 hsm0618:因為他各省都分很清楚阿 跨省如跨國