国家税务总局关于境外所得征收个人所得税若干问题的通知(附英文)
国家税务总局
国家税务总局关于境外所得征收个人所得税若干问题的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局:
为维护国家税收权益,根据《中华人民共和国个人所得税法》及其实施条例的有关规定,现对境外所得征收个人所得税若干问题通知如下:
一、关于纳税申报期限问题
纳税人来源于中国境外的应税所得,在境外以纳税年度计算缴纳个人所得税的,应在所得来源国的纳税年度终了、结清税款后的三十日内,向中国税务机关申报缴纳个人所得税;在取得境外所得时结算税款的,或者在境外按来源国税法规定免予缴纳个人所得税的,应在次年一月一日起
三十日内向中国税务机关申报缴纳个人所得税。纳税人兼有来源于中国境内、境外所得的,应分别申报计算纳税。
二、关于境外代扣代缴税款问题
纳税人任取或受雇于中国的公司、企业和其他经济组织或单位派驻境外的机构的,可由境外该任职、受雇机构集中申报纳税,并代扣代缴税款。
三、关于纳税申报方式问题
纳税人在规定的申报期限内不能到主管税务机关申报纳税的,应委托他人申报纳税或者邮寄申报纳税。邮寄申报纳税的,以寄出地的邮戳日期为实际申报日期。
四、境外所得税款抵扣举例
某纳税人1994年1月至12月在A国取得工薪收入60000元(人民币,下同),特许权使用费收入7000元;同时,又在B国取得利息收入1000元。该纳税人已分别按A国和B国税法规定,缴纳了个人所得税1150元和250元。其抵扣计算方法如下:
(一)在A国所得缴纳税款的抵扣
1.工资、薪金所得按我国税法规定计算的应纳税额:
60000
{(───────── -4000)×税率-速算扣除数}×12(月份数)
12
=(1000×10%-25)×12=900元
2.特许权使用费所得按我国税法规定计算的应纳税额:
7000×(1-20%)×20%(税率)=1120元
3.抵扣限额:
900+1120=2020元
4.该纳税人在A国所得税缴纳个人所得税1150元,低于抵扣限额,因此,可全额抵扣,并需在中国补缴税款870元(2020-1150)。
(二)在B国所得缴纳税款的抵扣
其在B国取得的利息所得按我国税法规定计算的应纳税额,即抵扣限额:1000×20%(税率)=200元该纳税人在B国实际缴纳的税款超出了抵扣限额,因此,只能在限额内抵扣200元,不用补缴税款。
(三)在A、B两国所得缴纳税款抵扣结果
根据上述计算结果,该纳税人当年度的境外所得应在中国补缴个人所得税870元,B国缴纳税款未抵扣完的50元,可在以后五年内该纳税人从B国取得的所得中的征收抵扣限额有余额时补扣。
五、本通知自一九九四年一月一日起施行。
CIRCULAR ON SOME QUESTIONS CONCERNING THE LEVY OF INDIVIDUAL IN-COME TAX ON INCOME EARNED FROM ABROAD
(State Administration of Taxation: 8 March 1994 Coded Guo Shui Fa[1994] No. 044)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning, and to various sub-bureaus of the Offshore Oil Tax
Administration:
In order to safeguard the state's taxation rights and interests, and
in accordance with the related stipulations of the Law of the People's
Republic of China on Individual Income Tax and the Regulations for Its
Implementation, the Circular on Some Questions Concerning the Levy of
Individual Income Tax on Income Earned From Abroad is hereby given as
follows:
I. Question concerning the declaration time limit for tax payment
For the taxable income earned from outside China and the individual
income tax is calculated and paid on the tax-paying year abroad, the tax
payer shall, within 30 days after the end of the tax-paying year and the
clearing of taxes in the country where the income is earned, declare to
China's tax authorities and pay individual income tax; those who settle
the account of tax when income is earned from abroad, or the individual
income tax is exempt abroad in accordance with the stipulations of the tax
law of the country where the income is earned shall, with in 30 days from
January 1 of the following year, declare to China's tax authorities and
pay individual income tax. A tax payer who has income earned from both
inside and outside China shall respectively declare, calculate and pay
tax.
II. Question concerning withholding taxes abroad
For a tax payer who holds a post in or is hired by a Chinese company,
or enterprise, another economic organization or unit which sends him to an
overseas organization, the overseas organization where he holds a post or
is hired shall declare tax payment together and withhold the tax.
III. The question concerning declaration method for tax payment
A tax payer who is unable to declare tax payment at the competent tax
authorities within the specified declaration time limit shall entrust
someone with declaration on tax payment or mail the declaration on tax
payment. For a mailed declaration on tax payment, the local postmark day
on which the mail is sent out is taken as the actual day of declaration.
IV. Examples for the deduction of overseas income tax
A tax payer who earned salary income of 60000 yuan (the same below)
in A country from January to December 1994, and income from royalties of
7000 yuan; at the same time he earned 1000 yuan income from interest in B
country. In accordance with the stipulations of the tax laws of A country
and B country, the tax payer has paid 1150 yuan and 250 yuan in individual
income tax, the method for calculating deduction follows:
(1) Deduction of tax paid for the income earned in A country
The amount of payable tax calculated in accordance with the
stipulations of China's Tax Laws on the income earned from wages and
salaries:
60000 quick calculation
{(-------- - 4000) X tax rate - deducted amount } X 12 (months)
12
= (1000 X 10% - 25) X 12 = 900 yuan
2. The payable amount of tax calculated in accordance with the
stipulations of China's Tax Laws on the income earned from royalties:
7000 X (1 - 20%) X 20% (tax rate) = 1120 yuan
3. Deducted quota:
900 + 1120 = 2020 yuan
4. The tax payer pays 1150 yuan of individual income tax on the
income earned in A country, which is lower than the deducted quota,
therefore, it can be fully deducted and the tax payer shall repay 870 yuan
of tax in China (2020 - 1150).
(2) Deduction of tax paid for the income earned from B country
The payable amount of tax calculated according to the
stipulations of China's Tax Laws on the income gained from interest
in B country, that is the deduction quota:
1000 x 20% (tax rate) = 200 yuan
The actual tax paid by the tax payer in B country exceeds the
deduction quota, therefore, only 200 yuan can be deducted from within the
quota, and no more back duty is required.
(3) Deduction result of tax payment for the income earned from
A and B countries In accordance with the above-mentioned calculation
result, the tax payer shall repay 870 yuan of individual income tax in
China on the income he earns from abroad in the current year, the 50 yuan
which has not been deducted from the tax paid in B country can be
re-deducted from the balance of the deduction quota of the tax levied on
the income gained by the tax payer from the B country within the
subsequent five years.
V. This Circular goes into effect on January 1, 1994.
1994年3月8日
关于贯彻落实国务院关于进一步加强就业再就业工作的通知的通知
劳动和社会保障部
劳社部明电〔2005〕11号
关于贯彻落实国务院关于进一步加强就业再就业工作的通知的通知
各省、自治区、直辖市劳动和社会保障厅(局):
为切实做好《国务院关于进一步加强就业再就业工作的通知》(国发[2005]36号,以下简称《通知》)精神的贯彻落实工作,现就有关事项通知如下:
一、充分认识《通知》的重大意义,把思想统一到《通知》精神上来
就业是民生之本,也是构建社
会主义和谐社会的重要内容。党中央、国务院高度重视就业再就业工作,十六届五中(共5页)全会对“十一五”期间做好就业再就业工作提出了更明确的要求,指出要把扩大就业摆在经济社会发展更加突出位置,坚持实施积极的就业政策。《通知》的出台,是在“十一五”规划即将开始实施前,国务院对就业再就业工作做出的又一个重大决策,意义深远。各级劳动保障部门要认真学习,深刻领会。要将全系统干部的思想统一到《通知》精神上来,统一到国务院确定的各项措施和工作要求上来。将学习贯彻《通知》精神与学习十六届五中全会精神结合起来,与贯彻落实“十一五”规划结合起来,与继续深入推动再就业政策落实结合起来。通过学习,统一思想、坚定信心,进一步提高对做好就业再就业工作在构建社会主义和谐社会中重要性的认识,进一步增强做好就业再就业工作的紧迫感、责任感和使命感。
在全面学习的基础上,要重点围绕以下几方面的内容,领会和把握《通知》精神:(一)明确今后三年就业再就业工作的形势、任务、指导思想和工作重点。(二)正确把握重点解决好体制转轨遗留的再就业问题和探索建立市场经济条件下促进就业长效机制的关系,明确工作方向和工作要求。(三)坚持在发展中解决就业问题,努力实现促进经济增长与扩大就业良性互动,将总体要求转化成具体政策和工作措施。(四)就业再就业政策延续、扩展、调整、充实的重要意义和主要内容,正确理解和把握前后政策的关系和衔接。(五)完善社会保障制度,建立与促进就业的联动机制,处理好促进就业与社会保障的关系。发挥失业保险促进就业再就业的作用。
二、抓紧制订出台贯彻落实《通知》的实施意见,为政策实施奠定坚实的基础
各地要按照《通知》要求,结合实际抓紧制订出台本地区的贯彻实施意见,使政策地方化,更具操作性。要在当地党委政府领导下,充分发挥再就业工作联席会议机制的作用,共同研究,共同制订,共同实施。要紧密结合实际,创造性开展工作,制订符合当地实际情况的就业再就业政策。要注意做好新旧政策、前后工作的衔接,方便基层,规范操作,为政策的落实创造宽松环境。各省(区、市)还要及时部署推动本地区工作,督促指导各地市及早启动政策的制订出台。各省(区、市)的贯彻实施意见要在2006年2月底前,各地市的贯彻实施意见要在2006年3月底前全部出台。国务院各有关部门的配套文件下发后,各地也要积极协调有关部门及时转发。我部将对各地制订出台实施意见和配套文件的进展情况进行调度和通报。
三、明确2006年就业再就业工作目标任务,层层分解,落实责任
2006年的就业再就业工作目标任务已经国务院批准:城镇新增就业人员900万,下岗失业人员再就业500万、其中“4050”等就业困难人员再就业100万,城镇登记失业率控制在4.6%以内。我部将在征求各地意见的基础上下发2006年就业再就业工作专项计划。各地要按照上述目标任务,结合本地实际,加强形势分析和预测,科学制定本地区的具体目标任务,并层层分解,进一步落实目标责任制。同时,要按照国务院的要求,根据政策调整和目标任务,做好2006年就业再就业资金的需求测算,并尽早与财政等部门协调,积极调整财政支出结构,切实加大资金投入。
四、深入广泛开展政策宣传,为政策实施创造良好舆论环境
为深入开展政策宣传工作,我部将与中宣部共同制订下发宣传提纲,做好《通知》精神的宣传报道工作。同时,结合明年“两节”期间开展的全国再就业援助月活动,组织开展一次深入广泛的就业政策宣传月活动。各地要按照统一部署,结合本地实际,制定详细的宣传工作方案。要把各项促进就业再就业的政策直接宣传到群众、企业和基层单位,宣传党和政府对下岗失业人员的关怀,宣传下岗失业人员再就业和企业吸纳下岗失业人员就业的先进典型,进一步营造全社会支持就业再就业工作的良好氛围。
五、扎实做好年底前的各项工作,为明年的就业再就业工作开好局
(一)进一步落实政策,巩固就业再就业工作成果。各地要继续推进再就业“政策实效”行动,把抓政策落实出实效作为年底前工作的重点工作。已经完成全年目标任务的地区,要进一步巩固就业再就业工作成果,重点做好并轨人员的再就业和稳定“4050”人员公益性岗位的工作。尚未完成全年目标任务的地区,要进一步加大工作力度,确保目标任务的全面完成。
(二)积极稳妥地推进并轨工作,解决好并轨遗留问题。目前,多数地区已基本实现并轨,尚未实现并轨的地区也正处于攻坚阶段。各地劳动保障部门要与财政部门加强协调配合,按照既定目标,继续积极稳妥地推进并轨工作,确保年底基本实现并轨并妥善解决好并轨遗留问题。
(三)及早筹划,周密部署,为明年就业再就业工作开好局。各地要及早筹划明年第一季度的再就业援助月活动和春风行动。要在原有工作的基础上,充分运用就业再就业政策,进一步加大岗位开发力度,帮助更多的下岗失业人员实现再就业,为进城务工的农村劳动者提供更好的就业服务。
各地贯彻落实《通知》情况,请及时报送我部。
劳 动 和 社 会 保 障 部
二○○五年十一月十四日