Recently, as the economic globalization develops in depth, a growing number of overseas companies are dispatching employees to China in order to provide services in areas such as machinery assembling, project management and technical advisory. This phenomenon has raised the China tax authorities' great awareness on tax administration of foreign employees and their employers. In practice, certain companies are found to have some misinterpretation on the China individual income tax impacts brought by foreign employees who come to China to provide services. Some companies may believe that if a foreign employee stays in China for less than the tax exemption threshold under the relevant income tax treaty, the individual would be exempt from paying China individual income tax. However, in many situations, when non-resident companies dispatch their employees to China, it is possible that those companies will be deemed as Permanent Establishment (PE) in China and hence results in corporate tax obligations as well as individual income tax impacts on foreign employees . Are companies capable of knowing what qualifies PE and howto handle tax effects from PE?
Concurrently,China tax authorities have stepped up their efforts in tax collection and supervision on foreign expatriates in recent years. The frequency and scope of inspections carried out by either employers themselves or the local tax authorities have increased and expanded significantly. How should companies do well in internal auditing and control so as to reduce tax risks and efficiently deal with the tax inspections by tax authorities? To help enterprises to control the potential risks aforementioned, we would like to share with enterprises the following information:
- The latest trends and key focuses on individual income tax inspection activities in China, and how companies should respond to these challenges
- The related individual income tax impactsonoverseas employees working in China
- Basic introduction to PE, related tax implications on corporate tax, and risk response
- Case sharing
引言：近年来，随着全球经济交往的深入发展，外国企业派遣人员到中国境内提供设备安装、项目管理、技术咨询等劳务的情形日渐增多，这也引起税务机关在外籍派遣税收征管方面的高度重视。实务中，一些企业对于临时来华提供劳务的外籍个人的中国个人所得税影响存在一定的误区。有些企业认为如果外籍人员入境时间少于税收协定规定的税收豁免期限，就免于缴纳中国的个人所得税。事实上，在很多情况下，非居民企业派遣人员在中国境内提供劳务可能会使得该境外企业在华构成常设机构并产生公司税的纳税义务，从而同时对提供劳务的外籍个人的个人所得税纳税义务产生影响。企业是否了解如何判断是否构成常设机构以及如何应对？
同时，税务机关近年来逐渐加强对于在华工作的外籍人员的税务征收及监管力度。各地税务机关开展的个人所得税自查和稽查的频率明显提高、范围显著扩大。企业应如何做好内部检查和管理，从而降低税务风险，有效地应对税务机关的税务检查呢？为了更好地帮助企业控制潜在的风险，德勤的税务专业人士将与企业分享：
- 外籍员工个人所得税税务检查趋势、相关重点及有效应对
- 外籍员工来华提供劳务的相关个人所得税影响
- 常设机构的基本介绍、相关企业税务影响及风险应对
- 案例分享