近些年国家税务总局和各地税务机关进一步加强了高收入者个人所得税征收管理，尤其是针对在华的外籍高管。2010年,国家税务总局颁发了国税发[2010]第54号文“关于进一步加强高收入者个人所得税征收管理的通知”。此通知要求国税局自2010年开始，每半年向相对应地税局提供企业所得税税前列支的工资薪金信息，方便地税局与个人所得税申报工资进行比对，要求企业就个人所得税申报的工资薪金少于企业所得税申报中工资薪金的部分进行说明，目的是进一步加强个人所得税的征收管理。同时税务局对于外籍个人享受的免税福利加强了的监管。如对于不符合要求的发票，报销流程模糊不清的安排，不予批准免税待遇，或就已免税部分要求补交税额。
In recent years, PRC Individual Income Tax (“IIT”) for expatriates has invited considerable attention from the tax authorities. The State Administration of Taxation (“SAT”) and various local tax authorities are strengthening the administration of IIT collection on high income earners e.g., foreign national employee and employees of foreign invested entities. Especially from 2010, SAT issued a tax circular Guoshuifa [2010] No.54 requiring all state tax bureaus to provide the respective local tax bureaus with salary information reported for Corporate Income Tax purposes on annual basis. With such information, local tax bureaus could compare the salary expense information with the amount declared for IIT purposes. Through this, the local tax bureau may identify under-reported income and levy relevant IIT. In our experience, we have seen the real cases that certain entities paid IIT through this program.
此外，随着营业税改征增值税的进一步扩大区域和范围，地方税务局的征税压力在加大，加强个人所得税的检查成为保证税收收入的重要手段。
In addition, with the expansion of VAT reform, local tax bureaus are under great pressure due to loss of Business Tax revenue. Hence, they have been tightening up on the IIT collection and it will be their main focus.
随着人力资源流动的全球化，外国企业越来越多地派遣人员到中国工作。境内外商投资企业向外国企业支付代垫工资费用的需求亦与日俱增。2013年6月1日颁布的公告明确了劳务派遣模式下判定境外非居民企业是否为机构、场所或常设机构因素。跨国企业在进行派遣活动时亦应考虑潜在的构成常设机构的税务风险问题。
As the globalization of human resources mobility gathers pace, foreign enterprises are seconding an increasing number of expatriates to China. There are increasing numbers of overseas remittance for foreign invested enterprises to the foreign enterprises on the reimbursement payment paid by foreign entities on behalf of foreign invested entities for secondment arrangement. New guidance on when cross-border secondment of expatriates by foreign enterprises into China may create a PRC taxable presence was issued on 1 June 2013. Multinational companies should consider the tax risk of creating a PRC taxable presence when conducting secondment activities.
毕马威将于2014年2月19日配合欧洲商会在天津举办一场研讨会。届时，我们将探讨外商投资企业及外国企业所面临的个人所得税及常设机构问题，亦会分享协助客户解决相关问题的经验We have arranged a PRC tax workshop to be held on 19 February 2014, in which we will offer our observation on some of the IIT and PE issues currently facing by foreign enterprises and foreign invested enterprises. We will also share our experiences in helping our clients clarify or solve issues mentioned.
本次研讨会，我们将着重探讨下列问题：
- 外籍雇员工资薪金个人所得税及地方税务局税收征管实际操作
- 股权激励所得的税收影响及外汇管理
- 非居民企业派遣人员与常设机构
- 外籍雇员在中国的社会保险及社会保险双边协定的应用
The objective of the workshop is to highlight:
- IIT Implication for Foreigners and Local Practice of Tax Bureaus on IIT Administration and Collection
- Social Security Requirement for Foreigners in China and Social Insurance Agreement between China and Foreign Countries
- IIT Implication on Equity Incentive Income
- Secondment Arrangement of Non-resident Enterprises and Permanent Establishment
Speakers:
Emily Li, Senior Manager , Tax, KPMG Beijing
Sheila Zhang, Director , Tax, KPMG Beijing
Language: Chinese
Agenda:
13:30 - 14:00, Registration
14:00 - 15:30, Presentation by speakers
15:30 - 16:00, Q&A
Seats are limited, if you would like to attend this event, please register your attendance with Ms. Una Zhang at email at tianjin@europeanchamber.com.cn or by phone call 022-23741122 by noontime Feb.18th, 2014.