Do you understand the tax incentives for expatriate workers?

　　According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of the Implementation of Individual Income Tax Policies on Allowances and Subsidies for Foreign Individuals jointly issued by the Ministry of Finance and the State Administration of Taxation, qualified foreign individuals can choose to continue to enjoy tax-exempted allowances, such as housing allowances, language training allowances, and children's education allowances, etc. What tax incentives are there for foreigners, in addition to the above welfare policies that they can enjoy?

　　根据财政部和国家税务总局联合发布的《财政部税务总局关于延续实施外籍个人有关津补贴个人所得税政策的公告》显示：符合条件的外籍个人可以选择继续享受免税津贴，如住房津贴、语言培训津贴和子女教育津贴等，那么外国人除了以上可享受的福利政策外，还有哪些税收优惠政策呢?

　　1.China's personal tax policy for expatriates(中国对外籍人士实施的个税政策)

　　Under any of the following circumstances, the taxpayer shall pay the tax according to the law:

　　有下列情形之一的，纳税人应当依法办理纳税：

　　(1)The final settlement of the comprehensive income shall be handled;

　　(1)取得综合所得需要办理汇算清缴;

　　(2)There is no withholding agent for the taxable income;

　　(2)取得应税所得没有扣缴义务人;

　　(3)The withholding agent does not withhold the tax from the taxable income;

　　(3)取得应税所得，扣缴义务人未扣缴税款;

　　(4) Overseas income is obtained;

　　(4)取得境外所得;

　　(5)Cancellation of Chinese household registration due to overseas migration;

　　(5)因移居境外注销中国户籍;

　　(6) Income of non-resident individuals from two or more parts of China.

　　(6)非居民个人在中国境内从两处以上取得工资、薪金所得。

　　2.Foreign individual subsidies, allowance and tax exemption(外籍个人补贴、津贴免税)

　　The following subsidies obtained by foreign individuals (including Hong Kong, Macao and Taiwan compatriots) are temporarily exempted from individual income tax:

　　外籍个人(包括港、澳、台同胞)取得的以下津补贴、暂免征收个人所得税：

　　(1)Housing subsidies, food subsidies, relocation fees and laundry fees obtained in the form of non-cash or reimbursement;

　　(1)以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费;

　　(2)The relocation fee obtained in the form of working in or leaving in China, excluding the monthly or regular fees paid by the employer to foreign employees in the name of the relocation fee;

　　(2)因到中国任职或离职，以实报实销形式取得的搬迁费，不包括雇主以搬迁费名义每月或定期向外籍雇员支付的费用;

　　(2)Subsidies for domestic and overseas business trips obtained according to reasonable standards;

　　(3)按合理标准取得的境内、外出差补贴;

　　(4)The part of the family visit fee, within a reasonable amount, shall only refer to the transportation between the place of employment and his / her family (including the residence of the spouse or parents) and not more than twice a year;

　　(4)取得的探亲费，且在合理数额内的部分，合理数额只指个人在我国的受雇地与其家庭所在地(包括配偶或父母居住地)之间搭乘交通工具且每年不超过两次的费用;

　　(5)The portion of the language training fee and children's education fee subsidy obtained from receiving language training fee and children's education in China, and within a reasonable amount;

　　(5)在中国境内接受语言培训以及子女在中国境内接受教育取得的语言培训费和子女教育费补贴，且在合理数额内的部分;

　　(6)Special circumstances of foreigners living in Hong Kong and Macao for family reasons enjoying six subsidies.

　　(6)因家庭原因居住在香港、澳门的外籍人员享受六项补贴的特殊情形。

　　Since January 1,2004, foreign individuals employed by enterprises in our country individual (not including Hong Kong and Macao residents), because of family reasons living in Hong Kong, Macao, every working day between the mainland and Hong Kong, Macao and other areas, the domestic enterprises (including its associated enterprises) in Hong Kong or Macao housing, food, laundry, relocation and other non-cash or in the form of subsidies, who can provide valid vouchers, confirmed by the competent tax authorities, can be exempted from individual income tax. For the aforementioned foreign individuals for language training and children's education in Hong Kong or Macao, they may be exempted from individual income tax after examination and verification by the competent tax authorities.

　　自2004年1月1日起，受雇于我国境内企业的外籍个人(不包括香港、澳门居民个人)，因家庭等原因居住在香港、澳门，每个工作日往返于内地与香港、澳门等地区，由此境内企业(包括其关联企业)给予在香港或澳门住房、伙食、洗衣、搬迁等非现金形式或实报实销形式的补贴，凡能提供有效凭证的，经主管税务机关审核确认后，可以免予征收个人所得税。前述外籍个人就其在香港或澳门进行语言培训、子女教育而取得的费用补贴，凡能提供有效支出凭证等材料的，经主管税务机关审核确认为合理的部分，可以免予征收个人所得税。

　　From January 1,2019 to December 31,2021, foreign individuals who meet the individual conditions of residents can choose to enjoy special additional deductions of individual income tax, or enjoy preferential subsidies, such as housing subsidies, language training fees, and education fees for children, but not at the same time. Once selected, foreign individuals shall not change within one tax year. Starting from January 1,2022, foreign individuals will no longer enjoy the tax exemption policy of housing subsidy, language training fee and children's education subsidy, and should enjoy special additional deductions according to the regulations.

　　2019年1月1日至2021年12月31日期间，外籍个人符合居民个人条件的，可以选择享受个人所得税专项附加扣除，也可以选择享受住房补贴、语言培训费、子女教育费等津补贴免税优惠政策，但不得同时享受。外籍个人一经选择，在一个纳税年度内不得变更。自2022年1月1日起，外籍个人不再享受住房补贴、语言培训费、子女教育费津补贴免税优惠政策，应按规定享受专项附加扣除。

　　3.Foreign dispatch unit pays a lump-sum payment(外国派出单位发给包干款项)

　　Foreign staff members in China shall be paid by foreign dispatched units, including:

　　外国来华工作人员，由外国派出单位发给包干款项，其中包括：

　　Individual wages, public expenses (postal and telecommunications expenses, office expenses, advertising expenses, necessary communication expenses for business contacts), living allowance expenses (housing expenses, travel expenses), where the above income can be clearly divided, individual income tax may be levied only on the part of wages and salaries in accordance with the provisions.

　　个人工资、公用经费(邮电费、办公费、广告费、业务上往来必要的交际费)、生活津贴费(住房费、差旅费)，凡对上述所得能够划分清楚的，可只就工资薪金所得部分按照规定征收个人所得税。

　　4.Dividend tax benefits(股息税收优惠)

　　Individual income tax on dividends and dividends obtained from foreign individuals (including compatriots from Hong Kong, Macao and Taiwan) from foreign-invested enterprises.

　　外籍个人(包括港、澳、台同胞)从外商投资企业取得的股息、红利所得暂免征收个人所得税。

　　5. Tax from salaries of foreign experts(外籍专家工资薪金所得免税)

　　If one of the following conditions, foreign experts (including Hong Kong, Macao and Taiwan compatriots) can be exempted from wages and salaries from individual income tax:

　　凡符合下列条件之一的，外籍专家(包括港、澳、台同胞)取得的工资薪金所得可免征个人所得税：

　　(1) Foreign experts directly assigned by the World Bank to work in China under the World Bank Special Loan Agreement;

　　(1)根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家;

　　(2)Experts directly sent to the United Nations organization to work in China;

　　(2)联合国组织直接派往我国工作的专家;

　　(3)Experts working in China for UN assistance projects;

　　(3)为联合国援助项目来华工作的专家;

　　(4)Experts sent by aid countries to China to work on free assistance projects for the country;

　　(4)援助国派往我国专为该国无偿援助项目工作的专家;

　　(5)Salary and salaries income of cultural and educational experts who have worked in China within two years according to the cultural exchange project signed by the two governments shall be borne by the country;

　　(5)根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资薪金所得由该国负担的;

　　(6)Salary and salaries income of cultural and educational experts who have worked in China for less than two years according to the international exchange program of Chinese colleges and universities, shall be borne by the country;

　　(6)根据我国大专院校国际交流项目来华工作两年以内的文教专家，其工资薪金所得由该国负担的;

　　(7)The wages and salaries of experts working in China through private research agreements shall be borne by the government agencies of the country.

　　(7)通过民间科研协定来华工作的专家，其工资薪金所得由该国政府机构负担的。

　　6. Income from stock transfer is exempt from tax(股票转让所得免税)

　　(1)Since December 18,2015, individual income tax is temporarily exempted from the income from the transfer price difference obtained by individual investors in the Hong Kong market through the trading of mainland fund shares through mutual recognition of funds.

　　(1)自2015年12月18日起，对香港市场个人投资者通过基金互认买卖内地基金份额取得的转让差价所得，暂免征收个人所得税。

　　(2)Since December 5,2016, individual income tax is temporarily exempted from the transfer difference obtained by individual investors in the A-shares listed on the Shenzhen Stock Exchange.

　　(2)自2016年12月5日起，对香港市场个人投资者投资深交所上市A股取得的转让差价所得，暂免征收个人所得税。

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