“税路通·渝税通” | 外籍高管该如何申报个人所得税

一、我是外籍个人，在中国公司担任董事、监事或高层管理人员，我的收入来源地如何确认？

Q1：I am a foreign individual holding positions such as director, supervisor, or senior management in Chinese resident enterprises. How is the source of my income confirmed ?

答：对于担任中国居民企业董事、监事及高层管理职务的个人，无论是否在中国境内履行职务，取得由中国居民企业支付或者负担的董事费、监事费、工资薪金或者其他类似报酬，属于来源于中国的所得。

A1：For individuals serving as directors, supervisors, or in senior management roles in Chinese resident enterprises, remuneration derived from such positions, including director's fees, supervisor's fees, wages, salaries, and similar forms of compensation, is considered income sourced from China, irrespective of whether their duties are carried out within this country.

上述所称高层管理职务包括企业正、副（总）经理、各职能总师、总监及其他类似公司管理层的职务。

The term "senior management" includes roles such as (general) managers, deputy (general) managers, chiefs, and other equivalent positions within the corporate management hierarchy.

二、我担任公司董事、监事取得的收入是否属于工资薪金？

Q2：Does the income I receive from serving as a company director or supervisor fall under wages and salaries ?

答：个人担任公司董事、监事，且不在公司任职、受雇取得的董事费、监事费，属于劳务报酬，应按"劳务报酬所得"项目征收个人所得税。个人在公司（包括关联公司）任职、受雇，同时兼任董事、监事的，属于工资薪金，应将董事费、监事费与个人工资收入合并，统一按"工资、薪金所得"项目计征个人所得税。

A2：When an individual serves as a director or supervisor of a company without holding any other position or being otherwise employed by the company, the director's fees or supervisor's fees are considered labor service remunerations and shall be subjected to tax as "Remunerations for labor services". If the individual is employed by the company or its affiliates and also serves as a director or supervisor concurrently, it falls under wages and salaries. In this case, the director's fees or supervisor's fees should be combined with the individual’s wage income and taxed together as "Salaries and Wages".

三、高管人员在中国无住所，取得工资薪金所得应如何计算在中国境内的应税收入额？

Q3：How should the taxable income be calculated for executives who have no domicile in China yet receive wages and salaries by a domestic employer?

答：根据中国的税法，无住所个人既可能是居民个人，也可能是非居民个人。

A2：According to Chinese tax law, individuals without a domicile in China can be classified as either tax residents or non-residents.

高管人员为居民个人的，其工资薪金在中国境内的应税收入额计算方法与其他无住所居民个人一致；高管人员为非居民个人的，取得由中国境内居民企业支付或负担的工资薪金所得，其在境内应计税的工资薪金收入额的计算方法，与其他非居民个人不同，具体如下：

If the executives qualify as tax residents, the method used to calculate their taxable wages and salaries income within China is consistent with that of other tax residents without a domicile in China. Conversely, if the executives are non-resident individuals, the formula to determine their taxable wages and salaries income—paid or borne by a resident enterprise in China—is distinct from other non-resident individuals and is specified as follows:

情况一：

在一个纳税年度内，在境内累计居住不超过90天的高管人员，其取得由境内雇主支付或者负担的工资薪金所得应当计算缴纳个人所得税；不是由境内雇主支付或者负担的工资薪金所得，不缴纳个人所得税。当月工资薪金收入额为当月境内支付或者负担的工资薪金收入额。

Scenario One: For executives who accumulate a stay in China of no more than 90 days within a tax year , the wages and salaries earned from a domestic employer are subject to individual income tax. However, wages and salaries not paid or borne by a domestic employer are not taxable in China. The monthly wage and salary income amount is determined by the amount paid or incurred within the country during that month.

情况二：

在一个纳税年度内，在境内居住累计超过90天但不满183天的高管人员，其取得的工资薪金所得，除归属于境外工作期间且不是由境内雇主支付或者负担的部分外，应当计算缴纳个人所得税。

Scenario One: For executives who accumulate a stay in China of more than 90 days but less than 183 days within a tax year , their wages and salaries shall be subject to individual income tax，except for the portion that is attributable to the work out of China and not paid or borne by a domestic employer.

税收协定另有规定的，可以按照税收协定的规定办理。

If the tax treaty provides otherwise, the provisions of the tax treaty shall prevail .

国家税务总局重庆市税务局设有税护航团队，外籍个人的其他常见问题我们将陆续整理更新。

The Chongqing Municipal Tax Service has established a Tax Helper team, and we will continue to compile and update common issues faced by expatriate individuals.

来源：重庆税务

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原标题：《“税路通·渝税通” | 外籍高管该如何申报个人所得税》

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