ey - individual income tax regulations and risk … · “走出去”个人税收政策...

“走出去”个人税收政策与风险管理手册

Individual Income Tax Regulations and Risk Management Guide for Outbound Chinese Enterprises

广州市地方税务局

安永（中国）企业咨询有限公司广州分公司

联合编印

Guangzhou Municipal Local Taxation Bureau Ernst & Young (China) Advisory Limited Guangzhou Branch

HUMAN CAPITAL

“走出去”个人税收政策与风险管理手册


安永（中国）企业咨询有限公司广州分公司

联合编印

随着全球经济一体化程度的不断加深，跨国投资、贸易、资本、人员的交

流活动日趋频繁，中国政府引导和鼓励企业积极进军国际市场参与竞争。但是

近些年来，特别是2008年金融风暴以后，投资目标国税务管理当局对国际税

收监管力度不断加强，纳税人面临的境内外税务风险及争议日益增多。

为提升企业国际竞争实力，争取有利的税务环境，助力本地企业和个

人“走出去”，广州市地方税务局在贯彻落实个人所得税境外税收抵免政策和

境外税收权益保障措施的同时，也将开辟更多纳税服务渠道，为纳税人提供更

多“走出去”税收信息。

针对企业在国际劳务派遣和个人在“走出去”过程中关注的税务问题，我

们梳理了国内法规和税收协定中与“走出去”密切相关的个人所得税税收政

策，收集了多个海外投资国个人所得税和社会保障制度，整理了企业和个人

在“走出去”各个阶段需要考虑的税收风险及应对方式，供纳税人、缴费人参

考。

李健强

总会计师


2015年1月

前言在国内市场竞争日益激烈的背景下，中国企业“走出去”到海外投资已经

成为企业突破发展瓶颈的一个“必须”选项。据商务部统计，2013年中国对

外直接投资创下近千亿美元的历史新高，成为继美国、日本之后的全球第三大

对外投资国。

中国企业实施“走出去”战略尚处于起步阶段，在人力资源安排上，中国

企业除了雇佣当地员工，亦向海外派遣大量国内人才。随着外派人员队伍的

不断壮大，外派人员的合规风险管理以及如何争取效益最大化，成为了“走出

去”企业面临的重大挑战。同时，如何应对海外陌生的雇佣环境及相关法律法

规，也成为企业成功“走出去”的关键因素之一。我们安永人力资本团队在全

球140多个国家拥有7,000多名专业人士，在全球范围内为企业跨国人员派遣

提供全方位的服务，利用我们对不同国家及地区与派遣相关的法规流程方面的

专业知识和经验，已经成功帮助众多“走出去”的中国企业整合与全球人员派

遣相关的各类要素，在全球范围内实现合规和筹划的目标。

我们非常荣幸能有机会与广州市地方税务局共同编纂这本《“走出去”个

人税收政策与风险管理手册》，旨在为众多拟“走出去”和已“走出去”的中

国企业提供与税务管理及风险管理相关的信息，为“走出去”企业在海外的发

展尽一份绵薄之力。

唐荣基温志光

大中华区税务服务主管合伙人大中华区人力资本主管合伙人

安永（中国）企业咨询有限公司

2015年1月

一、走出去的发展历程及现状 8 • “走出去”概述 8 • 广州市企业“走出去”现状 9 • “走出去”企业向境外派遣员工的趋势及挑战 9

二、外派员工的中国个人所得税政策 10 • 中国国内法对境外所得的定义 10 • 境内派出机构的报告义务 11 • 境内派出机构的代扣代缴义务 11 • 境外所得的年度自行申报义务 12 • 个人所得税十二万申报义务 13 • 计算境外所得的应纳个人所得税 14 • 境外税额的抵免 15

三、主要海外投资国/地区个人所得税和社会保险费（税）政策概要16 • 美国 16 • 澳大利亚 20 • 德国 23 • 英国 27 • 香港 30 • 新加坡 33 • 尼日利亚 36

四、“走出去”企业应如何进行国际派遣的风险管理 38 • 税务 39 • 雇佣形式 40 • 社会保险 41 • 出入境 41 • 工薪福利 41

五、外派人员在中国应纳个人所得税热点问题 42

附录 45 • 境内相关税务事项办理时间轴 45 • 境内相关税收法律、法规目录 45 • 广州市地方税务局直属行政单位、直属机构及其地址 46

版权声明

©2014广州市地方税务局版权所有。任何第三方未经版权人的

事先书面授权，不得转载、使用其中的相关信息或用于其他商业用

途。

免责声明

本材料是根据截止2014年6月30日前有效的法律、法规、部门

规章及可获得的信息资料编制而成。如有错漏或政策有改动，

请以有权机关最新发布的文件为准。

本材料是为提供一般信息的用途编制，并非旨在成为可依赖的

会计、税务或其他专业意见。请向您的顾问获取具体意见。

本手册的编撰主要由广州市地方税务局与安永广州人力资本部

组成的工作小组共同完成。

8|“走出去”个人税收政策与风险管理手册 “走出去”个人税收政策与风险管理手册 | 9

1.“走出去”概述

“走出去”战略是中国政府根据经济全球化新形

势和国民经济发展的内在需要做出的重大决策，充分利

用国内和国外“两个市场、两种资源”，对实现我国企

业自身发展和我国经济可持续发展具有重要而深远的意

义。

根据商务部的统计，2013年，我国境内投资者共

对全球156个国家和地区的5,090家境外企业进行了直

接投资，累计实现非金融类直接投资901.7亿美元，同

比增长16.8%。2014年1-7月，我国境内投资者共对全

球149个国家和地区的3,701家境外企业进行了直接投

资，累计实现非金融类对外直接投资525.5亿美元，同

比增长4%。1

1走出去的发展历程及现状

其他

•常设机构的构成

税务

•税务筹划

•合规申报

出入境

•签证类别

•工作证件办理/

延期/注销

工薪福利

•薪酬包设计

•派遣津贴/

福利

社会保险

•社保协定/安排

•社保缴纳

劳动法

•最低工资

标准

•劳动保障

雇主雇员

1 资料来源：中华人民共和国商务部对外投资和经济合作司网站 http://hzs.mofcom.gov.cn/

2. 广州市企业“走出去”现状

随着党中央“走出去”战略的落实，越来越多的企

业走出国门，拓展海外投资经营版图。根据广州市外经

贸局的统计，截至2013年底，我市累计核准境外投资企

业近600家，协议总投资额59亿美元，其中2013年办理

境外投资项目116个，派出劳务人员11,282人（次），

协议总投资额20.02亿美元，同比增长181.25%。个人海

外收入也出现了前所未有的迅猛增长。2013年度，广

州市个人申报境外收入9.8亿，缴纳境外所得个人所得

税近2亿元，同比增长近三倍。

3.“走出去”企业向境外派遣员工的

趋势及挑战

尽管越来越多的跨国公司倾向于实施本土化人才策

略，但大部分“走出去”的中国企业现阶段仍普遍依赖

于向海外派遣国内人才，尤其是处于管理职能和岗位上

的人才。随着越来越多的中国企业进军海外市场，中国

企业海外派遣人员的队伍也在不断壮大。如何更好地管

理海外派遣人员，已经成为中国企业在国际化过程中面

临的重大人力资本管理难题。

在“走出去”的发展初期，企业对外派遣人员主要是

针对业务发展需要。由于在国际派遣安排方面经验不足，

企业难以全面掌握各国千差万别的商业环境以及各种法律

法规的要求，导致“走出去”的中国企业在税务、劳动法

等方面面临诸多合规方面的风险。根据我们的经验，人员

派遣涉及的常见风险主要包括以下几个方面：

各国在合规要求方面有各自的侧重点和执行力度，

这进一步增加了中国企业在管理这些风险时的难度和不

确定性。倘若“走出去”的中国企业在合规领域未能做

好充分准备，除了会造成经济上的直接损失（如罚款和

利息）外，还有可能导致一些更严重的间接损失，如影

响商誉、难以灵活调动外派人员、影响公司营运等。

1 走出去的发展历程及现状


中国国内法对境外所得的定义

对个人而言，来源于中国境外的所得不等同于由境

外支付的所得，下列所得，不论支付地点是否在中国境

外，均为来源于中国境外的所得：

1. 因任职、受雇、履约等而在中国境外提供劳务取得的

所得；

2. 将财产出租给承租人在中国境外使用而取得的所得；

3. 转让中国境外的建筑物、土地使用权等财产或者在

中国境外转让其他财产取得的所得；

2外派员工的中国个人所得税政策

2 请上广州地税网站免费下载

4. 许可各种特许权在中国境外使用而取得的所得；

5. 从中国境外的公司、企业以及其他经济组织或者个人

取得的利息、股息、红利所得；

6. 税收法律、法规规定的其他所得。

应计算缴纳个人所得税的境外所得包括现金、实物、

有价证券和其他形式的经济利益。

境内派出机构的报告义务

中国境内的公司、企业和其他经济组织以及政府部

门，凡有外派人员的，无论是否支付或负担其所得，都

应在每一公历年度终了后三十日内向主管地税机关提供

上年度外派人员的基本信息、境内外收入状况及缴纳税

收情况，报送《外派人员情况表》2和主管地税机关要

求的其他资料。《外派人员情况表》的内容主要包括：

外派人员的姓名、身份证或护照号码、职务、派往国家

和地区、境外工作单位名称和地址、合同期限、境内外

收入状况、境内住所及缴纳税收情况等。

境内派出机构的代扣代缴义务

中国境内的公司、企业和其他经济组织以及政府部

门将其雇员派往境外工作，并支付或负担其所得的，境

内派出单位为个人所得税扣缴义务人，外派人员的税款

由境内派出单位负责代扣代缴。

扣缴义务人应当在发放工资薪金的次月十五日内向

其主管税务机关报送纳税申报表以及税务机关要求报送

的其他资料，并将税款缴入国库。


境外所得的年度自行申报义务

以下纳税人应就其取得的境外所得自行申报纳税：

境外所得来源于两处以上的纳税人；取得境外所得没有

扣缴义务人，或者扣缴义务人未按规定扣缴的纳税人。

1. 申报期限

自行申报纳税的纳税人，应在年度终了后三十日内

完成年度自行申报。纳税人如在税法规定的纳税年度期

间结束境外工作任务回国，应当在回国后的次月十五日

内，向主管地税机关申报缴纳个人所得税。

假如所得来源国与中国的纳税年度不一致，年度终了

后三十日内申报纳税有困难的，纳税人可以向主管地税机

关报送《境外所得个人所得税申报特殊事项备案表》3，

经主管地税机关登记备案后，在所得来源国的纳税年度终

了、结清税款后三十日内再申报纳税。

2. 申报地点

有境内派出单位，但按要求应自行申报的纳税人，

向其派出单位所在地的主管地税机关申报。其他纳税人

向中国境内户籍所在地主管地税机关申报，在中国境内

有户籍，但户籍所在地与中国境内经常居住地不一致

的，选择并固定向其中一地主管地税机关申报。在中国

境内没有户籍的，向经常居住地主管地税机关申报。

3,4 请上广州地税网站免费下载 5 请上广东省地方税务局网上办税大厅或广州地税网站免费下载，也可以直接到主管地税机关办税服务厅免费领取。

3. 申报方式

按要求应进行境外所得自行申报的纳税人，请前往

主管地税机关办税服务厅申报，或采用邮寄方式申报。

被中国境内派出机构派往境外机构任职、受雇的外派人

员，其境外所得由境外机构支付、负担的，可委托其境

内派出机构办理纳税申报。

没有境内派出机构的纳税人，可以委托有税务代理

资质的中介机构或者他人代为办理纳税申报。需要注意

的是，中介机构或其他个人代为办理自行纳税申报时，

应附送委托申报协议（合同）。

4. 申报资料

纳税人申报时需报送本人签名的《个人所得税自行

纳税申报表（B表）》4，同时报送个人有效身份证件的

复印件。

个人所得税十二万申报义务

根据个人所得税法的规定，年所得12万以上的纳税

人应于纳税年度终了后向主管税务机关办理纳税申报。

1. 申报期限

纳税人在一个纳税年度取得的各项所得合计数额达到

12万元及以上的，无论取得的各项所得是否已足额缴纳

个人所得税，均应于年度终了后3个月内（即每年1月

1日至3月31日）向主管地税机关办理个人所得税纳税申

报。

2. 申报地点

纳税人有任职受雇单位的，向任职、受雇单位所在

地主管地税机关申报；无任职、受雇单位，年所得项目

有生产、经营所得的，向实际经营所在地主管地税机关

申报；无任职、受雇单位，年所得项目无生产、经营所

得的，向户籍所在地主管地税机关申报；在中国境内没

有户籍的，向中国境内经常居住地主管地税机关申报。

3. 申报方式

纳税人可以采用网上申报、邮寄申报和上门申报等

方式进行申报。如纳税人需要补缴税款，应直接到主管

地税机关办税服务厅申报，或办理邮寄申报。纳税人还

可以委托任职单位、有税务代理资质的中介机构或者他

人代为办理纳税申报。受托任职单位、中介机构或其他

个人代为办理自行纳税申报时，应向主管地税机关附送

委托申报协议（合同）。

如采用网上申报，纳税人可凭身份证件号码和密

码登陆广东省地方税务局网上办税大厅（申报网址

为：http://www.gdltax.gov.cn/wsgs/）进行申报。纳税

人初次使用网上申报的，可以通过扣缴义务人上网查

询，或者到主管地税机关办税服务厅凭身份证件查询初

始密码；纳税人上年度已采用网上申报的，可继续使用

上年自行修改确认的密码，如果遗失密码，可凭身份证

件到主管地税机关重置密码。

4. 申报资料

采用门前申报或邮寄申报的纳税人，申报时需报送

本人签名的《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》5，同时报送个人有效身份

证件的复印件。

2 外派员工的中国个人所得税政策


境外税额的抵免

纳税人从中国境外取得的所得，可以在应纳税额中

扣除已在境外缴纳的个人所得税税额。

1. 可抵免的境外税额

可抵免的境外税额是指同时满足以下条件的境外税额

（1）纳税人从中国境外取得的所得，依照该所得来源

国家（或地区）的法律应当缴纳并实际已经缴纳

的个人所得税款；

（2）能提供境外税务机关填发的完税凭证或其他完税

证明材料原件。

2. 不得抵免的境外税额

（1）按照境外所得税法律及相关规定属于错缴或错征

的境外所得税税款；

（2）按照税收协定规定不应征收的境外所得税税款；

（3）因少缴或迟缴境外所得税而追加的利息、滞纳金

或罚款。

3. 抵免税额的计算

纳税人在计算抵免税额前，应按照分国不分项的原则

计算扣除限额。也就是说，扣除限额是该纳税义务人在同一

国家或者地区内取得不同所得项目的应纳税额之和。在境

外一个国家或者地区实际已经缴纳的个人所得税税额，低

于这个国家或者地区扣除限额的，应当在中国缴纳差额部

分的税款；超过该国家或者地区扣除限额的，其超过部分不

得在本纳税年度的应纳税额中扣除，但是可以在以后纳税

年度的该国家或者地区扣除限额的余额中补扣。补扣期限

最长不得超过五年。

计算境外所得的应纳个人所得税

1. 应纳税额的计算

纳税人的境外所得应按照分国分项的方法计算应纳

税额。也就是说，同一国家(或地区)同一项目所得来源

于两处以上的应合并计算，但不同国家或者地区和不同

应税项目，应分别依照税法规定的费用减除标准和适用

税率计算应纳税额。

2. 费用扣除

纳税人的境外所得按照有关规定交付给派出单位的

部分，只要能提供有效合同或有关凭证，经过主管地税

机关审核后，可以从境外所得中扣除。纳税人兼有来源

于中国境内、境外所得的，应按个人所得税法及其实施

条例的规定分别减除费用，并计算纳税。

3. 境外工资薪金的计算方法

需要注意的是，与代扣代缴的工资薪金不同，个人

当年因任职或受雇在中国境外提供劳务取得的工资薪金

所得，如按规定需要办理自行纳税申报时，应按该所得

当年所属月份平均分摊计算个人所得税：

案例：

李先生2013年1月至12月期间前往A国任

职，取得工薪收入177,600元(人民币，下同)，

特许权使用费收入7,000元；同时，又在Ｂ国取

得利息收入1,000元；收入均由境外单位支付，

税款均由个人负担。李先生没有委托其境内派出

机构办理纳税申报。

1. 李先生的收入均由境外单位支付，且没有委托

其境内派出机构办理纳税申报，因此，他应在

年度终了后三十日内办理年度自行申报。

2. 在计算李先生2013年度境外所得的应纳个人所

得税时，应区分A国和B国不同所得项目，分别

计算两个国家各项应纳个人所得税额。

（1）A国工资、薪金所得按我国税法规定计算

的应纳税额

｛（177,600—4,800×12）÷12× 适用税率

—速算扣除数｝×12（月份数）

=（10,000×25％％%—1,005）×12= 17,940（元）

（2）A国特许权使用费所得按我国税法规定计

算的应纳税额

7,000×（1—20%）×20%％（税率）= 1,120（元）

（3）在B国取得的利息所得按我国税法规定计

算的应纳税额

1,000×20%％（税率）= 200（元）。

如果当年取得境外所得月份数不足12个月的，应按

实际月份数分摊。纳税人取得全年一次性奖金、股权激

励所得、解职一次性收入、提前退休一次性补贴和内部

退养一次性收入等工资、薪金所得时，可按照相关税法

规定单独计算应纳税额。

应纳税额

=（ x ）x12—适用

税率

速算

扣除数12

全年收

入额

三费一

金全年

汇总额— —

减除费

用全年

合计额

4. 外国货币的折算

如果纳税人取得的所得是外国货币，应当按照代扣

代缴或自行申报的上一月最后一日人民币汇率中间价，

折合成人民币计算应纳税所得额。纳税人在年度终了后

办理境外所得自行申报或年所得12万以上自行申报时，

对已经按月或者按次预缴税款的外国货币所得，无需重

新折算；对应当补缴税款的所得部分，按照上一纳税年

度最后一日人民币汇率中间价，折合成人民币计算应纳

税所得额。

案例：

2013年度，上一案例中的李先生已分别按A国和B国税法规定，缴纳了个人所得税11,150元和250元，他的境外税额应如何抵免呢?

1. 分别汇总A国和B国不同所得项目的应纳税额，

作为该国的扣除限额。再以此为依据，分别抵

减A国和B国的应纳税额。

（1）在A国取得缴纳税款的抵扣

A国扣除限额

％=17,940+％1,120％=19,060（元）

来源于A国的所得应纳个人所得税额％ =19,060—11,150=％7,910（元）

李先生在A国所得缴纳个人所得税11,150元，

低于扣除限额，可全额抵扣，并需在中国补缴

税款7,910元。

（2）在B国取得缴纳税款的抵扣。

B国扣除限额％=200（元）

B国未抵扣完的可抵免税额％ =250％—200=％50（元）

李先生在B国实际缴纳的税款超出了扣除

限额，只能在限额内抵扣200元，不用补缴税

款。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税扣

除限额有余额时补扣。

2. 汇总A国和B国抵减后的应缴纳税额，计算李先

生2013年度境外所得应纳的个人所得税额。

2013年度境外所得应纳的个人所得税额

％=7,910％+0％=7,910（元）

因此，2013年度李先生取得的境外所得应在

中国补缴个人所得税7,910元。

2 外派员工的中国个人所得税政策


3主要海外投资国/地区个人所得税和社会保险费（税）政策概要6

A. 所得税

纳税义务人

美国公民以及居民外国人对其来源于全球范围内的所

得负有纳税义务。对于满足特定条件的美国公民和居民

外国人，其部分境外所得（2014年最高限额为99,200美

元）及某些住房费用可以豁免征税。需要指出的是，具备

资格的个人须向税务当局提交纳税申报表进行申请后，才

能享受此项豁免。

美国

6 此部分内容节选自安永的Worldwide Personal Tax Guide 2013/14，并已就截止至2014年6月30日的各国税法更新进行了相应更新。若需获取更详细及最新的信息，请登录www.ey.com/GlobalTaxGuides

7 个人从美国企业或者符合资格的外国企业取得的股息红利属于应税收入，该收入在计算缴纳所得税时，与净资本利得适用一样的税率。

非居民外国人仅就其来源于美国境内的所得承担纳

税义务。来源于美国境内的所得，是指与美国境内商业

活动有实际联系、数目固定或可确定、且按年度或周期

性获取的收益、利润及其他收入（一般包括投资收入，

如股息红利、版税以及租赁收入等）。

居民的定义。税收居民的界定通常与个人的移民身

份没有必然联系。一般而言，外国公民如果获得了美国

永久居留权，或者在美国居留的时间通过了居住测试（

即：本公历年度内在美国居留的时间不少于31天，并且

在包括本年度在内的连续三个年度内用某特定公式计算

的在美国的居留时间总计不少于183天），都可能被认

定为“居民外国人”。

应税所得

雇佣收入。应税雇佣收入包括现金报酬以及所有与

受雇有关的其他所得，但某些符合规定的费用和退休金

计划供款不属于应税雇佣收入。

通常情况，如果在纳税年度中，一名非居民外国人

在美国受雇并提供个人劳务的，该非居民外国人将被视

为在美国境内进行贸易或从事商业活动。但如果该非居

民外国人同时满足以下三个条件的除外：

• 劳动服务的对象为外国雇主；

• 一个纳税年度内，该雇员在美国居留天数不超过

90天；

• 劳动报酬不超过3,000美元。

自雇收入。通常情况下，如果在纳税年度中，非居

民外国人在美国提供非雇佣独立个人劳务，将被视为在

美国境内进行贸易或从事商业活动。

投资收入。股息红利7、利息收入和资本收益均属于

投资组合收入，应适用普通税率（参见下文的税率表）

计算缴纳所得税。

董事费。董事费一般被视作自雇收入。

资本收益

短期资本收益适用于普通税率。

长期资本收益则可以适用较低的三档税率：0%,15%或20%。所谓长期是指持有资产超过12个月。在计算长期

资本收益的计税所得时，允许使用短期资本净损失冲减长

期资本净收益。

扣除项

可扣除费用。计算所得税时，特定费用（如支付给

前配偶的赡养费及符合规定且未获偿付的搬迁费）允许

从总收入中扣除，从而计算出“调整后总收入”。

在确定调整后总收入后，美国公民以及居民外国人

可选择“列举扣除额”和“标准扣除额”中较高者，作

为计算所得税时的扣减额。

对于非居民外国人来说，列举扣除项目是相对有限

的。

个人免税额。在计算应纳税所得额时，无需其他纳

税人抚养的个人均可以减除个人免税额。2014年度每

个个人免税额为3,950美元。另外，一名非居民外国人

通常只能扣除一个个人免税额。

3 主要海外投资国/地区个人所得税和社会保险费（税）政策概要


税率

在美国，已婚人士和未婚人士适用不同的税率。

而对于已婚人士而言，是否选择夫妻共同申报所得税

也会造成适用税率的差异。另外，特定个人还可以选

择以“户主”的纳税身份进行所得税申报。

B. 社会保险税

社会保险税

根据《联邦保险供款法例》规定，雇员应就其所取

得的工资薪金缴纳社会保险税，用以资助由联邦政府发

放的退休保险金（包括养老保险、遗属保险、伤残保险

以及医疗保险）。

社会保险税的征收范围为在美国境内取得的所有雇

佣收入，雇主与雇员的国籍和居民身份并非是征税与否

的判定因素。

迄今为止，美国与中国尚未签订社会保险双边协定。

自雇税

根据《自雇供款法例》规定，在美国取得自雇收入

的美国公民和居民外国人，应就其自雇所得减除商业费

用后的收入缴纳自雇税，该税种也包括养老保险、遗属

保险、伤残保险及医疗保险四部分。

联邦失业保险税

联邦失业保险税针对工资薪金收入征收。凡在美国

境内从事雇佣劳动并取得收入的个人，不管其本人及其

雇主的国籍和居民身份，均应就其雇佣收入缴纳联邦失

业保险税。

C. 纳税申报及税款缴纳程序

纳税人应当每年向美国国税局以及其所居住的州或

地区当局（若该州或地区征收所得税或财产净值税）提

交纳税申报表。国税局或州税务局将会抽取部分申报表

进行进一步审计。因此，纳税人在提交纳税申报表后至

少三年内，仍需保留好相关的证明文件以备查验。

美国公民和居民外国人一般使用个人所得税纳税

申报表(1040表)进行纳税申报，但纳税人需要简易申

报的，也可选择（1040A表）或（1040EZ表）进行申

报。对于以公历年为纳税年度的纳税人，其申报的截止

夫妻共同申报

应税收入税率

%应纳税额累计应纳

税额

首18,150 10 1,815 1,815次％55,650 15 8,348 10,163％次75,050 25 18,762 28,925次％78,000 28 21,840 50,765次％178,250 33 58,822 109,587次％52,500 35 18,375 127,962

457,600％％以上 39.6 -- --

夫妻分别申报

应税收入税率


税额

％首9,075 10 908 908％次％27,825 15 4,174 5,082％次％37,525 25 9,381 14,463次％％39,000 28 10,920 25,383次％％89,125 33 29,411 54,794次％％26,250 35 9,187 63,981

228,800％％以上 39.6 -- --

单身个人

应税收入税率


税额

首％9,075 10 908 908％次27,825 15 4,174 5,082次％52,450 25 13,112 18,194次％97,000 28 27,160 45,354次％218,750 33 72,187 117,541次％1,650 35 578 118,119

406,750％％以上 39.6 -- --

户主

应税收入税率


税额

首％12,950 10 1,295 1,295％次36,450 15 5,468 6,763次％78,150 25 19,537 26,300次％79,050 28 22,134 48,434次％198,500 33 65,505 113,939次％27,100 35 9,485 123,424

432,200％％以上 39.6 -- --

金额单位：美元




下表列出的是2014年度不同纳税身份的个人所适

用的税率，表内数据会根据每年的通货膨胀程度进行调

整。

除联邦所得税之外，部分州、市和自治区也会征收

所得税。州税的税率大致在0%至12%之间。

日期为次年的4月15日。纳税人如需延期申报，应当向

国税局提出申请。

取得应税收入的非居民外国人通常应通过非居民外

国人纳税申报表（1040NR表）进行申报。对于在美国

取得工资薪金收入并已被扣缴所得税的非居民外国人，

其申报截止日为次年的4月15日；其他非居民外国人则

应在次年的6月15日前完成纳税申报。

D. 双重征税减免及征税协议

总体而言，纳税人在计算美国个人所得税时，其在

境外缴纳的所得税准予在应纳税额中扣除，但扣除额不

得超过规定限额。

目前，中国与美国已经签订了对所得避免双重征税

和防止偷漏税的协定8。

E％.签证

持有非移民签证的个人可以在美国暂时居留。根据

签证的类型不同，居留时间从几天到几年不等。

根据签证申请人计划赴美从事的活动类型，非移民

签证可分为商务访客签证、学生签证和工作签证等。较

为常见的商务签证包括如下几类：

商务访客签证——B-1，该签证适用于代表外国雇

主临时访问美国并从事商业活动的个人。

专业人士签证——H-1B，该签证适用于从事特定技

能领域的、拥有学士或同等学历的高技术专业人士。

职业项目培训签证——H-3，该签证适用于赴美国

参加职业技能培训的外籍个人，许可逗留时间最长可达2年。

公司内部调职签证——L-1，在美国拥有附属机构

的外国企业如果需要向美国附属机构派遣外籍雇员，若

该雇员在企业中担任行政管理职位或者专业技术职位，

那么该雇员可以申请公司内部调职签证。8 可在国家税务总局“税收条约”栏目下载



A. 所得税

纳税义务人

澳大利亚居民应对其来源于全球范围内的所得承担

纳税义务，而非居民则仅需就其来源于澳大利亚境内的

收入缴纳所得税。一般来说，临时居民取得的来源于澳

大利亚境外的所得（含境外投资收入，但不含境外雇佣

收入）以及来源于非应税资产的资本收益，均可豁免缴

纳。

应税所得

雇佣收入。雇员获得的工资、薪金、津贴以及大多

数以现金形式支付的报酬均属应税所得，应在取得当年

缴纳所得税。

自雇收入和商业收入。在澳大利亚，个人取得的自

雇收入和商业收入均属应税所得，应缴纳所得税。

董事费。董事费作为个人收入，也被列为应税所

得，应在取得收入的当年缴纳所得税。

股息红利。澳大利亚居民取得的所有股息红利，均

为所得税应税收入。

利息、专利权使用费及租赁收入。澳大利亚居民所

取得的利息、专利权使用费和租赁收入都属于应税所

得，但在计税时，相关费用允许扣除。

澳大利亚

资本收益

澳大利亚居民（临时居民除外）应就其全球范围内

的所得缴纳所得税，包括通过销售资本性资产取得的收

益。资本性资产包含以贸易或经营为用途的不动产、动

产以及凭借个人投资而取得的股份。

在计算应税收入时，资本损失允许从资本收益中扣

除。本年度尚未扣除的资本损失不可用于抵减当年其他

收入，但可以递延至往后年度资本收益中继续扣减。

一般来说，非居民和临时居民仅对其销售应税资产

所取得的收入承担纳税义务。上述的应税资产包括澳大

利亚境内不动产以及从该不动产取得的非直接收益等。

扣除项

可扣除费用。属于投资、私人消费或家庭消费性质

的费用，以及在取得免税收入过程中产生的各项费用，

均不能在税前扣除。

个人减免额。居民纳税人和临时居民纳税人均可享

受一定的所得税个人减免额，该减免额可直接从应纳税

额中扣除。

非居民并不享受所得税个人减免额。

商业扣除项目。通常，在取得应税收入过程中产生

的或商业经营过程中难以避免的费用及损失，均可以在

税前进行扣除。

纳税人在进行商业活动过程中发放给雇员的工资、

薪金和支付的利息、租金、修理费、佣金以及其他类似

费用，均可以在税前进行扣除。

在购置或者改善资产时产生的开支不属于可扣除项

目，但资产折旧可在税前扣除。

税率

2013-14纳税年度（即2013年7月1日至2014年6月

30日）居民纳税人适用税率表：

应税收入

大于

应税收入小

于或等于

未超过限额

部分应纳

税额

超过限额部

分适用税率

%0 18,200 0 0

18,200 37,000 0 19

37,000 80,000 3,572 32.580,000 180,000 17,547 37

180,000 -- 54,547 45

如果纳税人在抵达或离开澳大利亚的当年，在澳大

利亚境内停留时间少于12个月，则该纳税人所享受的免

税收入额将小于18,200澳元。

2013-14纳税年度非居民纳税人适用税率表：

应税收入

大于

应税收入小

于或等于

未超过限额

部分应纳

税额

超过限额部

分适用税率

%0 8,000 0 32.5

8,000 180,000 26,000 37

180,000 -- 63,000 45

B. 社会保险

国民保健税

严格意义上讲，澳大利亚并不存在社会保险机制。

然而，澳大利亚居民需要缴纳占其应税收入2%的国民保

健税（此税率于2014年7月1日生效），前提是其有资

格享受澳大利亚医疗服务。

对于高收入的澳大利亚居民纳税人，如果其向注册

的私人医疗保险计划的供款未达到规定金额，则需要在

上述国民保健税的基础上再缴纳1%至1.5%的国民保健附

加税。

临时预算修复税

从2014年7月1日起，年应税收入额超过180,000澳元的高收入者应缴纳2%的临时预算修复税。

养老金

目前，澳大利亚已经建立了强制性私人养老金供款

制度。该制度要求，雇主必须向合格的养老保险基金缴

纳不少于规定限额的供款，用以为员工提供退休福利。

该供款限额是通过雇员正常工作时间收入乘以最低供款

比例计算得出。在2013-14纳税年度，养老金的最低供

款比例为9.5%。

少数情况下，持商务签证的年长的外籍企业行政人

员可豁免缴纳养老保险供款。

到目前为止，澳大利亚与中国尚未签订社会保险双

边协定。

金额单位：澳元

金额单位：澳元




澳大利亚的纳税年度是每年7月1日至次年6月30日。纳税人一般需要在纳税年度终了后的10月31日前

提交纳税申报表。通过注册税务代理提交纳税申报表的

纳税人可以申请延期申报。上述关于申报期限的规定对

居民纳税人以及非居民纳税人同样适用。在纳税年度期

间到达或离开澳大利亚的人士，没有特殊的申报要求。

纳税人取得的工资和津贴，应在收入发放的当月代

扣代缴所得税。而对于纳税人取得的其他收入（如投资

所得），应根据收入的金额大小，按照季度或年度为单

位进行代扣代缴。

D. 双重征税减免及协议

在计算缴纳所得税时，无论是澳大利亚居民还是非

居民，均可以就其应税收入已在境外缴纳的所得税在澳

大利亚纳税时进行抵扣，扣减限额为纳税人在境外缴纳

的所得税额和其在境内应缴所得税额中的较低者。

目前，中国与澳大利亚已经签订了对所得避免双重

征税和防止偷漏税的协定9。

E. 工作签证

计划赴澳大利亚工作的个人可以申请短期停留签

证、长期停留签证或临时工作签证。

临时工作签证（短期停留活动）：需要赴澳大利亚

从事短期、非持续性的、高度专业工作的个人以及应澳

大利亚政府邀请参与活动或提供紧急援助的个人，可以

申请400类别签证。持有该类别签证的个人最长可以在

澳大利亚停留3个月。然而，上述个人在澳大利亚从事

工作的时间不得超过6个星期。

临时工作签证（长期停留活动）：401类别签证适

用于赴澳大利亚境内进行员工互惠交换项目、参加高级

别体育竞赛、全职进行宗教活动或者全职为外籍高管提

供家政服务的个人。持有401类别签证的个人通常可以

在澳大利亚停留不超过两年。

临时工作签证（技术类）：计划赴澳工作的个人还

可以申请457类别签证。457类别签证的有效期限最长

为4年，而且允许续签，但前提是申请人每次申请时必

须符合相关申请条件。

9 可在国家税务总局“税收条约”栏目下载

A. 所得税

纳税义务人

凡满足以下任一条件的个人，均应对其来源于全球

范围内的所得承担纳税义务。

• 在德国境内拥有供个人使用的住所；

• 在德国境内习惯性居住。习惯性居住是指该个人

于任意两个日历年内在德国境内连续居住满六个

月。

如果非居民纳税人在德国的应税所得额占其全球

范围收入额的90%以上，或者其非应税所得额不超过

8,354欧元/年，则该非居民纳税人可以选择被视同为居

民纳税人。上述条款使得非居民纳税人能够像居民纳税

人一样进行纳税申报，并同时享受通常适用于居民纳税

人的扣除项目和免税额。

应税所得

雇佣收入。受雇个人应就其取得的雇佣收入缴纳所

得税。

雇佣收入包括下列项目：

• 工资、薪金、奖金、利润分成以及其他因受雇于

公营或私营机构而获得的报酬和津贴；

• 前雇员或其遗属、后代所获得的，与过往雇佣劳

动相关联的养老金以及其他形式的津贴。

德国

外籍雇员在德国境内工作所取得的津贴（包括外派

服务补贴、生活成本补贴、住房补贴等）应视作雇佣收

入缴纳所得税，且通常不能享受税收优惠待遇。

自雇收入及经营收入。以个人名义从事商业活动并

自负盈亏的纳税人应当就其自雇或经营所得缴纳所得

税。

董事费。在董事会内担任领导职务的成员，其任职

于董事会所获得的酬劳属于自雇收入，应当缴纳所得

税。

投资收入。股息红利、利息等投资收入适用于25%税率，需由支付方代扣代缴所得税。在此基础上，纳

税人还要缴纳一定的附加税，如5.5%的团结附加税及

8%-9%的教会税（具体税率会因地区不同略有差异。）

资本收益

不动产转让所得。纳税人处置其持有不超过10年的

不动产所获得的收入属于应税收入，适用普通税率计算

缴纳所得税。但是，如果不动产在被处置的当年以及前

两个年度均为纳税人唯一住所，且纳税人当年处置该不

动产的总收入不超过600欧元，则上述收入可以免于缴

纳所得税。

证券销售所得。如果证券销售的收入同时符合以下

两个条件，则该收入属于非应税所得：

• 股份在2009年1月1日之前取得；

• 销售证券的纳税人所持股份份额占公司份额的1%以下。



为了筹集维护国家统一的资金，德国当局会向全体

纳税人征收占其应纳所得税额5.5%的附加税，称为“团

结附加税”。除此之外，对于德国税收居民，如果其为

有权征收教会税的注册教会成员，还应缴纳教会税，税

率大致在纳税人应纳所得税额的8%到9%之间，具体税

率会因地区不同略有差异。

非居民纳税人应就其取得的工资薪金收入缴纳工资

税和团结附加税（税率与居民纳税人适用的单身人士适

用税率相同），税款由支付方代扣代缴。然而，非居民

纳税人并不需要缴纳教会税。通常，非居民纳税人被代

扣代缴的税款即为其最终的应纳税款。

B. 社会保险

社会保险包括以下五个方面：

• 养老保险

• 失业保险

• 健康保险

• 护理保险

• 意外保险

通常，所有雇员都应缴纳养老保险、失业保险、健

康保险和护理保险。但如果该雇员符合欧盟社保豁免要

求，或者其国籍国与德国签订了社会保险双边协定，则

可以豁免缴纳相关保险费用。上述规定对意外保险也同

样适用（意外保险仅要求雇主进行供款）。

目前，德国已经与中国签订了社会保险双边协议，

该协议使得符合条件的个人能够免于在中德两国重复缴

纳社会保险费。


德国的纳税年度为日历年。

通常，每年的纳税申报表应当在次年的5月31日之

前提交。如果纳税人委托税务代理为其编制纳税申报

表，其纳税申报期可自动顺延至次年的12月31日。在

极个别的情况下，纳税申报亦可获准推迟至次年12月31日之后。

税务机关会根据纳税人提交的纳税申报表评估应纳

所得税金额，如果需要额外征收税款，税务机关会向纳

税人出具税务评估通知。纳税人应当在收到评估通知后

一个月内缴清余额。如果纳税人当年可以获得退税，税

务当局会在出具评估通知后立即将税款退回。对于纳税

人欠缴税款的情况，税务当局会给出15个月的宽限期（

以相关纳税年度终了之日起算），在宽限期内，纳税人

需要承担每月0.5%的额外利息。


根根据德国所得税法规定，纳税人可以用其在境外

缴纳的所得税额抵减其在德国的应纳税额，抵减数额以

该纳税人的境外所得应在德国缴纳的所得税额为限。上

述单边税收豁免的规定首要面向与德国并未签订双边税

收协议的国家。

德国与其他国家签订的双边税收协议，其效力高于

德国国内税法。通常，双边税收协定会将特定的来源于

德国境外的所得排除在德国应税所得之外。然而，在确

定其他应税收入适用的有效税率时，上述来源于德国境

外的所得仍需考虑。

目前，中国与德国已经签订了对所得和财产避免双

重征税和防止偷漏税的协定10。

纳税人销售其于2008年12月31日后取得的股份

（无论该股份的持有期多长），所取得的收入应全额缴

纳25%的代扣代缴所得税。销售上述股份的损失仅能用

以抵减同类型股份销售收入，尚未抵减的损失可以在下

一年继续抵减。

其他资产销售。除了上文提到的两类资产之外，纳

税人销售其持有年限超过一年的其他资产，相关收入属

于非应税所得。但如果纳税人在至少一个日历年度内从

上述资产获得收入，那么相应的纳税时限将延长为10年。如果纳税人在10年内处置相关资产，则应就其处置

资产的收入缴纳所得税。处置资产的损失可以在税前进

行扣除，但有一定的条件限制。

扣除项

可扣除费用。雇员在创造、保护或保留雇佣收入的

过程中发生的费用，一般允许在税前进行扣除。

与收入相关的可扣除费用包括：

• 往返于工作场所和住所而产生的交通费；

• 因工作原因需保有两处住所而产生的有关费用

（如租金、探亲费、餐补及特定限额内的搬迁费

用）；

• 职业书籍及期刊费；

• 支付给职业协会、工会以及同类型机构的会员费；

• 满足特定条件的子女抚养费。

目前，纳税人每年可以享受1,000欧元与受雇相关

的费用标准扣除额，且无需提供相关证明文件。如果纳

税人能够证明其实际发生的相关费用高于此标准扣除额

的，那么该纳税人可税前扣除的与受雇相关的费用可以

超过此标准。

对于退休人士，其商务费用的标准扣除额为102欧元/年。

税率

2014年度个人所得税税率随应税收入递增，从最

低的14%有效税率到最高的42%边际税率不等。

2014年度德国个人所得税税率表：

单身人士申报及夫妻分别申报

应纳税

所得额

有效税率

%边际税率

%应纳税额*

30,000 18.53 31.53 5,55840,000 22.35 36.10 8,94050,000 25.569 40.68 12,78060,000 28.27 42.00 16,96170,000 30.23 42.00 21,16180,000 31.70 42.00 25,361

100,000 33.76 42.00 33,761120,000 35.13 42.00 42,161

夫妻共同申报

应纳税

所得额

有效税率

%边际税率

%应纳税额*

30％,000 8.95 24.67 2,68640,％000 13.17 26.95 5,26850,％000 16.16 29.24 8,07860,000 18.53 31.53 11,11670,000 20.55 33.82 14,38480,000 22.35 36.10 17,880

100,000 25.56 40.68 25,560120,000 28.27 42.00 33,922

金额单位：欧元

金额单位：欧元


（*注：不含团结附加税和教会税）



E. 签证

一般来说，凡入境德国的个人都需要持有相关签

证。此外，如果个人预计在德国的逗留时间超过3个月，或者需要在德国工作（无论工作时间长短），该个

人通常还要办理居留许可。

签证包括下列几个类别：

• 申根签证：持有申根签证的个人可以在德国进行

特定目的的活动（如商业活动），其在德最长逗

留期为每半年90天。申根签证一般由申根协议成

员国的政府机构出具。

• 德国长期签证：持有德国长期签证的个人可以在

德逗留3个月以上，并可以从事雇佣劳动。

任何来自非欧盟国家（或与欧盟国家享有同等待遇

的国家）的个人，在赴德国从事工作之前都需要办理居

留许可（工作签证）。签证获批后，当局会在申请人的

护照上盖章作为可以进入德国的证明。所有签证都必须

标明申请人在德逗留的目的。为了雇佣目的而签发的德

国长期签证，一般会标明申请人的职位以及其在德国的

工作单位名称。

A. 所得税

纳税义务人

在英国，纳税义务的判断主要取决于个人的居留和

住所的情况。

居民纳税人。居民纳税人需就其来源于全球的收入

在英国纳税。但某些短期居民和被认定为非定居在英国

的个人，则免于就其境外收入和资本收益缴税，其前提

是该笔款项并未汇到英国境内（即汇入原则）。

非居民纳税人。非居民纳税人仅就其来源于英国境

内的收入负有纳税义务，例如在英国工作的报酬以及某

些来源于英国的投资收益。

应税收入

雇佣收入。雇员取得的应税雇佣收入，除基本工资

以外，还包括大部分的额外津贴或者实物福利，如公司

配车、免费工作餐、永久性住宅、子女的学费、医疗保

险费及低于市场利率的贷款利息。雇主向在英国注册的

退休金计划缴纳的供款一般无需纳税，但前提是相关供

款金额并未超过规定上限。

居民纳税人对其来源于全球的工资收入负有纳税义

务。非居民纳税人仅需就其来源于英国工作的收入纳

税。

自雇收入。自雇收入包括贸易、专业服务或自由职

业的收入。

投资收益。在英国，绝大部分的投资收益应在收益

发放时由支付方代扣代缴全部或部分所得税。

英国

资本收益

在英国拥有住所的居民纳税人，应就其处置资产

（无论资产所在地是英国境内还是境外）的所得缴纳所

得税。然而，在英国并无住所的居民纳税人，如选择以

汇入原则为课税依据，则仅在其处置资产的收入被汇入

英国境内的情况下才需要承担纳税义务。

扣除项

可扣除费用。一般情况下，雇员在履行职务时所产

生的必要的、专项的支出，可以在计算所得税时扣除。

可税前扣除项目包括但不仅限于差旅费、生活费、

搬迁费和境外医疗费等。需要指出的是，纳税人如果要

享受上述纳税扣除项目的优惠，必需满足特定的前提条

件。

常见的扣除项与免税项包括：

• 当雇员在临时工作地点工作产生的差旅费与生活

费；

• 雇员与其家人返回住所的费用（有一定的限制）；

• 低于8,000英镑的合格的搬迁费；

• 与工作相关的培训（仅限于雇员）；

• 专业杂志的订阅费；

• 境外医疗费用（对于外派的英籍雇员）。



个人免税额。英国居民纳税人通常可享受一定的年度

免税额。2014-15纳税年度的免税额度为10,000英镑。

在满足特定条件的情况下，非居民纳税人一般也可

享受个人免税额（具体免税金额会根据纳税人收入额有

所调整）。

商业扣除项目。在贸易、专业服务或自由职业中产

生的费用只有当该费用是完全地、专门地由于贸易、专

业服务或自由职业而产生的情况下方可抵扣。

税率

2014-15纳税年度税率表：

B. 社会保险

在英国工作并取得收入的个人，应当缴纳国民社会

保险供款。

对于受雇个人，该供款由两部分组成，即由雇员缴

纳的主要供款以及由雇主缴纳的附属供款。在2014-15纳税年度，雇员的周收入在153到805英镑之间的，其

缴纳比例为12%，周收入超过805英镑的部分，则适用

2%的缴纳比例。对于雇主来说，如果其雇员的周收入高

于153英镑，那么雇主应该按照13.8%的缴款比例支付

社会保险供款，且供款金额并无上限。

到目前为止，英国与中国尚未签订社会保险双边协

定。

应纳税所

得额

税率

%

应纳税款累计应纳

税款

％首31,865 20 6,373 6,373％次118,135 40 47,254 53,627

150,000％％以上

45 -- --

金额单位：英镑

C. 纳税申报与税款缴纳程序

基本原则。英国的个人纳税年度是从4月6日到次年

的4月5日。

纳税人是否应就其所取得的报酬缴税以及应当如何

缴纳，主要取决于纳税人获得报酬期间在英国的居住状

况。应税报酬实际上应在取得报酬的当年纳税。纳税人

取得包括奖金与佣金在内的各项收入，如果取得收入的

年份与收入实际发放的年份不一致，应在收入发放的年

份缴税。

纳税申报表。英国有一套自行报税系统，此系统允

许纳税人选择由税务海关总署代为核定其所得税纳税义

务，或自行计算缴纳。选择由英国税务海关总署核定纳

税义务的个人必须在纳税年度终了后的10月31日前完

成并提交纳税申报表。而选择自行计算缴纳的纳税人，

其纳税申报的截止日期同样为10月31日。纳税人可以

选择通过电子方式提交申报表及相关的税款计算资料，

上述操作需在该纳税年度结束后的1月31日前完成。

纳税申报表上所列的应纳税款，应当在纳税年度终

了后的1月31日之前清缴完毕。

纳税人取得应税收入，负有所得税纳税义务但支付

方未代扣代缴税款的，应当在纳税年度终了后的10月5日之前把有关情况上报税务海关总署。

D. 双重征税减免与征税协议

如果纳税人既是英国居民，又属于与英国签订避免

双重征税协议国家的税收居民，只要协议中包含避免双

重征税的相关条款，该纳税人可对其在两国同时应税的

所得向英国当局申请免税。

目前，英国与中国已经签订了对所得和财产收益避

免双重征税和防止偷漏税的协定11。

E. 签证

一般来说，非欧洲经济区成员国的国民以及在英国

没有定居身份或居留权的个人，如果需要在英国就业，

必须在赴英国之前办理相关的工作许可。

2008年，英国政府启用了新的计点积分签证制

度。该制度会根据签证申请人在特定行业的资质、工

作经验及技能进行评分。计点积分签证制度包含五个级

别，每个级别都有不同的条件、资格和准入要求。申请

人必须满足所在级别的积分要求并证明其能够供养自身

及其亲属，才能获得相关工作许可。

11可在国家税务总局“税收条约”栏目下载



A. 所得税

纳税义务人

个人来源于香港的任职或受雇所得，以及一个纳税

年度内在香港停留超过60天取得的工作收入，都需要缴

纳香港薪俸税。

应税所得

雇佣收入。应税收入包含所有的现金报酬 (如工资薪

金、假期薪金、佣金、奖金、津贴等)及遣散费。股票奖

励、股票期权收益、旅游奖励、子女教育费、由雇主提

供的住房、养老金等收入都属于应税收入。而对于其他

类型的实物福利，如果它们可以被转换为现金、或者该

利益可以用作偿还雇员必须担负的个人法律责任，都属

于应税收入。

雇员取得来源于香港的雇佣收入，不管该雇员是否

属于香港常住居民，也不管该收入是否在香港境内支

付，该雇员都应就其雇用收入缴纳薪俸税。但董事费收

入适用特殊的税务减免政策，相关减免申请需获得税务

局批准。

（1）如果雇员在香港境外工作，或在香港境内工

作但一个纳税年度内到访香港境内停留不超过

60天的，可以就其全部收入申请免税。

香港

（2）如果雇员因香港境外工作任职而被派遣至香港

工作，当满足特定的条件，该纳税人可以根据

其在香港境内的停留时间按比例缴纳薪俸税。

自雇收入。任何在香港从事专业服务、贸易或商业活

动的个人对其来源于所从事的专业服务、贸易或商业活

动产生的香港境内收入，应缴纳利得税。

投资收益。除投资商业资金取得的利息收入外，其

他利息收入及全部股息收入均免税。纳税人在港物业取得

的租赁收入属于应税收入，具体的适用税率详见后文。

董事费。来源于公司（中央管理控制权在香港）的

董事费应在香港缴纳薪俸税，不管该董事是否是香港常

住居民及其在香港境内的工作天数。

资本收益

香港对资本收益不征税。

扣除项

可扣除费用。雇员在履行职务时为获得该项收入而

支付的有关的支出或开支，且符合完全、纯粹及必须三

个条件的要求，可以在计算薪俸税时扣除。

2014/15年度个人扣除额

个人进修开支，包括与订明教育课程（须由税务局

批准的教育机构提供）相关的费用，及为了取得或维持

在任何受雇工作中应用的资格所产生的费用，可以在税

前扣除，最高的扣除限额为每年80,000港元。

个人向税务局认可的慈善机构捐款，捐款金额在收

入额35%以内的可以税前扣除。

每年100,000港元以内的居所贷款利息可以税前扣

除，最长扣除时限为15年。

雇员强制性公积金或其他经认可的职业退休计划所

缴纳的强制性供款可以税前扣除，2014/15年该项扣除

的限额为17,500港元。

2014-15年度个人免税额：

免税额港元

基本免税额

单身 120,000已婚人士 240,000子女免税额

第一至第九名子女（每名计算） 70,000在每名子女出生的课税年度，

可获额外增加的子女免税额

70,000

供养父母及祖父母或外祖父母免税额

（每名计算）

年满60岁及以上

与纳税人共同居住 80,000不与纳税人共同居住 40,000年龄为55岁-59岁与纳税人共同居住 40,000不与纳税人共同居住 20,000老年人住宿照料开支不超过

80,000伤残受养人免税额 66,000供养兄弟姐妹免税额 33,000单亲免税额 120,000

税率

以下是2014年4月1日至2015年3月31日年度三个

税种所分别适用的税率：

（1）利得税：在香港经营专业、行业或业务的法团

以外人士所取得的利息收入，须征收固定税率

为15%的利得税。

（2）物业税：租赁收入扣除不能追回的租金、政府

差饷以及20%标准免税额后，按固定税率15%征收物业税。

（3）薪俸税：在净征税收入（应税收入减去个人扣

除额与免税额）基础上适用2%至17%的累进税

率，或者在应税收入减去个人扣除额后使用税

率为15%的固定税率，选择其中较低者征税。

2014年4月1日至2015年3月31日薪俸税适用税率表：

应税收入税率

%应缴税金累计应缴

税金

％首40,000 2 800 800％％次40,000 7 2,800 3,600％次％40,000 12 4,800 8,400

120,000％％以上 17 - -

金额单位：港元



B. 社会保险税

香港没有社会保险税。雇主与雇员双方每月需缴纳

一定供款到认可的强制性公积金计划（除非雇员已参与

其他认可的职业退休计划）。供款额度为雇员收入的5%或1,500港元中的较低者。

迄今为止，香港地区与中国内地尚未签订社会保险

双边协定。


香港的纳税年度从每年的4月1日到次年的3月31日。自然纳税人需要在个别人士综合申报表中申报所有

收入，包括独资经营收入、雇佣收入以及个人独有资产

租赁收入在内的全部收入。

薪俸税没有代扣代缴的要求。然而雇主如果向计划

离港超过一个月的个人发放了现金或者其等价物，则应

就相关报酬代扣代缴薪俸税，雇主的代扣代缴义务在雇

主以书面形式向税局专员报告雇员计划离港时间当日或

者税局出具解除责任书之日起即被解除。

利得税、薪俸税或物业税都需要在预缴税系统下进

行预缴。预缴税的评估通常基于上一课税年度的纳税

额，纳税人可以分两期缴纳税款，通常在每年1月和4月缴纳。在课税年度的实际收入确定后，将会进行最终税

负评估，并退还多缴的预缴税款。最终税负评估将与下

一课税年度的预缴税评估同时进行。

D. 双重征税减免与征税协议

个人因香港雇佣关系在香港境外取得的收入，如果

在境外同样需要纳税且相应税款已扣缴，则可以免除缴

纳香港薪俸税。一般而言，对于符合避免双重征税协议

的收入，香港居民可申请税收抵免。

目前，香港地区与中国内地已经签订了对所得避免

双重征税和防止偷漏税的安排12。

E. 工作签证

计划赴香港就业的外籍个人需要办理工作签证。每

一份工作签证仅针对指定雇主的指定工作职位签发。在

申请工作签证时，雇主需要证明申请人具备经认可的专

业资格、相关的工作经验，并可以胜任其将要从事的工

作。

初次签发的工作签证有效期通常不超过一年。签证

到期时，签证持有人可以申请续签。首次及第二次续签

的有效期不超过2年，最后一次续签的有效期限则最长

为3年。

在港连续工作7年或以上的个人可以申请香港永久

居留权。拥有永久居留权的个人可以在香港工作，且无

需再申请工作签证。


新加坡

A. 所得税

纳税义务人

任何因在新加坡工作而取得的雇佣收入的个人，无

论该收入在新加坡境内还是境外支付，都在新加坡负有

纳税义务。新加坡居民对其来源于境外的所得不具有纳

税义务。

在纳税年度前一年，如果个人除了合理且与实际相

符的短暂性离境外，都在新加坡居留，则此人会被认定

为新加坡税收居民。而那些在纳税年度前一年，在新加

坡实际居留任职（除了担任公司总裁）时间不少于183天的个人，也会被认定为税收居民。然而，如果个人在

新加坡的任职持续三年或更长，那么即使在第一年和最

后一年，该个人在新加坡境内逗留天数不满183天，其

在上述年度内仍会被认定为税收居民。对于任职横跨两

个日历年的个人来说，如果他们于两年内在新加坡连续

居住或工作超过183天，那么在上述两个年度内，该个

人均会被认定为新加坡税收居民。

应税所得

雇佣收入。应税雇佣收入包括现金报酬、工资、薪

金、假期补贴、董事费、佣金、奖金、遣散费、额外津

贴、员工股权计划收益和提供服务的额外津贴。因雇佣

所得的福利如探亲费用、雇主提供的住房和通话费用以

及雇员孩子的入学费用都属于应税收入。

自雇收入及经营收入。根据普遍认可的会计准则编

写的财务报表中的收入，属于应税自雇收入。纳税人取

得的经营收入，应与其他收入合并计算，从而得出应纳

税所得额。

投资收入。由新加坡税收居民公司支付给股东的股

息，无论是否为税后收入或免税收益，均不征收所得税。

资本收益

资本收益在新加坡不征税。然而，某些特定的情况

下，税务机构会认定某些涉及到房地产、股票、期权买

卖的交易为贸易行为。在这种情况下，来源于这些交易

的资本收益则需要征税。对资本收益是否征税的判定会

基于对事实的考虑和每个具体案件的情况。

扣除项

可扣除费用。从原则上说，为创造收益而产生的费

用都可以扣除。但在实际操作中，可从雇佣收入中扣除

的费用是有限的，因为税务当局普遍认为雇员在履行职

务过程中产生的所有必要费用，均应由雇主承担。

个人扣除额与免税额。新加坡居民均享有个人免税

额。

在2014纳税年度，新加坡居民享受的个人免税

额包括配偶免税额（2,000新加坡元）、残疾配偶免

税额（5,500新加坡元）、子女免税额（4,000新加坡

元/人）、残疾子女免税额（7,500新加坡元/人）等。

另外，某些寿险保费以及向被认可的养老基金的供款在

限额范围内都可扣除。



非新加坡税收居民适用的税率如下表所示：

应税收入税率

%应缴税

金

累计应

缴税金

％首20,000 0 0 0％次10,000 2 200 200％次10,000 3.5 350 550％次40,000 7 2,800 3,350次40,000 11.5 4,600 7,950次％40,000 15 6,000 13,950％次40,000 17 6,800 20,750次％120,000 18 21,600 42,350

320,000％％以上 20 - -

所得类别税率

雇佣收入（董事费除外）按15%与按税收居

民适用税率计算得

出的应纳税额两者

中取较高者

(于一个日历年内

在新加坡从事雇佣

劳动不超过60天的非居民个人，其

取得的雇佣收入免

于缴纳所得税)

董事费 20% 经营、贸易、职业或事业性所得 20% 专业服务所得 15% 利息（不含经认可的银行、财务公

司、符合资格的债务证券、项目债

务证券所发放的免税利息）

15%

股息红利（除了免税及单阶股息

红利)

20%

动产使用费，科学、技术、工业、

商业知识或信息使用费

10%

动产租赁费 15% 公众娱乐表演所得 10%％％％％％％％％％％％％（相关费用可

以税前扣除）

符合条件的国际仲裁人仲裁所得免税

其他所得 20%

税率

新加坡税收居民在应税收入减去个人免税额后，适用以

下税率（2014年度）缴税：

金额单位：新加坡元

B. 社会保险税

中央公积金（公积金）是一个法定的储蓄计划，为

新加坡雇员提供养老退休保障。只有新加坡公民或者在

新加坡工作的永久居民需要缴纳中央公积金。外籍人员

（包括马来西亚人）无须缴纳公积金且不能自愿参保。

在补充退休计划下，新加坡公民以及永久居民可以

向其选择的私营基金缴纳供款，作为中央公积金供款的

补充。在新加坡工作的外籍人士也可以参与上述计划。

自愿补充退休计划由雇员负责供款，雇主并无供款义

务。然而，雇主也可以以雇员的名义向补充退休计划缴

纳供款，但是有一定的上限限制。

到目前为止，新加坡与中国尚未签订社会保险双边协

议。


新加坡的纳税年度为日历年，并在次年征收上一课

税年度的税款。无论是居民个人或非居民个人都需要在

每年的4月15号前申报上一课税年度的所得税。个人可

选择在纳税评估发出后的一个月内一次性缴纳税款，也

可选择分期付款（一年最多12期）。

D. 避免双重征税协议

在新加坡境内取得雇佣收入的个人，且在与新加坡

签订避免双重征税协议的国家为纳税居民，如果其在任

一公历年或连续12个月内在新加坡任职时间未超过特定

天数（一般为183天），则可免征新加坡所得税（还需

符合协议中某些附加条款）。

目前，中国与新加坡已经签订了对所得避免双重征

税和防止偷漏税的协定13。

E％.工作证和就业许可

有意在新加坡从事商务活动、任职就业的外籍个人

必须事先申请就业许可或工作签证。聘任上述个人的新

加坡实体（一般为雇主）需要为工作签证的申请做出担

保。

工作签证

工作签证的签发对象一般为月基本工资低于2,200新加坡元、具有相关工作资格和经验的技术型或非技

术型人员。工作证的有效期限最长可达2年，允许续签

（但有一定的年限限制）。

就业许可

就业许可适用于持有经认可学位、专业资格或具备

专业技能的外籍人士，并且其每月固定工资超过3,000新加坡元。




A. 所得税

纳税义务人

通常情况下，尼日利亚居民应当就其来源于全球范

围内的所得承担纳税义务。然而，尼日利亚居民取得的

来源于境外的收入,如果通过经许可的尼日利亚银行以

可兑换货币的形式汇回尼日利亚，则此收入可豁免征收

所得税。非居民仅需就其来源于尼日利亚境内的所得缴

纳所得税。

满足下列任一条件的个人均属于尼日利亚居民：

• 尼日利亚公民以及在尼日利亚居住的非公民；

• 受雇于尼日利亚居民企业、且因工作原因在尼日

利亚境内居住的外籍员工；

• 受雇于尼日利亚非居民企业、于连续12个月内在

尼日利亚境内居住超过183天、雇佣成本由尼日

利亚企业或固定场所负担、且并未在其他与尼日

利亚签订避免双重征税协议的国家负有纳税义务

的外籍员工。

应税所得

雇佣收入。因任职受雇所取得的工资、薪金、服务

费、津贴、养老金以及其他形式的收入和利益（如奖金、

花红、非现金形式的福利补贴）均为应税雇佣收入。

自雇收入及经营收入。居民纳税人应就其从事贸

易、经营或其他自由职业、行业所取得的收入（含境内及

境外收入）缴纳所得税。对于非居民纳税人，如果其从事

的贸易、经营或其他自由职业、行业仅部分在尼日利亚境

内，则只就其在尼日利亚境内经营取得的收入纳税。

投资收入。股息红利、利息、专利权使用费、动产

及不动产租赁所得均属于应税收入，应适用10%的税率

代扣代缴所得税。

董事费。董事费也属于应税收入，适用于10%的税

率并由支付董事费的企业代为扣缴所得税。

资本收益

个人处置资产所获得的收入属于所得税应税所得。

上述收入在减去相关的成本和费用后得到的净资本收

益，适用于10%的税率单独计算缴纳所得税。

如果个人处置的资产位于尼日利亚境内，那么处置

该资产的所得（无论受益人是否为尼日利亚居民）视为

应税所得。但是，如果资产位于尼日利亚境外，那么除

非受益人为尼日利亚居民，或者是于连续12个月内在尼

日利亚境内逗留时间超过183天的外籍个人，否则该个

人不必就处置该资产所得在尼日利亚缴纳所得税。

扣除项目

可扣除费用。下列费用可以从雇佣收入中扣减：

• 税务机关认可的养老金供款；

• 用于改善自住性房产所产生的贷款利息。

所得税个人减免项目。纳税人可以享受个人减免

额、合并减免额、赡养费、子女免税额、供养亲属免税

额以及人寿保险供款等税收减免优惠。

商业扣除项目。在计算缴纳所得税时，纳税人获取

收入的过程中发生的专门的、合理的费用，允许从相关

收入中先行扣除。而用于购置资产或者个人及家庭消费

的费用，则不可以税前扣除。

纳税人贸易或经营损失可以税前扣除。尚未扣除的

部分损失，可以在往后的四个年度内从同类型的经营收

入中扣除。

尼日利亚

税率

居民纳税人和非居民纳税人同时适用下列税率表：

如果纳税人在享受所有纳税减免后，采用上述税率

计算得出的应纳税额小于其总收入的1%，那么该纳税人

仍然要缴纳其总收入的1%作为最低所得税。

B. 社会保险

养老金

尼日利亚养老金的强制性最低供款限额为雇员总收

入的15%，即雇主和雇员应分别缴纳总收入的7.5%作为

养老金供款。

国民住房基金

年收入超过3,000尼日利亚奈拉（约等于19美元）

的雇员，应当将其基本工资的2.5%缴入国民住房基金账

户作为供款。

迄今为止，尼日利亚与中国尚未签订社会保险双边协定。


尼日利亚的纳税年度为日历年。雇佣收入应当在取

得收入的当年进行纳税评定，而贸易、经营或从事特定

职业、行业的收入，除前三年及末两年外，应在取得收

入的次年进行评定。投资收入以及其他类型的收入，也

应在取得收入的次年进行纳税评定。

雇主应在纳税评定的次年的1月31日前代为提交雇

员的纳税申报表。其他个人的纳税申报表，则应在纳税

评定次年的前90日内提交。年应税所得额低于30,000尼日利亚奈拉的个人无需提交纳税申报表。

雇佣收入应由雇主在支付时代扣代缴所得税。


纳税人在境外取得收入，如果此收入是通过尼日利

亚中央银行或其它获财政部认可的金融机构汇入尼日利

亚境内，那么纳税人就该收入在境外缴纳的所得税，可

用于抵减对应的境内所得税额。

目前，中国与尼日利亚已经签订了对所得避免双重

征税和防止偷漏税的协定14。

E％.工作签证

在尼日利亚就业的外籍个人申请工作签证，根据其

从事的职业类型可以划分为以下三类：

• 任职于政府部门、企业以及高等教育机构的个

人。此类个人申请工作签证不受移民配额限制。

• 任职于国有机构、私营企业的个人。此类个人申

请工作签证需受移民配额限制。

• 短期入境尼日利亚从事建筑工程、机械维修、审

计、可行性研究或者培训工作的个人。此类个人

可以申请临时工作签证，如果上述工作持续时间

在3至6个月之内，那么雇主也无需将此类个人列

入移民配额的名单中。

属于上述第一、二类情况的外籍个人需要向境外的

尼日利亚外交机构申请入境签证。尼日利亚外交机构会

向符合资格的个人签发入境许可以及受规管签证。受规

管签证的有效期限一般为3个月，到期允许续签。

临时工作签证则需由雇佣外籍个人的企业或机构向

尼日利亚移民局的总检查官递交相关申请，并在尼日利

亚境内办理。


应税收入税率


税额

首300,000 7 21,000 21,000次％300,000 11 33,000 54,000次％％500,000 15 75,000 129,000次％％500,000 19 95,000 224,000

％次％1,600,000 21 95,000 224,000次％3,200,000％％ 24 -- --

金额单位：尼日利亚奈拉



随着越来越多的中国员工被派驻到世界各地，合规

高效的派遣安排对企业实现既定的整体战略目标起着至

关重要的作用。面对国际上各国复杂各异的法律、税务

等政策环境，员工外派所引致的合规风险已成为企业所

面临的巨大挑战。

4“走出去”企业应如何进行国际派遣的风险管理

雇佣形式

• 直接派遣

• 双合同

其他

• 常设机构

个人所得税

• 避免双重征税协议/安排

• 税收优惠筹划

• 合规申报(境内与境外)

工资福利

• 法定最低工资

要求

• 派遣福利体系

出入境

• 签证类别

• 工作证件办理/延期/注销

社会保险

• 双边社保协议

• 社保缴纳

雇佣形式

出入境

工资福利

社会保险

个人所得税

其他

常见挑战

我们根据实际经验，列举了企业在海外派遣过程中

所面临的常见挑战，并挑选了其中几个方面进一步分享

相应的应对策略：

税务:

1. 境外个税合规风险的应对

• 企业应熟悉驻在国个人所得税及相关税法法规，了解

掌握驻在国的申报要求及申报流程；

• 企业应遵循驻在国的个人所得税法，履行相关的税务

登记及税务信息报告义务，依法办理个人所得税涉税

事项并进行纳税申报（可参考本手册的第三部分了解

部分国家的个人所得税制度）；

• 企业应安排对外派人员进行驻在国税务政策的讲解，

与外派人员就其必须承担的个人纳税义务及需要了解

的问题进行必要的沟通，帮助员工了解驻在国的税收

政策，便于配合企业满足合规性的要求。比如某些国

家对雇主和雇员同时有纳税申报的要求，雇主应敦促

雇员及时进行个人申报以达到税务合规；

• 在员工回国前，企业应为员工在驻在国进行离职的税

务申报，如有补税或退税的情况，需及时处理。此

外，如驻在国对离境外籍员工有税务注销的要求，则

企业还应及时为外派员工办理相关的税务注销手续。


税务（续）:

2. 境内个税合规风险的应对

• 企业应按时履行外派人员情况报送义务；

• 企业应设立专门的团队或委托专业税务人士对外派员

工的境内境外税务申报进行系统化管理。对于在中国

境内的税务申报，需关注月度代扣代缴、全年12万申

报以及年度自行申报方面的要求（详细可参见本手册

的第二部分）；

• 在员工结束派遣回国后，企业应协助和敦促员工进行

境外所得的汇算清缴。企业（或员工）应妥善保存境

外税务机关填发的完税凭证或其他证明材料原件，以

便于进行境外税款抵扣，合理减少税负。

3.税务成本风险的应对

• 在员工外派之前，企业应分析研究并合理利用驻在国

的个人所得税筹划机会（可寻求专业税务人士的协

助），这在员工被派往高税赋国家时尤为重要；

• 企业应基于驻在国与中国的双边税收协定及相关税收

法规，从工资福利发放及外派人员在驻在国停留天数

等角度着手，分析外派人员在驻在国是否有构成常设

机构的风险，以及由此所可能引发的企业所得税及其

他税务问题。另外，企业也需要了解该国对享受税收

协定优惠政策的个人有何特殊的规定及程序。比较常

见的做法是制定不同国家的派遣政策和安排，以更高

效地应对各国不同的税务环境。

雇佣形式:

在安排国际派遣时，企业首先需要考虑的是外派

员工的雇佣形式。常见的雇佣形式有两种：一是直接

派遣，即与境内企业签订合同，通过派遣协议派驻境

外（与境外企业没有直接合同关系）。二是双合同，即

员工与境内企业和境外企业分别签订雇佣合同。企业在

考虑安排何种外派形式时，需要考虑以下因素：

• 企业需了解两种外派形式是否都为驻在国政府所

接受，比如某些国家（例如巴西）强制要求外派

员工必须签订当地合同。在此种情况下，企业只

能选择双合同的外派形式；

• 在很多国家，签订本地（驻在国）合同的外派员

工享受与本地员工一样的劳动者权益保障条款，

如最低工资标准、遣散补偿、带薪假期、社保福

利等。而对于直接派遣形式下的外派员工（在驻

在国不签订劳动合同），由于没有当地的劳动关

系，企业则可能不受限于该类条款。因此，企业

需充分了解两种安排对雇佣成本的不同影响；

• 某些国家对于直接派遣的员工有更宽松的签证要

求，而对于签订本地合同的员工，签证要求可能

相对会更加严格、流程会更繁琐；

• 直接派遣往往具有更大的灵活性。比如员工若从

驻在国调派往第三国工作，仅需签订新的派遣协

议，而无需再重新签订新的劳动合同；

• 从税法角度，双合同的安排可能会给企业带来更

高的常设机构的风险。因此企业需同时考量由此

所可能带来的企业所得税及其他税务问题。

社会保险:

• 企业应了解驻在国的社会保险政策以及是否已与中国

签订社会保险双边协议。若驻在国已与中国签订社保

双边协议，则应协助员工进行相关的豁免申请以避免

双重缴纳；

• 企业应根据驻在国的社保政策，为外派员工购买当地

的强制性法定保险项目（如人寿、医疗、意外伤害

等）。对于补充养老保险等非强制性项目，则可视情

况而定。

出入境:

• 企业应了解驻在国最新的出入境法规和实务，及时为

外派员工安排好工作许可、签证等证件的申请。必要

时，可寻求专业建议，提前做好备用方案，以避免因

证件未及时到位而影响海外项目的启动或开展；

• 企业应安排专人或委托中介机构统一监测管理外派员

工的工作许可、签证等工作证件的期限，及时为员工

办理证件的延期，以避免员工因持过期签证延期工作

为企业带来相应的合规风险；

• 在外派员工回国时，企业应及时为员工办理工作许

可、签证等工作证件的注销。

工薪福利:

• 企业在设计外派人员薪酬包的时候，需根据驻在国的

消费水平、生活艰苦程度等指标，来拟定因外派而产

生的海外工资、岗位津贴。大部分跨国公司都会采用

购买力平衡表法来做设计，以确保外派人员到了驻在

国以后生活水平和收入水平不降低。与此同时，企业

还应充分了解驻在国的法定最低工资水平或其他劳动

法规方面的特殊要求（如带薪假期等），以规避合规

风险；

• 此外，企业还需考虑设计合理的福利结构以激励外派

员工。包括人性化的福利，比如探亲费用、家属随

行、随行子女入学等问题，使他们能够安心地在国外

工作。另外还可根据企业的实际情况以及员工的工作

性质，建立某些保障性福利，例如紧急事件的处理、

急救护理、救援等。

4 “走出去”企业应如何进行国际派遣的风险管理


1. 外派人员取得的以下待遇或补贴，是否需要计算

缴纳个人所得税?

（1）外派人员实报实销形式取得的住房补贴；

（2）外派人员实报实销形式取得的签证办理服务、

语言培训、跨文化交流课程等与外派相关辅助

费用；

（3）外派人员在境外工作期间，外派人员实报实销

形式取得的探亲费（机票及相关费用）。

答：我国个人所得税法中的工资、薪金所得是指因

任职或者受雇而取得的工资、薪金、奖金、年终加薪、

劳动分红、津贴、补贴以及与任职或者受雇有关的其他

所得。所得的形式包括现金、实物、有价证券和其他形

式的经济利益。因此，问题中提到的各类补贴和费用报

销属于个人所得税应税范围，均应按要求计算缴纳个人

所得税。

5外派人员在中国应纳个人所得税热点问题

2.公司为外派人员在国外缴纳的强制性质的社会保

险费用，是否需要计算缴纳个人所得税？同时，员工缴

纳的部分是否可以在税前扣减?

答：根据《中华人民共和国个人所得税法》及其实

施条例的规定，单位为个人缴付和个人缴付的境内社会

保险费可从应纳税所得额中扣除。单位为个人缴付和个

人缴付的境外社会保险费不属于扣除范围，应按规定计

算缴纳个人所得税。

3.外派人员在境外任职期间，取得了非工资薪金的

境外所得（如租赁所得，股息利息所得等），如何在中

国缴纳个人所得税?

答：外派人员在境外任职期间取得非工资薪金所

得，且该所得并非由境内派出单位支付的，应在年度终

了后30日内向其境内派出单位所在地的主管地税机关办

理自行申报纳税。如所得来源国与中国的纳税年度不一

致，年度终了后30日内申报纳税有困难的，纳税人应及

时向主管地税机关报送《境外所得个人所得税申报特殊

事项备案表》，经主管地税机关登记备案后，可在所得

来源国的纳税年度终了、结清税款后30日内申报纳税。

4. 由于目前内地与台湾没有相关的避免双重征税安

排，派往台湾地区的国内员工，在台湾地区已缴纳的税

款是否可以在国内进行抵扣?

答：根据《中华人民共和国个人所得税法》第七条

规定，该国内人员在台湾地区缴纳的个人所得税税款，

可以按规定从应纳税额中扣除。

5. 外派人员的基本工资由境内公司发放，其他补贴

津贴均由境外公司发放，月度个人所得税如何申报?

答：外派人员取得的境外工资薪金所得中，境内派

出单位支付或负担的部分负有代扣代缴的义务；境外单

位支付的部分，外派人员负有自行申报义务。但是，为

方便外派人员申报税款，税务机关允许外派人员委托

其中国境内派出机构办理纳税申报。在这种情况下，境

内派出单位应就外派人员全部境外工资薪金所得申报税

款。

5 外派人员在中国应纳个人所得税热点问题


境内相关税收法律、法规目录

1.《中华人民共和国个人所得税法》

2.《中华人民共和国个人所得税法实施条例》

3.《国家税务总局关于个人在境外取得博彩所得征收个人

所得税问题的批复》（国税函发〔1995〕663号）

4.《国家税务总局关于印发＜境外所得个人所得税征收管

理暂行办法＞的通知》（国税发〔1998〕126号）

5.《广州市地方税务局关于印发<广州市境外所得个

人所得税政策执行工作指引>的通知》（穗地税函

〔2014〕65号）

附录境内相关税务事项办理时间轴

派出单位:扣缴外派人员个人所得税

月度终了 12月31日 1月30日 3月31日

个人年所得12万元以上个税自行纳税申报

派出单位:报送外派人员情况

个人:自行申报(包括境外税款抵免申请)

6. 我司派遣员工到境外工作，其所有工资奖金均由

境外单位支付，并在境外缴纳个人所得税，境外单位为

我司关联方。请问，我司是否仍有进行月度代扣代缴的

义务，以及该员工的境外所得是由我司申报还是其自行

申报?

答：对于外派人员取得的境外所得由境外单位支付

的，境内派出单位不负有代扣代缴义务；外派人员对其

取得的、由境外单位支付的境外所得负有自行申报纳税

义务。同时，为方便外派人员申报税款，税务机关允许

外派人员委托其中国境内派出单位办理纳税申报，对于

外派人员取得的境外所得全部由境外单位支付的，境内

派出单位可按月为外派人员代为申报税款。需要注意的

是，在这种情形下，虽然境内派出单位没有代扣代缴义

务，但负有外派人员情况报告义务，应在每一公历年度

终了后30日内向主管地税机关提供上年度外派人员基本

信息、境内外收入状况及缴纳税收情况，报送《外派人

员情况表》和主管地税机关要求的其他资料。

7. 如果派出机构未及时报告外派人员情况或未按规

定代扣代缴外派人员所得个人所得税的，有何法律责任?

答：根据税收征管法第六十二条的规定，派出机构

未按照规定的期限报送纳税资料的，或者应履行扣缴义

务的派出机构未按照规定的期限向主管地税机关报送代

扣代缴税款报告表和有关资料的，可能面临二千元以下

的罚款；情节严重的，可能被处二千元以上一万元以下

的罚款。

8. 如果“走出去”个人未按规定履行境外所得的年

度自行申报或12万自行申报义务，有何法律责任?

答：“走出去”个人未按照规定的期限办理纳税申

报的，按照征管法第六十二条的规定，有可能被处以二

千元以下的罚款，情节严重的，可能面临二千元以上一

万元以下的罚款。

“走出去”个人伪造、变造、隐匿、擅自销毁帐

簿、记帐凭证，或者在帐簿上多列支出或者不列、少列

收入，或者经税务机关通知申报而拒不申报或者进行虚

假的纳税申报，不缴或者少缴应纳税款的，按照征管法

第六十三条的规定，将被处以不缴或者少缴的税款百分

之五十以上五倍以下的罚款；构成犯罪的，依法追究刑

事责任。

“走出去”个人不进行纳税申报，不缴或者少缴应

纳税款的，按照征管法第六十四条第二款的规定，将被

处以不缴或者少缴的税款百分之五十以上五倍以下的罚

款。

广州市地方税务局直属行政单位、直属机构及其地址

单位地址邮编

广州市地方税务局规费服务中心广州市越秀区广卫路24号 510030广州市地方税务局大企业税收管理局广州市天河区华利路59号西塔 510623广州市地方税务局纳税评估局广州市先烈东路190号凯旋大厦 510075广州市越秀区地方税务局第一办税大厅广州市越秀诗书路9号 510120广州市越秀区地方税务局第二办税大厅广州市越秀广九大马路4号 510100广州市海珠区地方税务局广州市海珠区广州大道南917号 510300广州市荔湾区地方税务局第一办税大厅广州市荔湾区西华路98号 510176广州市荔湾区地方税务局第二办税大厅广州市荔湾区浣花西路1号 510375广州市天河区地方税务局广州市天河区水荫四横路110号 510075广州市白云区地方税务局广州市白云区柯子岭景云路18号 510405广州市黄埔区地方税务局广州市黄埔区大沙东路260号 510700广州市地方税务局稽查局广州市天河区体育西路46号 510620广州市地方税务局第一稽查局广州市珠江新城华利路59号 510623广州市地方税务局第二稽查局广州市小北路54号 510045广州市地方税务局第三稽查局广州市广州大道南917号 510300广州市地方税务局第四稽查局广州市机场路131号8楼 510430广州市地方税务局第五稽查局广州市珠江新城华利路59号 510623广州市番禺区地方税务局广州市番禺区市桥光明北路56号 511400广州市花都区地方税务局广州市花都区新华镇云山大道35号 510800从化市地方税务局从化市街口街青云路293号 510900增城市地方税务局增城市荔城街健生西路42号 511300广州开发区地方税务局广州开发区创业路19号 510730广州南沙开发区地方税务局南沙区海滨路171号金融大厦副楼 511457

Individual Income Tax Regulations and Risk Management Guide for Outbound Chinese Enterprises

Guangzhou Municipal Local Taxation BureauErnst & Young (China) Advisory Limited Guangzhou Branch

As global economic integration is deepening, the exchange activities of transnational investment, trade, capital and personnel increase gradually. The Chinese Government has guided and encouraged companies to actively enter global markets and participate incompetition.However,inrecentyears,especiallyafterthe2008financialcrisis,thetax administrative authorities of investment target countries have been increasingly enhancing the supervision of international tax, and therefore the domestic and international tax risks and disputes faced by taxpayers are increasing.

In order to improve the companies’ international competitiveness and establish favorable taxation environments to assist local companies and individuals to “Go Out”, in addition to carrying out foreign tax credit policies for individual income and guarantee measures of foreign tax rights and interests, Guangzhou Municipal Local Taxation Bureau is opening up more tax service channels in order to provide more tax information about “Going Out” to taxpayers.

Focusing on the taxation issues faced by companies in the process of international assignment and by individuals in the process of “Going Out”, we have compiled the guideline to serve as a reference for taxpayers. This guideline contains the domestic regulations and tax treaties related to individual income tax of “Going Out” individuals, individual income tax and social security regulations of multiple countries receiving Chinese outbound investment, the tax risks and responses to be considered by the companiesandindividualsineachstageofthe“GoingOut”process％.

Jianqiang Li Chief Accountant Guangzhou Municipal Local Taxation Bureau January, 2015

Foreword With competition in domestic markets intensifying, making outbound investments has become a “necessary” option for Chinese companies to break through the development bottleneck. Based on the statistics of the Ministry of Commerce, China’s foreign direct investment in 2013 hit a record of approximately 100 billion US dollars, enabling the country to become the third largest foreign investor in the world, just behind the USA and Japan.

The implementation of the “Going Out” strategy by Chinese companies has just commenced. In regards to human resources, besides employing local staff, Chinese companies also dispatch a large number of domestic staff overseas. As the volume of outbound assignees continues to increase, the management of compliance risks and howtorealizemaximumreturnshavebecomesignificantchallengestocompaniesmaking outbound investments.

Addressing unfamiliar foreign employment environments and related laws and regulations has also become one of the key factors of successful “Going Out”. EY’s human capital team has more than 7,000 professionals based in more than 140 countries, providing a full range of services for outbound assignees to many multinational companies across the world. Leveraging our expertise and experience related to laws and regulations in relation to outbound secondments in different countries and regions, we have already helped many Chinese outbound companies manage and mitigate the risks implicit in international assignments. We assist Chinese clients to minimize compliance risk and maximize tax planning objectives across the world.

We are pleased to have worked with the Guangzhou Municipal Local Taxation Bureau to compile this Individual Income Tax Regulations and Risk Management Guide for Outbound Chinese Enterprises. The aim of the Guide is to provide reference information for taxation management and risk management for Chinese companies planning to make, or have already made, outbound investments. We hope to play a part in fostering the development of the “Going Out” strategy for the companies investing overseas.

Walter Tong

Managing Partner Greater China Tax

Paul WenPartner

Greater China Human CapitalErnst & Young (China) Advisory Limited

January, 2015

Copyright

©2014 Guangzhou Municipal Local Taxation Bureau. You must not reproduce or otherwise use any information contained in this publication for commercial purpose without prior written consent.

Disclaimer

The materials contained in this publication were assembled on 30 June 2014 and were based on the law and information available at that time. Please refer to the latest laws and regulations published by the related authorities for updates.

This material has been prepared for general information purposes only and is not intended to be relied upon as accounting, tax, or other professionaladvice.Pleaserefertoyouradvisorforspecificadvice.

This material is co-edited by Guangzhou Municipal Local Taxation Bureau and the Human Capital Team of Ernst & Young (China) Advisory Limited Guangzhou Branch.

I. Historical Development and Current Status of “Going Out” Strategy•Overview of “Going Out” Strategy•The Current Status of Guangzhou-based Companies•Trends and Challenges for Outbound Chinese Enterprises

Dispatching Outbound Employee

II. PRC Individual Income Tax (IIT) Policies Regarding Outbound Employees•DefinitionofForeign-sourcedIncome•Reporting Obligation of Chinese Dispatching Entity•IIT Withholding Obligation of Chinese Dispatching Entity•IITSelf-％declarationforIncomeGeneratedAbroad•IIT Self-declaration by Taxpayers with Annual Income of Over

RMB120,000•IIT Calculation for Foreign-sourced Income• Foreign Tax Credit

III. Introduction to IIT and Social Security Regulations of Major Overseas Investment Countries/ Regions•United States•Australia•Germany•United Kingdom•Hongkong•Singapore•Nigeria

IV. How Should Outbound Companies Manage Risks Related to International Assignment•IIT•Employment Forms•Social Insurance•Immigration•RemunerationandBenefits

V. Frequently Asked Questions Appendix•Timeline for Tax Filing Procedures•In-charge Tax Laws and Regulations•Addresses of Guangzhou Local Tax Bureau and In-charge

Authorities

52 52 53 53

54

54 55 55 56 57

58 59

60

60 64 67 71 74 77 80

82

83 84 85 85 85

8689 89 89 90

52 | Individual Income Tax Regulations and Risk Management Guide for Outbound Chinese Enterprises Individual Income Tax Regulations and Risk Management Guide for Outbound Chinese Enterprises | 53

1. Overview of the “going out” strategy The“GoingOut”strategyisasignificantdecisionmadebythe Chinese Government in light of new circumstances of economic globalization and the internal demands of national economic development. It takes full use of “two markets and two resources” domestically and abroad, with a profound historicalsignificanceforrealizingthedevelopmentofChinesecompanies and the sustainability of the Chinese economy.

According to statistics provided by Ministry of Commerce (“MOC”), in 2013, domestic investors have directly invested in 5,090 foreign companies based in 156 countries and regions, accumulatively realizing 90.17 billion US dollars of non-financialdirectinvestmentswitha16.8%increaseyearonyear. From January to July of 2014, domestic investors have directly invested in 3,701 foreign companies based in 149 countriesandregions,andthenon-financialdirectinvestmentaccumulatively realized 52.55 billion US dollars, with a year-on-year growth of 4%.1

1Historical Development and Current Status of the “Going Out” Policy

1 Information resources: website of MOC http://hzs.mofcom.gov.cn/

％％Other•％％％％％％％％Constitutionof

Permanent Establishment

％％Tax•％％％％％Taxplanning•％％％％％Compliance

declaration ％％％Immigration•％％％％％Typesofvisas•％％％％％Application/extension/

de-registration of work documents

％％％％Remuneration&benefits•％％％％％Salarypackage

design•％％％％Assignment

allowance/benefits

％％％％Socialinsurance•％％％％％Totalizationagreement•％％％％％Socialsecurity

contribution

％％％LaborLaw•％％％％Minimumwagestandard％％

•％％％％Laborsecurity

EmployeesEmployers

2. The current status of guangzhou-based companies

With the implementation of the “Going Out” strategy by the Central Committee of the Chinese Communist Party, more and more companies go out of China to expand the scope of their overseas investments. Statistics from the Bureau of Foreign Trade and Economic Cooperation of Guangzhou Municipality show that as of the end of 2013, Guangzhou has examined and approved approximately 600 foreign investment companies, with total agreed investment reaching 5.9 billion US dollars. Last year, Guangzhou dealt with 116 foreign investment projects and assigned 11,282 outbound employees, and the total agreed investment posted 2.002 billion US dollars with a year-on-year growth of 181.25%. Foreign earned income of individuals has also experienced unprecedented growth. In 2013, foreign earned income declared by individuals in Guangzhou reached 980 million US dollars and paid Individual Income Tax (IIT) of approximately 200 million US dollars, representing almost a tripling in year-on-year growth.

3. Trends and challenges for outbound Chinese enterprises dispatching outbound employees

While a large number of multinationals tend to implement a strategy that focuses on hiring local talent, a majority of outbound Chinese companies generally rely on dispatching domestic talent overseas, especially those working in management functions. As more and more Chinese companies enter overseas markets, the workforce of outbound assignees sent by these companies is growing accordingly. Managing theseoutboundassigneeshasbecomeasignificantchallengein human capital management faced by Chinese companies in their internationalization process.

During the early stages of “Going Out”, companies mainly dispatched outbound assignees to meet the needs of business development. Lacking the experience managing cross-border internationalassignments,thosecompaniesfounditdifficultto fully understand the stark differences in commercial environments and the legal and regulatory requirements in various countries. This resulted in compliance risks in the fieldsoftax,LaborLawandotherareasencounteredbyoutbound Chinese companies.

Based on our experience, common risks relating to international assignments are outlined in the diagram below:

Different countries have varied focuses and implementation strengths regarding compliance requirements, further increasingthedifficultyanduncertaintyforChinesecompaniesto manage those risks. If outbound Chinese companies fail to bewellpreparedinthefieldofcompliance,theyareopentodirect economic losses such as penalties and interest, along with potentially more severe indirect losses, e.g. reputation andbranddamageaffectinggoodwill,inabilitytoflexiblydispatch outbound assignees, and negative effects on business operation.

1 Historical Development and Current Status of the “Going Out” Policy


1. Definitionofforeign-sourcedincomeFor income received by an individual, foreign-sourced income does not equal to income paid overseas. The following income shall be considered as foreign-sourced income regardless of whether the place of payment is within the territory of China or not:

(1) Income from providing services outside the territory of Chinaduetothetenureofanoffice,employment,theperformance of a contract, etc.;

(2) Income from the lease of property to a lessee for use outside the territory of China;

(3) Income from the transfer of property such as buildings, land use rights, or etc. outside the territory of China or the transfer of any other property outside the territory of China;

2PRC Individual Income Tax (IIT) Policies Regarding Outbound Employees

(4) Income from the licensing for use of any kind of franchises outside the territory of China;

(5) Income from interests, dividends and bonuses derived from companies, enterprises and other economic organizations or individuals outside the territory of China;

(6) Other types of income stipulated by PRC tax laws or regulations.

Foreign-sourced income subject to PRC IIT includes cash, physical objects, negotiable securities and other forms of economicbenefit.

2 TheformisavailableattheofficialwebsiteofGuangzhouMunicipalLocalTaxation Bureau.

2. Reporting obligation of Chinese dispatching entity

The domestic companies, enterprises, other economic organizations and government bodies, which send employees abroad, no matter whether they would pay or bear the remuneration costs, must provide basic information (including income received inside and outside of China and tax paid amount) related to the outbound employees dispatched in the prior year, and submit the “Basic Information Form for Outbound Employees”2 alongside any other requested documents to the in-charge tax authority within 30 days following the end of the calendar year (hereinafter referred to as the year). The “Basic Information Form for Outbound Employees”includesinformation,suchasname,identificationcard / passport number, position, country/region where they were sent, name and address of the overseas entity, length of the overseas assignment, income received inside and outside of China, residential address in China as well as the tax paid amount.

3. IIT withholding obligation of Chinese dispatching entity

For employees sent abroad by companies, enterprises, economic organizations and government bodies within the territory of China and whose compensation shall be paid or borne by the Chinese dispatching entities, the Chinese entities shall act as the withholding agents for their PRC IIT.

WithholdingagentsshouldfilemonthlyIITreturnsalongwithother documents requested by the tax authorities, and pay tax due within 15 days of the end of the month in which the remunerations are paid.


4. IIT self-declaration for income generated abroad

Individualtaxpayerswithforeign-sourcedincomemustfileIITself-declaration returns and pay tax due if any of the following circumstances apply:

1. If the foreign-sourced income derives from two or more sources;

2. If there are no withholding agents for the income received outside of China, or the withholding agents do not withhold the tax in accordance with the laws and regulations.

Filing deadlineTaxpayersmustfiletheirIITself-declarationreturnsandpay the tax due within 30 days of the end of the year. When taxpayers return to China upon completion of their overseas duties,theymustfiletheirreturnsandpaythetaxduetothetaxauthoritywithinthefirst15daysofthemonthfollowingtheir return to China.

In the event that the tax year in the source country where the income is derived is different from the Chinese tax year anditisdifficulttofiletaxreturnswithin30daysoftheendof the year, the taxpayers may submit an application (i.e., “Registration Form for Special IIT Filing for Foreign-sourced Income”3)tothetaxauthorityforapprovaltofiletheIITself-declaration returns within 30 days after the settlement of foreign taxes.

Filing locationIndividual taxpayers who are sent abroad by Chinese entities butrequiredtofiletheirIITself-declarationreturnsbythemselves,shouldfiletheirreturnsandpaythetaxduetothe in-charge tax authority of the Chinese dispatching entities. Other individual taxpayers should report their taxes to the in-charge tax authority of their domicile in China. In the case when the domicile is different from the habitual residence, the taxpayers can choose to report their taxes to either the tax

3,4 ％％％％％％％％％％％％TheformisavailableattheofficialwebsiteofGuangzhouMunicipalLocalTaxation Bureau.

authority in-charge of their domicile or that of their habitual residence. Taxpayers who do not have a domicile in China shall report their tax to the in-charge tax authority of their habitual residence.

Filing proceduresIndividual taxpayers having IIT self-declaration obligations shouldfiletheirIITself-declarationreturnsinthetaxservicehallofthein-chargetaxbureau,orfilebyregisteredmail.Forthe taxpayers who are sent abroad by the Chinese entities and whose compensation shall be paid/borne by the overseas entities, they could delegate the Chinese dispatching entities to perform the IIT self-declaration on their behalf. Taxpayers who do not have dispatching entities in China can engage acertifiedtaxagentoranyqualifiedpersontodothetaxreporting.Insuchcase,thetaxagentorqualifiedpersonshould submit the authorization letter (contract) to the in-charge tax bureau.

Filing documents Taxpayers should submit the signed “IIT Self-declaration Form (Form B)”4aswellasacopyoftheirpersonalidentificationdocuments to the in-charge tax authority.

5 ％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％TheformcanbedownloadedfromtheofficialwebsiteofGuangdongLocalTaxation Bureau and Guangzhou Municipal Local Taxation Bureau. It could also be obtained at the tax service hall of tax authorities for free.

5. IIT self-declaration by taxpayers with annual income of over RMB120,000

As stipulated by the IIT laws and regulations, individuals whose annual gross income exceeds RMB120, 000 are required to conduct the annual IIT self-declaration at the end of the tax year.

Filing deadlineTaxpayers whose annual gross income exceeds RMB120, 000 must undertake IIT self-declaration within three months of the end of the tax year (i.e. from 1 January to 31 March of every year), regardless of whether the taxpayers have adequately declared all his/her income and paid the relevant tax due or not.

Filing location TaxpayerswhoareemployedbyChineseentitiesshouldfiletheir IIT self-declaration return with the in-charge tax authority of the Chinese employing entities. As for taxpayers who are not employed by any Chinese entities but receive income frombusinessortrade,theyshouldfilethereturnwiththegoverning tax authority where the business or trade operates. Other taxpayers should report their tax to the in-charge tax authority of the taxpayers’ domicile in China. Taxpayers who do not have a domicile in China shall report their tax to the in-charge tax authority of their habitual residence.

Filing proceduresTaxpayerscanfiletheirannualIITreturnonline,byregisteredmail or in person. If there is any underpaid tax, the taxpayer shouldfiletheirreturninpersonatthetaxservicehallofthein-chargetaxbureau,orfilebyregisteredmail.Taxpayerscanalsoauthorizetheiremployer,certifiedtaxagentorotherqualifiedpersontoperformtheIITself-declarationontheirbehalf.Insuchcase,theemployer,taxagentorqualifiedperson should also submit the authorization letter (contract) to the in-charge tax bureau.

Ifthetaxpayerschooseonlinefiling,theyshouldusetheiridentificationcardnumbersandpasswordstologintotheonlinefilingsystemofGuangdonglocaltaxbureau(website:http://www.gdltax.gov.cn/wsgs/).Forfirsttimeusage,thetaxpayers could obtain their initial password from their withholding agents or from the tax service hall using their identificationdocuments.Thepasswordshouldbeusedintheonlinefilingsystemforsubsequentyears.Intheeventofaforgottenpassword,theycanbringidentificationdocumentsto the in-charge tax bureau and re-set passwords.

Filing documentsTaxpayerswhofiletheirannualIITself-declarationreturnby registered mail or in person should submit a copy of their personalidentificationcertificatealongsidethesigned“IITSelf-declaration Form (for Individuals with Annual Income of over RMB120,000)” .5

2 PRC Individual Income Tax (IIT) Policies Regarding Outbound Employees


6. IIT calculation for foreign-sourced income

Calculation of tax liabilityFor determination of foreign-sourced taxable income, the income derived from different countries (or regions) and from different tax categories will be calculated separately. In other words, income derived from the same country (or region) belonging to the same tax category should be grouped together for tax computation purposes. However, income derived from different countries (or regions) or income of different tax categories should be calculated separately, by applying the personal deductions and tax rates separately.

DeductionsIf a portion of the taxpayers’ foreign-sourced income is returned to the taxpayers’ Chinese dispatching entity, taxpayers shall be able to deduct this portion from their taxable income, given that valid contracts or relevant documents have been reviewed and approved by the in-charge tax authorities. In the event that taxpayers have both China-sourced and foreign-sourced income, the standard deduction could be deducted separately and the tax must be computed separately in accordance with the provisions of the PRC IIT Law and the implementation regulations.

Calculation of foreign-sourced employment incomeFor outbound individuals who receive employment income from employment or providing services outside the territory of China, when conducting the IIT self-declaration, the income should be divided evenly by reference to the corresponding working months of the year for tax calculation purpose as follows:

If the number of months that the taxpayers have worked

Case Study A

Mr. Li was on overseas assignment to country A from January to December 2013, during which he received salary of RMB177,600 and royalty income of RMB7,000. He also received interest of RMB1,000 from country B. All income received by Mr. Li was paid by overseas entities. Mr. Li bears the taxes himself. Mr. Li did not authorize his ChinesedispatchingentitytoperformhistaxfilinginChina.

1. Since all income received by Mr. Li was paid by overseas entities and hedidnotauthorizeanyChineseentitytoperformhistaxfiling,Mr. Li is required to conduct self-declaration and submit an IIT self-declaration return within 30 days of the end of the year.

2. Since these incomes belong to different tax categories and are derived from different countries, they should be calculated separately for IIT purposes. The calculations are set forth below in detail:

(1) Tax liability on salary income from country A =｛（177,600－4,800×12 ）％ ÷12×taxrate％－quick deduction｝×12 (number of months)＝

（10,000×25％％－1,005）×12＝17,940

(2) Tax liability on royalty income from country A = 7,000×（1－20％）×20％％(taxrate)=1,120

(3) Tax liability on interests from country B= 1,000×20％％(taxrate)％=200

Tax Payable

=（ x ）x12—Applicable Tax Rate

Quick Deduction 12

Annual Gross Income

Employee’s Annual Contribution to PRC Social Security Schemes and Housing Fund

— —

Annual Standard Deduction of the Year

abroad is less than 12, taxpayers shall divide their income by the actual number of months abroad. Tax arisen from annual bonus, stock incentive gains, severance pay and early retirement pay should be calculated separately in accordance with the in-charge tax laws and regulations.

Conversion of foreign currencyFor the purpose of determining taxable income, income paid in foreign currency shall be converted into Renminbi at the exchange rate published by the People’s Bank of China on the last day of the preceding month. At the time of the IIT self-declaration, no additional conversation is required to re-calculate the income in foreign currencies for which tax has already been prepaid on a provisional basis either monthly or each time such income was derived. Meanwhile, the portion of income on which the tax liabilities are not yet settled shall be converted into Renminbi at the exchange rate published by the People’s Bank of China on the last day of the preceding tax year.

7. Foreign tax credit For income derived from outside the territory of China, the taxes already paid outside of China may be deducted from the tax payable in China.

Deductible foreign taxForeign tax paid can be deductible if all of the following conditions are met:

(1) Taxpayers have paid the tax due on their foreign-sourced income in accordance with the tax laws of the country (region) from which that income was derived;

(2) Taxpayers can provide the original tax payment certificatesorothersupportingdocumentsfortheirforeign tax paid, issued by the overseas tax authorities.

Non-deductible foreign tax(1) Foreign tax that is wrongfully paid or collected in

accordance with the tax laws and regulations within the country (region) the income was derived;

(2) Foreign tax that shall not be collected according to the tax treaties;

(3) Interests, surcharges or penalties due to late payment or underpayment of foreign tax.

Calculation of foreign tax creditThe cap of foreign tax credit shall be calculated for each country (region) regardless of the tax categories. In other words, if taxpayers receive an income from different tax categories from the same country (region), they can be grouped together for foreign tax credit calculation purposes. Where the actual tax paid in a country or region outside of China is less than the foreign tax credit cap, the balance shall be liable to tax in China. Where the amount exceeds the foreign tax credit cap, the excessive portion may not be deducted from the tax payable for that tax year, but can be carried forward and deducted from any unused portion of the foreign tax credit cap for the same country or region in subsequenttaxyears,uptoamaximumperiodoffiveyears.

Case Study B

Further to the background set forth in Case Study A, Mr. Li has paid foreign taxes of RM11,150 and RMB250 in country A and B respectively in 2013. How can he claim his foreign taxes paid?

1. Mr. Li should sum up his PRC tax payable on the income from different categories derived from country A and B respectively to determine the foreign tax credit cap. He can then use the foreign tax credit cap to offset the tax payable for income derived from country A and B respectively.

(1) PRC IIT on income from country A:

Foreign tax credit cap＝17,940＋1,120＝19,060

PRC IIT Payable on income from country A＝19,060－11,150 ＝％7,910

Mr. Li’s foreign tax paid in country A is RMB11, 150, which is lower than the foreign tax credit cap. Therefore, he can fully deduct his foreign tax paid and pay additional IIT of RMB7,910.

(2) PRC IIT on income from country B:

Foreign tax credit cap＝200

Foreign tax credit carried forward＝250－200＝50

Mr. Li’s foreign tax paid in country B is RMB250, which is higher than the foreign tax credit cap. As such, he can only deduct RMB200 in year 2013, and the remaining foreign tax paid of RMB50 can be carried forward to the next 5 years and be credited against tax liabilities on income from country B.

2.％％ TosummarizeMr.Li’staxliabilityafterapplyingforeigncreditfrom country A and B, the total tax liability for Mr. Li’s foreign-sourced income is calculated as following:

2013taxliabilityforforeign-sourcedincome=7,910+0=7,910

As such, Mr. Li should pay additional IIT of RMB7,910 for his 2013 foreign-sourced income.

2 PRC Individual Income Tax (IIT) Policies Regarding Outbound Employees


3Introduction to IIT and Social Security Regulations of Major Overseas Investment Countries/ Regions6

A. Income tax

Who is liableTerritoriality. US citizens and resident aliens are subject to tax on their worldwide income, regardless of source. US citizens and resident aliens may exclude, however, up to USD99,200 (for 2014) of their foreign-earned income plus certain housing expensesiftheymeetspecifiedqualifyingtestsandiftheyfileUS tax returns to claim the exclusion.

United States

6 The information contained in this section is excerpted from the Worldwide Personal Tax Guide 2013/14 issued by Ernst & Young; and has been updatedtoreflectthetaxupdatesasof30June2014.Formoreinformation, please visit www.ey.com/GlobalTaxGuides.

7 ％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％Dividendsreceivedbyindividualsfromdomesticcorporationsand“qualifiedforeigncorporations”aretaxedatthesamespecialratesasthose applicable to net capital gains.

A nonresident alien is subject to US tax on income that is effectively connected with a US trade or business and on US-sourcefixedordeterminable,annualorperiodicgains,profitsand income (generally investment income, including dividends, royalties and rental income).

Definition of resident. Residence for income tax purposes generally has no bearing on an individual’s immigration status. Generally, foreign nationals may be considered resident aliens if they are lawful permanent residents or if their physical presence in the United States lasts long enough under a substantial presence test (i.e. the individual is present in the United States for at least 31 days during the current year; and the individual is considered to have been present for at least 183 days during a consecutive three-year test period that includes the current year using a formula weighted with specificpercentages).

Income subject to taxEmployment Income. In addition to cash payments, taxable salary generally includes all employer-paid items, except qualifyingexpenseandpensioncontributionstoaUSqualifiedplan.

In general, a nonresident alien who performs personal services as an employee in the United States at any time during the tax year is considered to be engaged in a US trade or business. An exception to this rule applies to a nonresident alien performing services in the United States if ALL of the following conditions apply:

• ％％％％％％％％％％％％％Theservicesareperformedforaforeignemployer;

• Theemployeeispresentnomorethan90daysduringthetax year;

• CompensationfortheservicesdoesnotexceedUSD3,000.

Self-employment income. In general, a nonresident alien who performs independent personal services in the United States at any time during the tax year is considered to be engaged in a US trade or business.

Investment income. Dividends7, interest income and capital gains are considered portfolio income and are generally taxed at the ordinary rates.

Directors’ fees. In general, directors’ fees are considered to be earnings from self-employment.

Capital gains and lossesShort-term capital gains are taxed as ordinary income at the rates set forth in Rates.

Long-term gains are limited to a maximum rate of 0%, 15% and 20% (long-term refers to assets held longer than 12 months). Net capital gain is equal to the difference between net long-term capital gains over net short-term capital losses.

DeductionsDeductible Expenses. Certain types of deductions, such as alimony payments to a former spouse and qualifying unreimbursed moving expenses, are subtracted to arrive at adjusted gross income.

After adjusted gross income is determined, a citizen or resident alien is entitled to claim the greater of itemized deductions or a standard deduction.

Also, the types of itemized deductions a nonresident alien may claim are more limited.

Personal exemptions. Individuals who are not dependants of other taxpayers are entitled to deduct a personal exemption in arriving at taxable income. For 2014, each personal exemption equals USD3,950. In addition, a nonresident alien is normally entitled to only one personal exemption.

3 Introduction to IIT and Social Security Regulations of Major Overseas Investment Countries/ Regions


RatesThe applicable US tax rates depend on whether an individual is married or not and, if married, whether an individual elects tofileajointreturnwithhisorherspouse.Certainindividualsalsoqualifytofileasheadsofhouseholds.

MarriedfilingjointreturnTaxable income Tax rate % Tax due Cumulative

tax due

First 18,150 10 1,815 1,815Next％55,650 15 8,348 10,163Next 75,050 25 18,762 28,925Next 78,000 28 21,840 50,765

Next 178,250 33 58,822 109,587Next％52,500 35 18,375 127,962

Above 457,600 39.6 -- --

MarriedfilingseparatereturnTaxable income Tax rate % Tax due Cumulative

tax due

％First9,075 10 908 908％Next％27,825 15 4,174 5,082％Next％％37,525 25 9,381 14,463Next％39,000 28 10,920 25,383Next％89,125 33 29,411 54,794Next％26,250 35 9,187 63,981

Above228,800％％ 39.6 -- --

Single individualTaxable income Tax rate % Tax due Cumulative

tax due

％First9,075 10 908 908％％Next％27,825 15 4,174 5,082％Next％52,450 25 13,112 18,194％Next％％97,000 28 27,160 45,354％Next％218,750 33 72,187 117,541％Next％1,650 35 578 118,119

Above406,750％％ 39.6 -- --

Head of householdTaxable income Tax rate % Tax due Cumulative

tax due

First％12,950 10 1,295 1,295％Next36,450 15 5,468 6,763Next％78,150 25 19,537 26,300Next％79,050 28 22,134 48,434

Next 198,500 33 65,505 113,939Next％27,100 35 9,485 123,424

Above432,200％％ 39.6 -- --

Currency: USD

Currency: USD

Currency: USD

Currency: USD

The tax brackets and rates for 2014 are set forth in the tables below. The income brackets in these tables are indexed annuallyforinflation.

Some states, cities and municipalities also levy income tax. State income tax rates generally range from 0% to 12%.

B. Social security tax

Social security taxUnder the Federal Insurance Contribution Act (FICA), social security tax is imposed on wages or salaries received by individualemployeestofundretirementbenefitspaidbythefederal government, including Old-age, survivors and disability insurance (OASDI) and Hospital insurance (Medicare).

FICA tax is imposed on compensation for services performed in the United States, regardless of the citizenship or residence of the employee or employer.

Currently, there is no totalization agreement between US and China.

Self-employment taxSelf-employment tax is imposed under the Self-Employment Contributions Act (SECA) on self-employment income, net of business expenses, that is derived by US citizens and resident aliens, including Old-age, survivors and disability insurance (OASDI) and Hospital insurance (Medicare).

Federal unemployment taxFederal unemployment tax (FUTA) is imposed on employers’ wage payments to employees. FUTA is imposed on income from services performed within the US, regardless of the citizenship or residency of the employer or employee.

C.TaxfilingandpaymentproceduresUStaxpayersmustfiletaxreturnsannuallywiththeIRSand with the state and local tax authorities under whose jurisdiction they live if those governments impose income or net worth taxes. Tax returns may be selected for an audit at later dates by the IRS or state auditors. In general, taxpayers must maintain supporting documentation for at least three yearsafterareturnisfiled.UScitizensandresidentaliensfileForm1040,USIndividualIncomeTaxReturn,oroneofthesimplifiedforms,includingForm1040AorForm1040EZ.The due date for calendar-year taxpayers is normally 15

April.Extensionstofiletaxreturnsmaybeobtainedbyfilinga request with the IRS. Nonresident aliens with reportable USgrossincomemustgenerallyfileForm1040NR,USNonresident Alien Income Tax Return. If required, Form 1040NR is due on 15 April for nonresident aliens who earn wages subject to withholding; otherwise, the due date is normally 15 June.

D. Double tax relief and tax treatiesIn general, the foreign tax credit permits a taxpayer to reduce US tax by the amount of income tax paid to a foreign government, subject to certain limitations. Currently, there is a Double Tax Treaty between US and China.

E. VisasNon-immigrant visas allow visa holders to be admitted to the United States for a temporary period ranging from a few days to several years, depending on the visa category.

Different non-immigrant visas authorize a variety of activities in the United States, including visiting, studying and working. The most commonly used categories of business-related non-immigrant visas are described in detail below. Visitor for business—B-1. B-1 status is issued to people temporarily visiting the United States to engage in business on behalf of foreign employers. Specialty occupations—H-1B. The H-1B category covers foreign nationals employed in specialty occupations that require a theoretical and practical application of highly specialized knowledge, as well as a bachelor’s degreeortheequivalentinthefield.Specialtyoccupations—Trainees—H-3. H-3 status may be issued to foreign nationals to enter the United States for up to two years to receive training and to develop skills that will be used in their careers abroad. Intracompany transferees – L-1. The L-1 visa allows foreign companieswithaffiliatedoperationsintheUnitedStatesto transfer needed personnel to their US facilities. L-1 visa may be issued to foreign nationals who are employed abroad in executive or managerial positions, or who hold positions involving specialized knowledge.

8 AvailableattheofficialwebsiteofStateAdministrationofTaxation,under“Tax Treaty” section.



A. Income tax

Who is liable?Australian residents are subject to Australian tax on worldwide income. Non-residents are subject to Australian tax on Australian-source income only. Temporary residents are generally exempt from Australian tax on foreign-source income (including foreign investment income but not foreign employment income) and capital gains realized on assets that are not Taxable Australian Property (TAP).

Income subject to taxEmployment Income. Salary, wages, allowances and most cash compensation is included in the employee’s assessable income in the year of receipt.

Self-employment and business income. The taxable income from self-employment or from a business is subject to Australian tax.

Directors’ fees. Directors’ fees are included in assessable income as personal earnings and are taxed in the year of receipt.

Dividends. The assessable income of resident shareholders includes all dividends received.

Interest, royalties and rental income. Interest, royalties and rental income derived by residents are included in assessable income with a deduction allowed for applicable expenses.

Capital gains and lossesResidents (but not temporary residents) are taxable on their worldwide income, including gains realized on the sale of capital assets. Capital assets include real property and personal property, regardless of whether they are used

Australia

in a trade or business, and shares acquired for personal investment.

Capital losses in excess of current year capital gains are not deductible against other income, but may be carried forward to be offset against future capital gains.

Generally non-residents and temporary residents are taxable only on gains arising from disposals of Taxable Australian Property (TAP). The assets considered to be TAP include Australian real property, an indirect interest in Australian real property, and etc.

DeductionsDeductible expenses. Expenses of a capital, private or domestic nature, and expenses incurred in producing exempt income, are not deductible.

Personal tax offsets. Tax offsets are available to resident taxpayers and temporary residents. Tax offsets are subtracted from tax calculated on taxable income.

Non-residents may not claim tax offsets.

Business deductions. Losses and expenses are generally fully deductible to the extent they are incurred in producing assessable income or are necessarily incurred in carrying on a business for that purpose.

Deductions are allowed for salaries and wages paid to employees, as well as for interest, rent, repairs, commissions and similar expenses incurred in carrying on a business.

Expenditure for the acquisition or improvement of assets is not deductible, but a capital allowance may be claimed as a deduction.

RatesIncome tax for the 2013-14 tax year (1 July 2013 to 30 June 2014) is levied on residents at the following rates.

Taxable income

exceeding

Taxable income

not exceeding

Tax on lower amount

Rates on excess %

0 18,200 0 018,200 37,000 0 19

37,000 80,000 3,572 32.580,000 180,000 17,547 37

180,000 -- 54,547 45

The AUD18,200 tax-free threshold is reduced if the taxpayer spends fewer than 12 months in Australia in the year of arrival or departure.

Income tax for the 2013-14 tax year is levied on non-residents at the following rates.

Taxable income

exceeding

Taxable income

not exceeding

Tax on lower amount

Rates on excess %

0 8,000 0 32.58,000 180,000 26,000 37

180,000 -- 63,000 45

B. Social security tax

Medicare LevyTechnically, Australia does not have a social security system. However, a Medicare Levy of 2% (effective from 1 July 2014) of taxable income is payable by resident individuals for health services (provided that they qualify for Medicare services).

High-income resident taxpayers who do not have adequate private health insurance with an Australian registered private health fund may be subject to an additional 1% to 1.5% Medicare Levy Surcharge.

Temporary Budget Repair LevyA Temporary Budget Repair Levy of 2% (effective from 1 July 2014) will be imposed on high-income taxpayers who have taxable income which exceeds AUD180,000.

Superannuation (pension)Australia also has a compulsory private superannuation (pension) contribution system. Under this system, employers must contribute a minimum percentage of the employee’s ordinary time earnings (OTE) base to a complyingsuperannuationfundfortheretirementbenefitof its employees. For the 2013-14 tax year, the minimum percentage is 9.5%.

An exemption from superannuation may be available in limited circumstances for senior foreign executives who hold a certain business visa.

Currently, there is no totalization agreement between Australia and China.

Currency: AUD

Currency: AUD



C.TaxfilingandpaymentproceduresReturns for the tax year ended 30 June generally are due by31October.Extensionsareavailableifthereturnisfiledby a registered tax agent. Non-residents are subject to the samefilingrequirementsasresidents.Nospecificadditionalfilingrequirementsareimposedonpersonsarrivingin,oronpersons preparing to depart from Australia.

Salary and allowances paid in Australia are subject to monthly withholding under the Pay As You Go (PAYG) tax withholding system. Income other than salary and wages, such as investment income (depending on the amount), may be subject to quarterly or annual PAYG instalments.

D. Double tax relief and tax treatiesBoth Australian and foreign resident taxpayers may claim a tax offset (equal to the lower of the foreign tax paid or the amount of the Australian tax payable) for an amount included in the taxpayers’ assessable income on which they have paid foreign income tax.

Currently, there is a Double Tax Treaty between Australia and China .9

E. Employment visas An individual wishing to enter Australia for employment reasons may apply for a short stay activity visa, long stay activity visa or temporary work visa.

The Temporary work (short stay activity) subclass 400 visa is for individuals who need to enter Australia to perform short-term, highly specialized work that is not ongoing, or to participate in an event at the invitation of the Australian government or assist in a national emergency. The subclass 400 visa can be granted for a period of up to three months. However, in general, the period of work or activity must not be longer than six weeks.

The Temporary work (long stay activity) subclass 401 visa permits individuals to enter Australia to participate in a reciprocal staff exchange program, to participate in a high-level sport competition, be a full-time religious worker or work full time in the household of certain foreign senior executives. This visa has a maximum stay period of two years.

The Temporary work (skilled) subclass 457 visa are for individuals intending to work in Australia. The subclass 457 visa is valid for up to four years and may be renewed, provided the criteria is met each time.

9 AvailableattheofficialwebsiteofStateAdministrationofTaxation,under“Tax Treaty” section.

A. Income tax

Who is liableIndividuals are subject to tax on their worldwide income if they meet either of the following conditions:

• TheyhaveadomicileinGermanyfortheirpersonaluse.

• Theyhavea“customaryplaceofabode”inGermany.This means that they are present in Germany for an uninterrupted period of six months that may fall in two calendar years.

Nonresidents may elect to be treated as residents if either their income subject to German taxation amounts to 90% or more of their worldwide income or their income not subject to German taxation does not exceed the amount of EUR8,354 percalendaryear.ThisprovisionallowsnonresidentstofileGerman income tax returns like residents and to claim all deductions and allowances normally granted to residents only.

Income subject to tax

Employment income. Employed persons are subject to income tax on remuneration received from employment.

Employment income includes the following:

• Salaries,wages,bonuses,profitparticipations,andotherremunerationandbenefitsgrantedforservicesrenderedinapublicofficeorinprivateemployment.

• Pensionsandotherbenefitsreceivedbyaformeremployee,his or her surviving spouse, or descendants in consideration of services performed in the past.

Germany

Allowances paid to foreign employees working in Germany, including foreign-service allowances, cost-of-living allowances and housing allowances, are considered to be employment income and generally do not receive preferential tax treatment.

Self-employment and business income. Individuals acting independently in their own name and at their own risk are subject to income tax on income derived from self-employment or business activities.

Directors’ fees. Remuneration received as a supervisory board member of a corporation is treated as income from self-employment.

Investment income. Investment income, such as dividends andinterest,istaxedataflattaxrateof25%,whichmustbewithheld at source by the payer. A solidarity surcharge (5.5% oftheflatwithholdingtax)andchurchtax,ifapplicable,(8%or9%ofthefinalwithholdingtax,dependingonthelocation)isadded.

Capital gainsReal estate. Gains derived from the disposal of real estate held no longer than 10 years are included in taxable income and taxed at the ordinary rates, unless the property was exclusively used by the taxpayer as a personal residence in the year of sale and the two preceding years. The gain from such disposal is tax-free if the total gains in the calendar year amount to less than EUR600.

Sales of securities. Gains on the sale of shares are not subject totaxifallofthefollowingconditionsaresatisfied:

• ％％％Theshareswereacquiredbefore1January2009.

• Thevendorhadaparticipationoflessthan1%inthecompany.



Gains derived from the sale of shares acquired after 31 December 2008 are subject to the 25% withholding tax mentioned in Investment income, regardless of the holding period. The gain is fully taxable. Losses incurred on the sale of shares acquired after 31 December 2008 can only be offset against gains derived from the sale of shares. Any remaining losses can be carried forward to the following calendar year.

Sales of certain other assets. Gains derived from the disposal of certain other assets are not subject to tax in Germany if the individual holds them for longer than one year. However, if the individual realizes income out of these assets in at least 1 calendar year, the tax-relevant period is extended to 10 years. If the individual sells the assets before the expiration of the 10-year period, the gain derived from the disposal is subject to tax in Germany. A potential loss from the sale is subject to certain restrictions.

DeductionsDeductible expenses. Expenditure incurred by an employee to create, protect or preserve income from employment generally is deductible.

Income-related deductible expenses include the following:

• Costoftravelbetweenhomeandworkplace.

• Expensesconnectedwithmaintainingtwohouseholdsforbusiness reasons (rent, home trips, per diems and moving costs to certain extends).

• Professionalbooksandperiodicals.

• Membershipduespaidtoprofessionalorganizations,laborunions and similar bodies.

• Child-careexpenses(subjecttocertainlimitations).

Currently, a standard deduction of EUR1,000 per year for employment-related expenses is granted without any further proof. However, an employee can claim a larger deduction if he or she proves that the expenses actually paid exceed this standard deduction.

For retirees, the standard deduction is EUR102 per year.

RatesIndividual tax rates for 2014 gradually increase from an effective rate of 14% to a marginal rate of 42%.

The following tables present the tax on selected amounts of taxable income in 2014.

Singletaxpayersandmarriedtaxpayersfilingseparately

Taxable income Effective tax rate %

Marginal tax rate %

Tax due*

30,000 18.53 31.53 5,55840,000 22.35 36.10 8,94050,000 25.569 40.68 12,78060,000 28.27 42.00 16,96170,000 30.23 42.00 21,16180,000 31.70 42.00 25,361

100,000 33.76 42.00 33,761120,000 35.13 42.00 42,161

Marriedtaxpayersfilingjointly

Taxable income Effective tax rate %

Marginal tax rate %

Tax due*

30％,000 8.95 24.67 2,68640,％000 13.17 26.95 5,26850,％000 16.16 29.24 8,07860,000 18.53 31.53 11,11670,000 20.55 33.82 14,38480,000 22.35 36.10 17,880

100,000 25.56 40.68 25,560120,000 28.27 42.00 33,922

Currency: EUR

Currency: EUR

* Excluding solidarity surcharge and church tax, if applicable

TohelpfinancethecostsrelatedtoGermanunification,a5.5%solidarity surcharge continues to be imposed on the income tax liability of all taxpayers. If a German tax resident is a member of a registered church in Germany entitled to impose church tax, church tax is assessed at a rate of 8% or 9% on income tax liability, depending on the location.

Salaries of nonresidents employed by domestic employers are subject to withholding tax (that is, wage taxes and solidarity surcharge) at rates that apply to residents who have single taxpayerfilingstatus.However,nochurchtaxisdue.Thewithholdingtaxgenerallyconstitutesthefinalincometaxliability.

B. Social securityCoverage.Socialsecuritytaxescomprisethefollowingfiveelements:

• Old-agepension

• Unemploymentinsurance

• Healthinsurance

• Nursingcareinsurance

• Accidentinsurance

Old-age insurance, unemployment insurance, health insurance and nursing care insurance contributions are required for all employees, unless they are otherwise exempt under European Union regulations or a social security totalization agreement. The same rule applies to accident insurance contributions, which are required to be paid by the employer only.

To provide relief from double social security taxes and to assurebenefitcoverage,Germanyhasenteredintototalizationagreement with China.

C.TaxfilingandpaymentproceduresThe tax year in Germany is the calendar year.

Ingeneral,annualtaxreturnsmustbefiledby31Mayfollowingthetaxyear.However,extensionsforfilingaregranted automatically until 31 December of the following tax year if the return is prepared with the assistance of a tax adviser. Extensions beyond 31 December are granted only in very exceptional cases.

Incometaxisassessedbasedonthetaxreturnfiled,andany additional amount due is charged by means of an assessment notice. The balance due must generally be paid within one month after receipt of the notice. Refunds are paid immediately after the issuance of the assessment. Upon a period of grace of 15 months which begins at the end of the year to which the tax relates together with the assessment interest will be charged by the tax authorities (0.5% per month) in case of outstanding payments as well as refunds.

D. Double tax relief and tax treaties

German national income tax law provides that foreign taxes, up to the amount of German income tax payable on foreign-source income taxable in Germany, may be credited against German income tax (foreign tax credit). This unilateral relief applies primarily to income from those countries with which Germany has not entered into a tax treaty.

Tax treaty provisions override German income tax law, usually by excluding certain foreign-source income from German taxation. Foreign-source income excluded from German taxation may be considered for purposes of determining the effective tax rate on other taxable income (so called progression clause).

Currently, there is a Double Tax Treaty between Germany and China10.

10 AvailableattheofficialwebsiteofStateAdministrationofTaxation,under“TaxTreaty” section.



E. VisasIn general, an individual needs a visa to enter Germany. For a stay exceeding the duration of three months or a stay for work purposes regardless of the duration, a residence permit is regularly required.

The following are the types of German visas:

• Schengenvisa,whichallowsastayinGermanyforspecificpurposes (for example, business activities) up to three months per half year. A Schengen visa is issued by the national authorities of the member states of the Schengen treaty.

• Nationalvisa,whichallowsastayexceedingathree-monthperiod or a stay for the purpose of employment in Germany.

All nationals who are not from European Union or similarly treated countries must apply for a residence visa for work purposes (national visa) before starting to work regularly in Germany. A visa is represented by a stamp on the passport that allows entry to Germany. The visa must include the intended purposes of the stay in Germany. In case the stay is for work purposes, the national visa, usually, includes the job title as well as the company where the employee is performing his work in Germany.

A. Income tax

Who is liableThe taxation of individuals in the United Kingdom (UK) is determined by residence and domicile status.

Residents. Tax residents are liable to UK tax on their worldwide income. However, some short-term residents and individuals who are regarded as not domiciled in the UK may escape UK tax on offshore income and capital gains if the funds are not remitted to the UK (known as the “remittance basis”).

Nonresidents. Nonresidents are subject to tax on their UK-source income, such as compensation attributable to UK workdays and certain UK-source investment income.

Income subject to taxEmployment Income. An employee is taxable not only on basicsalarybutalsoonmostperquisitesorbenefitsinkindincluding company cars, meals, permanent housing, tuition for dependent children, medical insurance premiums and imputed interest on loans below market rates. However, contributions by an employer to a UK-registered pension scheme are normally not taxed if prescribed limits are not exceeded.

Individuals who are resident are taxed on their worldwide employment income. Individuals who are nonresident in the UK are taxed on their earnings from UK employment duties only.

Self-employment income. Self-employment income includes income from a trade, profession or vocation.

Investment income. Income from most investments in the UK is received after tax is withheld or paid at source wholly or in part.

United Kingdom

Capital gains An individual who is resident and domiciled in the UK is taxed on gains arising on disposals of assets located anywhere in the world. However, an individual who is resident but not domiciled in the UK and who elects to be taxed on the remittance basis for that year is taxed on disposals of overseas assets only if the proceeds are remitted to the UK.

DeductionsDeductible expenses. Under general rules, a deduction from earnings is allowed for any amount if it is incurred wholly, exclusively and necessarily in the performance of the duties of the employment.

Special rules relate to various items, including, but not limited to, travel and subsistence, relocation and overseas medical costs. The following are the common types of deductions and exemptions:

• Travelandsubsistencecostsincurredwhenanemployeeworks at a temporary workplace.

• Thecostofemployeeandfamilyreturntripshome(subjectto certain limitations).

• QualifyingrelocationexpensesofuptoGBP8,000.

• Work-relatedtraining(foremployeesonly).

• Professionalsubscriptions.

• Overseasmedicalcosts(forUKemployeesonforeignassignment).

Personal allowance. UK-resident taxpayers are normally entitled to an annual tax-free personal allowance. The amount is GBP10,000 for the 2014-15 tax year.



Nonresident individuals are generally entitled to a UK personal allowance (subject to income phaseout) if they satisfy certain conditions.

Business deductions. Expenses incurred for a trade, profession or vocation are generally only available as deductions if they are incurred wholly and exclusively for the purpose of the trade, profession or vocation.

Rates The following are the income tax rates for the 2014-15 tax year.

B. Social security

National Insurance contributions are payable on the earnings of individuals who work in the UK.

The contribution for an employed individual is made in two parts – a primary contribution from the employee and a secondary contribution from the employer. For 2014-15, the employee contribution is payable at a rate of 12% on weekly earnings between GBP153 and GBP805 and at a rate of 2% on weekly earnings in excess of GBP805. An employer contributes at a rate of 13.8% on an employee’s earnings above GBP153, with no ceiling.

Currently, there is no totalization agreement between UK and China.

Taxable Income

Tax Rate % Tax due Cumulative tax due

First 31,865

20 6,373 6,373

％Next118,135

40 47,254 53,627

Above 150,000

45 -- --

Currency: GBP

C.Taxfilingandpaymentprocedures

General. The tax year for individuals in the UK runs from 6 April to 5 April of the following year.

Whether compensation is subject to UK tax and how it is taxed depend on the employee’s residence status at the time the compensation is earned. Taxable compensation is actually taxed in the year of receipt. Earnings, including bonuses and commissions earned in one year but not paid until a subsequent tax year, are taxed when received.

Tax returns. The UK has a self-assessment tax system. Under the self-assessment system, individuals who receive a tax return from HMRC may choose to have HMRC calculate and assess their tax liability or to calculate and assess the tax due themselves. Individuals who choose to have HMRC calculate and assess tax must complete and submit their tax returns by 31 October following the end of the tax year. Individuals who choose to calculate and assess tax themselves must complete and submit paper tax returns by 31 October. Returns can be filedelectronically,togetherwithacalculationofthetaxdue,up to 31 January following the end of the tax year.

If tax is due as calculated on the return, it must be paid by 31 January following the end of the tax year.

Individuals subject to tax not withheld at source who do not receiveanoticetofileataxreturnmustinformHMRCby5October following the end of the tax year if they are likely to have a UK tax liability for the tax year concerned.

D. Double tax relief and tax treaties

If an individual is resident in the UK and treaty-resident in a country with which the UK has entered into a double tax treaty, a claim may be made in the UK to exempt the income from tax in both countries if the treaty contains the relevant articles.

Currently, there is a Double Tax Treaty between UK and China 11.

11AvailableattheofficialwebsiteofStateAdministrationofTaxation,under“TaxTreaty” section.

E. Visas

In general, non-EEA nationals, and persons without settled status or a right of abode in the UK who wish to come to the UK for the purpose of employment must obtain the requisite employment authorization entry clearance for that purpose before traveling to the UK.

In 2008, the government introduced a new Points Based System (PBS), which is a point-scoring system under which foreignmigrantsareawardedpointstoreflectaptitude,experience and the demand for skills in certain sectors. ThePBSconsistsoffivetiers.Thefivetiershavedifferentconditions, entitlements and entry clearance requirements. Foreachtier,applicantsneedtoscoresufficientpointstogain entry clearance or leave to remain in the UK, as well as demonstrate the ability to support themselves and any dependents.



A. Income tax

Who is liableIndividuals earning income that arises in or is derived from a HongKongofficeorHongKongemployment,orfromservicesrendered in Hong Kong during visits of more than 60 days in any tax year, are subject to salaries tax.

Income subject to taxEmployment Income. Taxable income consists of all cash emoluments (including salary, leave pay, commission, bonuses,allowances,etc.)andgratuities.Benefits–in-kindsuch as share awards, stock option gain, holiday passage, children education, place of residence provided by employer andpensionarespecificallytaxable.Otherbenefits-in-kindare taxable if they are convertible into cash, or represent a discharge of the employee’s personal liability by the employer.

An employee is subject to salaries tax if his or her employment income is sourced in Hong Kong, regardless of the location of payment and regardless of whether he or she is an ordinarily residentofHongKong.Exceptfordirectors’fees,specificstatutory exemptions can be claimed, subject to the Inland Revenue Department’s (“IRD”) approval:

(1) If an employee renders all his or her services outside Hong Kong during the year of assessment or if an employee renders services in Hong Kong during visits to Hong Kong not exceeding a total of 60 physical presence days in a year of assessment, full income exemption can be claimed by the employee.

(2) If an employee is assigned to work in Hong Kong under a non-HongKongemployment,subjecttofulfillingcertainconditions, days-in-days-out income exemption can be claimed by the employee.

Hong Kong

Self-employment income. Anyone carrying on a profession, tradeorbusinessinHongKongissubjecttoprofitstaxonincome arising in or derived from Hong Kong from that profession, trade or business.

Investment income. Interest income not derived from investing the funds of a business and all dividend income are exempt from taxation. However, income from rental property in Hong Kong is taxable. Please refer to the Rates Section for further information.

Directors’ fees. Directors’ fees derived from a company that has its central management and control in Hong Kong are subject to salaries tax in Hong Kong. This is irrespective of whether the directors are resident in Hong Kong and how many days of services are rendered in Hong Kong by the directors.

Capital gains

Hong Kong does not tax capital gains.

DeductionsDeductible expenses. To be deductible for purposes of salaries tax, expenses must be incurred wholly, exclusively and necessarily in the production of a taxpayer’s assessable income.

Personal deductions for year of assessment 2014/15 under salaries tax:

Self-education expenses paid for a prescribed course provided byspecifiededucationinstitutionssetintheInlandRevenueOrdinanceandincurredtogainormaintainqualificationsforuse in either current or a planned employment are deductible up to HKD80,000 per annum.

Approved charitable donations are deductible up to 35% of assessable income.

Home loan interest is deductible, up to HKD100,000 per year for a maximum of 15 years in a lifetime.

Employee’s mandatory contributions to a mandatory provident fund or recognized occupational retirement schemes are deductible up to HKD17,500 for 2014/15 tax year.

Personal allowances for year of assessment 2014/15 under salaries tax:

Personal allowances ％％Currency: HKD

Prescribed allowances

Single 120,000Married 240,000Child allowance for

1st child to 9th child (each) 70,000Each child born during the year (additional)

70,000

Dependent parent/grandparent allowance (each)

Aged 60 and above

Residing with taxpayer 80,000Not residing with taxpayer 40,000Aged 55 to 59

Residing with taxpayer 40,000Not residing with taxpayer 20,000Elderly residential care expenses Up to 80,000Disabled dependent allowance 66,000Dependent brother and sister allowance 33,000Single-parent allowance 120,000

RatesThe following rates are the applicable tax rates to an individual under the Hong Kong tax system for the period from 1 April 2014 to 31 March 2015:

(1)Profitstax:leviedonnoncorporateprofessional,tradeorbusinessincomeataflatrateof15%.

(2)Propertytax:leviedataflatrateof15%onrentalincome,after deducting irrecoverable rent, government rates, and statutory deduction of 20% of the rent receivable for the year.

(3) Salaries tax: levied on net chargeable income (assessable income less personal deductions and allowances) at progressive rates ranging from 2% to 17% as mentioned inthetablebelow,orataflatrateof15%onassessableincome less personal deductions, whichever calculation produces the lower tax liability

The following are the progressive rates for salaries tax for the period from 1 April 2014 to 31 March 2015.

Taxable income Tax Rate %

Tax due Cumulative tax due

％First40,000 2 800 800％Next40,000 7 2,800 3,600Next％40,000 12 4,800 8,400Remaining 17 - -

Currency: HKD



B. Social security taxHong Kong does not impose any social security taxes. Employers and employees are each required to contribute the lower of 5% of the employees’ relevant income or HKD1,500 per month to approved mandatory provident fund schemes unless the employees are covered by other recognized occupation retirement schemes.

Currently, there is no totalization agreement between Hong Kong and Mainland China.

C.TaxfilingandpaymentproceduresThe tax year in Hong Kong runs from 1 April to 31 March. Individual taxpayers are required to report all income, including sole proprietorship business income, employment income, and solely-owned rental income on Individual Tax Return on the composite tax return.

No payroll or withholding tax requirements under salaries tax. However, an employer is required to withhold any payment of money or money’s worth to an employee who is about to leave Hong Kong for over one month, until the earlier of one month fromthedateonwhichtheemployernotifiedinwritingtotheCommissioner of IRD of the employee’s expected departure date or the date of issuance of Letter of Release by the IRD.

Profits,propertyandsalariestaxalloperateunderasystemof prepaid tax, known as provisional tax. The provisional tax assessment for a tax year is an estimate, normally based on the preceding year’s assessment, and is payable in two installments, usually in January and April of each year. When theactualincomeforthetaxyearisdetermined,afinaltaxassessment is issued, giving credit for provisional tax already paid.Thefinaltaxassessmentiscombinedwithaprovisionaltax assessment for the following year.

D. Double tax relief and tax treatiesAn employee engaged in Hong Kong employment is exempt from salaries tax on income derived from services performed outside Hong Kong if the same income is subject to tax in the foreign jurisdiction and if foreign tax has been paid on the income.

Currently, there is a Double Tax Arrangement between Hong Kong and Mainland China12.

E. Work visas

To work in Hong Kong, a foreign national must obtain an employment visa. Work visas are granted for a particular job with a particular employer. Generally, the employer must demonstrate that the applicant has recognized professional qualifications,hasrelevantworkexperience,andisuniquelyqualifiedforthejob.

A work visa is generally valid for an initial period of up to one yearandmayberenewed.Thefirstextensionisgrantedforamaximum period of two years, followed by a second extension foramaximumperiodoftwoyearsandafinalextensionofupto three years.

After seven consecutive years of employment in Hong Kong, an individual may apply for permanent residence. This enables him or her to work in Hong Kong without a work visa.

12 AvailableattheofficialwebsiteofStateAdministrationofTaxation,under“TaxTreaty” section..

Singapore

A. Income tax

Who is liableA person is subject to tax on employment income for services performed in Singapore, regardless of whether the remuneration is paid in or outside Singapore. Resident individuals who derive income from sources outside Singapore are not subject to tax on such income.

Individuals are resident for tax purposes if, in the year preceding the assessment year, they reside in Singapore except for such temporary absences from Singapore as may be reasonable and not inconsistent with a claim by such persons to be resident in Singapore. This also includes persons who are physically present or who exercise employment (other than as a director of a company) in Singapore for at least 183 days during the year preceding the assessment year. By concession, an individual whose employment extends into three or more consecutive assessment years is considered resident for all three or more years, even if fewer than 183 dayswerespentinSingaporeinthefirstandlastyearsofthestay. A “two-year administrative concession” is also available for foreign employees whose employment period straddles two calendar years. Under this concession, the individual is considered resident for both years if he or she stays or works in Singapore for a continuous period of at least 183 days straddling the two years.

Income subject to taxEmployment Income. Taxable employment income includes cash remuneration, wages, salary, leave pay, directors’ fees, commissions, bonuses, gratuities, perquisites, gains received from employee share plans and allowances received ascompensationforservices.Benefits-in-kindderivedfromemployment, including home-leave passage, employer-

provided housing, employer-provided automobiles and children’s school fees, are also taxable.

Self-employment income and business income. Self-employmentincomesubjecttotaxisbasedonfinancialaccounts prepared under generally accepted accounting principles. Business income is aggregated with other types of income to determine taxable income.

Investment income. Dividends paid by Singapore tax-resident companies are exempt from income tax in the hands of shareholders, regardless of whether the dividends are paid out of taxed income or tax-free gains.

Capital gainsCapital gains are not taxed in Singapore. However, in certain circumstances, the tax authorities consider transactions involving the acquisition and disposal of real estate, stocks or shares to be the carrying on of a trade. As a result, gains arising from such transactions are taxable. The determination of whether such gains are taxable is based on a consideration of the facts and circumstances of each case.

DeductionsDeductible expenses. In principle, expenses incurred wholly and exclusively in the production of income qualify for deduction, but in practice, the deductions available against employment income are limited. The general view taken by the Inland Revenue authority is that an employer normally pays all necessary expenses incurred by an employee in the course of dischargingthedutiesofoffice.

Personal deductions and allowances. Personal Deductions are granted to individuals resident in Singapore.



The rates of tax applied to the income of nonresident individuals are set forth in the following table.

Assessable income Tax Rate %

Tax due Cumulative tax due

％First20,000 0 0 0Next 10,000 2 200 200％Next10,000 3.5 350 550％％Next40,000 7 2,800 3,350％Next40,000 11.5 4,600 7,950％Next％40,000 15 6,000 13,950％％Next40,000 17 6,800 20,750％Next120,000 18 21,600 42,350

Above320,000％％ 20 - -

Income category Rate Income from employment (other than directors’ fees)

Greater of 15% or tax payable as a resident (employment income of nonresident individual employed in Singapore for no more than 60 days in a calendar year is exempt from tax)

Income from directors’ fees 20%

Income from a trade, business, profession or vocation

20%

Income from professional services 15%

Interest (excluding tax-exempt interestfromapprovedbanks,financecompanies, qualifying debt securities and qualifying project debt securities)

15%

Dividends (other than tax-exempt and one-tier dividends)

20%

Royalties for the use of, or right to use, movable property and scientific,technical,industrialorcommercial knowledge or information

10%

Rent or other payments for the use of movable property

15%

Income of public entertainers 10%,netofspecifiedexpenses

Income derived by qualifying international arbitrators

Exempt

Other sources 20%

Some of the deductions for the 2014 assessment year are: spouse relief ( SGD2,000), handicapped spouse (SGD5,500) , child relief (SGD4,000 each), handicapped child (SGD7,500 each) and etc. Some life insurance premiums or contributions to approved pension funds are deductible subject to certain limit.

RatesA person who is a tax resident in Singapore is taxed on assessable income, less personal deductions, at the following rates for the 2014 assessment year.

Currency: SGD

B. Social securityThe Central Provident Fund (CPF) is a statutory savings scheme to provide for employees’ old-age retirement in Singapore. Only Singapore citizens and permanent residents working in Singapore are required to contribute to the CPF. All foreigners (including Malaysians) are exempt from CPF contributions. In addition, they may not make voluntary contributions to the CPF.

A Supplementary Retirement Scheme (SRS) allows Singapore citizens and permanent residents to elect to contribute to private funds in addition to their CPF contributions. Foreigners working in Singapore may also participate in the scheme. The voluntary SRS contributions are paid only by employees; employers are not required to make SRS contributions. Employers may also directly contribute to the SRS on behalf of their employees, subject to the current contribution limits.

Currently, there is no totalization agreement between Singapore and China.

C.TaxfilingandpaymentproceduresThe tax year in Singapore is the assessment year, and tax is levied on a preceding-year basis. Resident and nonresident individualsmustfilereturnsby15Apriloftheassessmentyear.

An individual may pay the tax due for the assessment year in one lump sum within one month after the issuance of a tax assessment. Alternatively, the tax may be paid in installments, up to a maximum of 12 per year.

D. Double tax relief and tax treatiesIndividuals who receive employment income in Singapore and who are tax residents of countries that have concluded double tax treaties with Singapore may be exempt from Singapore income tax if their period of employment in Singapore does not exceed a certain number of days (usually 183) in a calendar year or within a 12-month period and if they satisfy certainadditionalcriteriaspecifiedinthetreaties.

Currently, there is a Double Tax Treaty between Singapore and China13.

E. Work permits and employment passesForeign nationals who intend to take up employment or to engage in a business, profession or occupation in Singapore mustfirstapplyforeitheraworkpermitoranemploymentpass. A Singapore entity, which is normally the employer, must sponsor the work pass application.

Work permit. A work permit (WP) may be granted to a skilled or unskilled foreign worker whose monthly basic salary is less than SGD2,200andwhoholdsqualificationsandexperiencerelevant to the position. WPs are granted for up to two years at a time and are renewable (maximum employment period in Singapore may apply).

Employment pass. An employment pass (EP) may be granted to a foreign worker who holds an acceptable degree, professionalqualificationsorspecialistskillsandwhose“fixedmonthly salary” exceeds SGD3,000.

13 AvailableattheofficialwebsiteofStateAdministrationofTaxation,under“TaxTreaty” section..



A. Income tax

Who is liableResidents are generally subject to tax on their worldwide income. However, foreign earnings derived by Nigerian residents are exempt from tax if the earnings are repatriated into Nigeria in convertible currency through a domiciliary account with an approved Nigerian bank. Nonresidents are subject to tax on Nigerian-source income only.

Individuals are considered residents if they are in one of the following categories:

• Nigerianandnon-NigerianindividualswhoresideinNigeria.

• Expatriateemployeesofaresidentcompanywhoarepresent in Nigeria for employment purposes.

• Expatriateemployeesofanonresidentcompanywhoarepresent in Nigeria for more than 183 days in a 12-month period, if their employment costs are charged to a Nigerian companyorbornebyafixedbaseinNigeriaandiftheexpatriates are not liable to tax in another country that has entered into a double tax treaty with Nigeria.

Income subject to taxEmployment income. Taxable income includes salaries, wages, fees, allowances and pensions from past employment, as well asothergainsorprofitsfromemployment,suchasbonuses,premiums,noncashbenefitsandotherperquisites.

Self-employment and business income. Resident individuals who carry on a trade, business, profession or vocation are subject to tax on income derived from activities in and outside Nigeria. Self-employment income derived by nonresidents is subject to tax in Nigeria if the trade, business, profession or vocation is carried on even partly in Nigeria. However, only thegainsorprofitsattributabletothepartoftheoperations

carried on in Nigeria are taxable. Investment income. Withholding tax at a rate of 10% is imposed on dividends, interest, royalties and income from the rental of movable or immovable property. Directors’ fees. Companies paying directors’ fees must withhold tax on the fees at a rate of 10%.

Capital gainsCapital gains consist of the disposal proceeds of an asset, less its cost and disposal expenses. Capital gains are taxed separately from ordinary income at a rate of 10%. Amounts derived from the disposition of capital assets are taxable.

If these assets are located in Nigeria, they are taxable in Nigeria,regardlessofwherethebeneficialownerisresident.Assets located outside Nigeria are taxable in Nigeria if the beneficialownerisresidentinNigeriaorifheorsheisaforeigner who is present in Nigeria for a period, or for an aggregate of periods, exceeding 183 days within a 12-month period.

DeductionsDeductible expenses. The following expenses are deductible from employment income:

• Approvedpensionfunds.

• Mortgageinterestonaloantodevelopanowner-occupiedresidential house.

Personal allowances. Nigeria provides personal reliefs such as personal allowance, consolidated relief allowance, alimony, child allowance, dependent relative allowance, life insurance premiums, and etc. Business deductions. Expenses are deductible if they are reasonable and are incurred wholly, exclusively and necessarily in producing income. Expenses of a capital, private or domestic nature are not deductible. Any loss incurred in a previous year is deductible from the income of the same trade or business for up to four years.

Nigeria

RatesThe following rates apply to residents and nonresidents.

Minimum tax of 1% of gross income is due, even if applicable reliefs reduce tax liability beneath that level.

B. Social security taxPension. The mandatory minimum contribution to the Nigerian Pension Scheme is 15% of an employee’s total income. Employers and employees each make contributions equaling 7.5% of total income, resulting in a total contribution of 15% of total income..

National Housing Fund. Nigerian employees earning a minimum of NGN 3,000 per year (approximately USD19) must contribute 2.5% of their basic salary to the National Housing Fund. Currently, there is no totalization agreement between Nigeria and China.

C.TaxfilingandpaymentproceduresThe tax year in Nigeria is the calendar year. Income tax is assessed on employment income on a current-year basis. Tax on income from a trade, business, profession or vocation is assessedonapreceding-yearbasis,exceptforthefirstthreeand the last two years of assessment. Investment income and other income are also assessed on a preceding-year basis. Employersareobligedtofileannualreturnsinrespectofan

assessment year for employees not later than 31 January of the following assessment year. Other individual taxpayers mustfileataxreturnwithin90daysafterthebeginningofeach year of assessment. Individuals with annual taxable incomeofNGN30,000orlessarenotrequiredtofiletaxreturns. Tax on employment income is paid by withholding from salary under the Pay-As-You-Earn (PAYE) system.

D. Double tax relief and tax treatiesForeign tax paid on income brought into Nigeria through the Central Bank of Nigeria, or through any other authorized dealer approved by the Minister of Finance, may be credited against tax payable in Nigeria on the same income. Currently, there is a Double Tax Treaty between Nigeria and China14.

E. Work visasForeign nationals taking up employment in Nigeria are divided into the following categories for visa application purposes:

• Thosetakingupemploymentwithgovernmentdepartments,corporations and institutions of higher learning. This category is not subject to expatriate quota restriction.

• Thosetakingupemploymentwithpartiallygovernment-ownedorganizations and private sector companies and organizations. This category is subject to expatriate quota restrictions.

• Short-termvisitorsundertakingsuchspecializedjobsasconstructing or repairing machinery, auditing accounts and conducting feasibility studies or training courses. These visitors are generally eligible for temporary employment visas. Jobs lasting three to six months do not require employers to place the temporary workers on their quota lists.

ExpatriatesenteringNigeriaforemploymentunderthefirsttwo categories above should apply for entry visas through Nigerian missions abroad. The Nigerian missions may issue entry permits and subject to regularization (STR) visas. STR visas usually are granted for three months and may be extended. The application for temporary employment visas are made in Nigeria directly to the Comptroller-General of the Nigeria Immigration Service by companies and organizations responsible for bringing in the expatriates.

14 AvailableattheofficialwebsiteofStateAdministrationofTaxation,under“TaxTreaty” section.

Taxable income Rate % Tax Cumulative tax

First 300,000 7 21,000 21,000Next 300,000 11 33,000 54,000Next 500,000 15 75,000 129,000Next 500,000 19 95,000 224,000

％Next1,600,000 21 95,000 224,000Above3,200,000％％ 24 -- --

Currency: NGN



As a larger number of Chinese employees are assigned to work overseas,compliantandefficientsecondmentarrangementsplay an essential role for companies to realize their overall strategic goals. Considering policy environments such as complicated and differing legal and tax regimes in various countries across the world, compliance risk induced by international assignment has posed tremendous challenges for companies.

4How Should Outbound Companies Manage Risks Related to International Assignments

Employment forms:•Direct dispatch•Dualemployment

contrac t

％％Others•Permament

Establishment

％％％％％IIT•Taxtreaties/arrangements•Taxplanning•Compliancedeclaration

Remuneration&benifits•Minimumwagestandard ％％•Benefitsystem

Immigration•Typesofvisas•Aplication/extension/de-registration

of work document

％％％％SocialInsurance•Totalizationarrangement•Socialsecuritycontribution

Employment forms

Immigr

ation

Remuneration

benifits Social

insura

nce

IIT

Others

CommonChallenges

Based on our experience, we have listed several common challenges faced by companies dispatching their employees overseas, among which, some are selected for further analysis with corresponding possible solutions:

1. IIT

Management of tax compliance risks in host countries• CompaniesshouldbefamiliarwiththeIIT(orsimilar

personal income tax legislation) and related tax laws/regulations in the host countries, and fully understand the declaration requirements and processes in the host countries.

• Companiesshouldadheretothetaxregulationsinthehostcountries,fulfillnecessarytaxregistrationandreportingobligations, and conduct tax declarations (for more details about IIT systems in some countries, please refer to Section 3 of the Guide).

• Companiesshouldarrangetaxbriefingsfortheoutboundassignees to inform them of their tax liabilities and relevant issues they need to understand regarding the host country’s tax policies, so as to enable the company to meet their compliance requirements. For example, a tax declaration is required for both employers and employees in some countries, so employees should be urged to conduct tax declarations to meet tax compliance requirements.

• BeforetheoutboundassigneereturnstoChina,companiesshould conduct tax repatriation declarations for them in their host countries. Any overpaid or underpaid tax should be processed in a timely manner. If required in the host countries, companies should conduct the tax de-registration for them promptly.


Management of tax compliance risks in China• Companiesshouldfulfilltheirreportingobligationsby

submitting the information about the outbound employees in a timely manner.

• Companiesshouldestablishaspecializedteam,orappoint external professional tax personnel, to implement systematic management of the domestic and overseas tax declarations for outbound assignees. For the IIT filingsinChina,itisnecessarytofocusonthemonthlyIITwithholdingfilingandannualIITself-declarationfilingforoutbound assignees with income abroad or individuals with annual gross income over RMB120,000 (more details can be found in section 2 of the Manual).

• CompaniesshouldhelpandurgetheemployeestocompleteIIT self-declaration for income generated abroad after their repatriation to China. Companies (or employees) should keep track of foreign tax payment receipts and other original documentsfiledandissuedbytheoverseastaxauthorities,so as to claim foreign tax credits and reasonably reduce the tax burden.

Management of tax cost risks• Companiesshouldconducttaxanalysisforthetaxplanning

opportunities (with the help of external professional tax personnel). This is especially important for outbound employees who are assigned to countries with higher tax rates.

• BasedondoubletaxtreatiesbetweenChinaandhostcountries, companies should analyze whether international secondments give rise to the risks of creating a permanent establishment in host countries, possibly resulting in corporate income tax and other tax issues. In terms of compensationandbenefitsarrangements,outboundassignees’ duration of stay in the host countries and etc. Inaddition,companiesshouldalsounderstandthespecificrequirements and procedures set out by the host countries for the individuals who qualify for preferential treatment under tax treaties. Secondment policies and arrangements

are usually developed for different countries in order to moreefficientlyaddresseachcountry’staxenvironment.

2. Employment formsCompanies should prioritize the consideration of employment forms for outbound employees when they arrange international assignments. There are two common employment forms: 1) direct secondment: employees sign a contract with a Chinese company and are dispatched to work overseas through a secondment agreement; that is, employees have no direct contractual relationship with the overseas companies; 2) dual employment contract: employees sign employment contracts with the domestic Chinese company and an overseas company, respectively.

Companies should consider the following aspects when determining required employment forms:

• Companiesshouldknowwhetherbothemploymentformsare acceptable to the host country’s governments and agencies. For example, certain countries (such as Brazil) have mandatory requirements that outbound employees shall sign a contract with a local company. In this case, companies can only choose the dual contract mode;

• Inmanycountries,outboundemployeesenteringintolocalcontracts (contracts with companies in the host country) are entitled to labor rights protection as local employees, such as minimum wage standards, severance payments, paidleaveandsocialsecuritybenefits.Foroutboundassignees under a direct secondment (who have not signed a labor contract with the host country), companies may not be subject to those terms because a local labor relation does not exist. Therefore, companies should have a thorough understanding of the different impacts of both arrangements on employment costs;

• Certaincountriesposelessstrictrequirementsonthevisasof employees under a direct secondment approach; while for those signing a local contract, visa requirements are likely to be tighter, with more cumbersome procedures;

• Directsecondmenttendstoenjoyhigherflexibility.Forinstance, if an employee is sent to a third country from the host country, he/she only needs to sign a new secondment agreement without re-signing a new labor contract;

• Fromtheperspectiveoftaxlaw,thedualemploymentcontract arrangement may incur higher permanent establishment risks to companies, who, therefore, should also consider potential corporate income tax and other tax issues induced herein.

3. Social insurance

• Companiesshouldunderstandthesocialinsurancepoliciesin the host countries, and whether they have signed totalization agreements with China. If the host country has signed a totalization agreement with China, companies should assist their employees in applying for exemption to avoid double contribution.

• Inaccordancewiththesocialinsurancepoliciesinthehostcountries, companies should purchase local mandatory statutory insurance coverage (such as, life insurance, medical insurance and accidental injury insurance) for the outbound assignees. For non-mandatory coverage, such as supplementary pension insurance, it will depend on the circumstances and the company’s policies.

4. Immigration:

• Companiesshouldunderstandthelatestimmigrationlaws and regulations and practices of the host countries to arrange the application for travel documents, such as work permits and visas, on a timely basis. If necessary, companies can seek professional advice, and prepare alternative solutions in advance, to avoid affecting the initiation or development of the overseas projects due to delayed documents.

• Companiesshouldassignpersonnelordelegatea3rdpartyagency to monitor and manage expiry dates of the outbound assignees’ work permits, visas and other work passes, to enable the application for any extension on a timely basis, and to avoid the corresponding compliance risk in situations where employees hold expired visas and therefore have to delay work or impact future visa applications;

• Upontheoutboundassignees’repatriation,companiesshould perform deregistration of work permits, visas and other work documents for employees.

5.Remunerationandbenefits

• Whendesigningtheremunerationpackageforoutboundassignees, companies should set out the assignment allowancesandbenefitsapplicabletosecondmentsbasedonthe consumption level, the extent of hardship and other cost of living indicators of the host countries. Many multinational companies apply the Purchasing Power Parity approach in their policy design, to ensure the outbound assignees’ living standards and income levels do not decrease after relocation. Meanwhile, companies should also fully understandtheminimumwagestandardsorotherspecificrequirements in Labor Laws and regulations (e.g. paid leave) of the host countries, to avoid compliance risks;

• Inaddition,companiesalsoneedtoconsiderdesigningreasonablebenefitstructurestomotivateoutboundassignees,includingpersonalizedbenefits,forexample,paid home leave, dependent settlement and child education support, to put their minds at ease while working abroad. Moreover, companies can also establish some safeguard benefitsbasedonthespecificsituationandthenatureofemployees’works,suchasfirstaidandcare,rescue,etc.

4 How Should Outbound Companies Manage Risks Related to International Assignments


1. Arethefollowingbenefits/allowancesreceivedbyoutbound employees subject to PRC IIT?

(1) Housing allowance paid on reimbursement basis;

(2) Expenses related to the overseas assignment paid on reimbursement basis, e.g. visa application fees, language training expenses, intercultural training courses, and etc. ;

(3) Home leave expenses (i.e. air tickets and other related expenses) paid on reimbursement basis duringtheoverseasassignmentperiod.％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％％

A: As stipulated by the PRC IIT law, remuneration income refers to salaries, wages, bonuses, year-end bonuses, profitshares,subsidies,allowancesandanyotherincomeearned by individuals which are related to employment. Income can be paid in cash, physical objects, negotiable securities or any other forms of economic interests. Therefore, all the aforementioned allowances and reimbursements in the question should be considered as taxable income and subject to PRC IIT.

2. Is the employer’s contribution to mandatory overseas social security schemes for the outbound employees taxable for PRC IIT purpose? Is the employee’s contribution to mandatory overseas social security schemes deductible for PRC IIT purpose?

5Frequently Asked Questions

A: Pursuant to the PRC IIT Law and the associated regulations, employer’s contribution to PRC social security schemes is non-taxable, while the employee’s contribution portion is deductible for PRC IIT purposes. However, employer’s contribution to overseas social security schemes should be taxable, and the employee’s contribution portion is non-deductible.

3. If outbound employees receive foreign-sourced income other than employment income, such as rental income, interest and dividends, during the overseas assignment period, how should they report their PRC IIT on such incomes?

A: If outbound employees receive foreign-sourced income other than employment income during overseas assignment period, and such income is not paid by their dispatching entities in China, they should conduct self-declaration for income generated abroad on such income with the in-charge tax bureau of the dispatching entities in China, within 30 days after the end of the calendar year. If the tax year in the source country where the income is derived is different from the China tax yearanditisdifficulttofiletaxreturnswithin30daysafter the end of the year, the taxpayers shall submit the “Registration Form for Special Circumstances Concerning the IIT Filing for Foreign-sourced Income” to the in-charge tax bureau in a timely manner. Upon completion of the registration with the in-charge tax authority, the taxpayer can declare their PRC IIT within 30 days after the foreign taxes have been settled.

4. Currently, there is no double tax agreement between Taiwan and mainland China. If Chinese employees are assigned to work in Taiwan, can they claim foreign tax credit in China for their tax paid in Taiwan?

A: Pursuant to Article 7 of the PRC IIT Law, taxpayers can claim tax credit in China for their paid Taiwan tax.

5. If the basic salaries of outbound employees are paid by employing entities in China, while other allowances are paid by the overseas entities, how should their monthly IIT be reported?

A: For foreign-sourced employment income, Chinese dispatching entities are obliged to withhold the relevant PRC IIT derived from the income paid or borne by them. As to the portion paid by overseas entities, the taxpayer shall conduct a self-declaration to report the tax due. Inordertofacilitatethetaxfilingprocess,outboundemployees are allowed to authorize their dispatching entities in China to report the IIT on their behalf, and under such an arrangement, the dispatching entities may report IIT on all the foreign employment income earned by the outbound employees.

5 Frequently Asked Questions


6. Our company sends employees abroad to work in an overseasaffiliateentity,andtheirsalaries/bonusesarefully paid by the overseas entity. The employees also pay foreign tax in the host country. Does our company still have monthly withholding obligations for these employees under the aforementioned circumstance? Or should the income paid overseas be reported via self-reporting by the employees themselves?

A: The dispatching entities in China do not have withholding obligations on the foreign-sourced employment income paid by the overseas entity, while the outbound employees shall conduct self-declaration to declare the tax due on such income.

Inordertofacilitatethetaxfilingprocess,thetaxauthorities allow the outbound employee to authorize their dispatching entities in China to report their IIT on their behalf. The dispatching entities in China can act as the withholding agent to declare the PRC IIT for outbound employees on a monthly basis, if all the overseas employment income is paid by the overseas entity.

Please note that even though the dispatching entities in China do not have withholding obligations, they should report the information related to the outbound employees to the in-charge tax authority within 30 days following the end of the calendar year, such as basic information, income received inside and outside of China, taxfilingstatusfortheprioryear,andsubmita“BasicInformation Form of Outbound Employees” alongside any other documents requested by the in-charge tax authorities.

7. If the dispatching entities in China do not withhold IIT or report the relevant information for their outbound employees, what are the legal consequences?

A: According to Article 62 of the Law of the People’s Republic of China on the Administration of Tax Levying, when a dispatching entity fails to submit taxfilingmaterialswithintheprescribedtimelimit,

or a withholding agent fails to provide the required documents with respect of tax withholding and tax payment to the tax authorities within the prescribed time limit,thetaxauthoritiesmayimposeafineofnotmorethan RMB2,000 on the withholding agent. In serious cases,thetaxauthoritiesmayimposeafinerangingfromRMB2,000 to RMB10,000 on the withholding agent.

8. IfoutboundemployeesfailtofulfilltheirannualIITfilingobligations, what are the legal consequences?

A: According to Article 62 of the Law of the People’s Republic of China on the Administration of Tax Levying, ifataxpayerfailstofulfillannualtaxfilingrequirementsand submit tax payment materials within the prescribed time limit, penalty of not more than RMB2,000 might be imposed on the taxpayer. In serious cases, the tax authoritiesmayimposeafinerangingfromRMB2,000toRMB10,000 on the taxpayer.

According to Article 63 of the Law of the People’s Republic of China on the Administration of Tax Levying, if a taxpayer fails to pay or underpays the taxes payable by means of forging, altering, concealing, or without permission, destroying accounting books or account supporting vouchers or overstating expenses or failing to state or understating incomes in accounting books, or refusingtoreporttaxreturnsafterbeingnotifiedbythetaxauthoritiestodoso,orfilingfalsetaxreturns,penaltyranging from 50% to 5 times of the unpaid or underpaid tax liabilities will be imposed on the taxpayer. For those taxpayers constituting a crime, criminal responsibility shall be demanded for according to law.

In addition, according to Clause 2 of Article 64 of the Law of the People’s Republic of China on the Administration of Tax Levying, if a taxpayer fails to declare tax returns, fails to pay or underpays the taxes payable, penalty ranging from 50% to 5 times of the unpaid or underpaid tax liabilities will be imposed by the tax authorities.

In-charge Tax Laws and Regulations

1. The IIT Law of the People’s Republic of China

2. The Implementing Regulations of the IIT Law of the People’s Republic of China

3. Reply on the IIT Issues on Foreign-sourced Gambling Income by the State Administration of Taxation (Guoshuihanfa [1995] No. 663)

4. Notice of the State Administration of Taxation on Printing and Distributing <the Interim Administrative Measures for the Imposition of the IIT on Income Derived from Overseas> (Guoshuifa[1998]No. 126)

5. Notice of the Guangzhou Local Tax Bureau on Printing and Distributing <the Guidelines on IIT Policies on Income Derived from Overseas> (Suidishuihan [2014] No. 65)

AppendixTimeline for Tax Filing Procedures

Dispatching entities: withhold monthly IIT for outbound employees

By month-end December 31 January 30 March 31

Employee: conduct IIT self-declaration by taxpayers with annual income of over RMB 120,000 for prior year

Dispatching entities: submit related information for outbound employee for prior year

Employee: conduct IIT self-declaration by taxpayers generating income abroad(claiming foreign tax credit)


Address of Guangzhou Municipal Local Taxation Bureau and In-charge Authorities

Department Address Post CodeTaxpayer Service Center of Guangzhou Municipal Local Taxation Bureau

No. 24 Guangwei Road, Yuexiu District, Guangzhou City 510030

Sub-bureau for Large Enterprises of Guangzhou Municipal Local Taxation Bureau

West Tower,No.59 Huali Road, Tianhe District, Guangzhou City

510623

Sub-bureau for Tax Assessment of Guangzhou Municipal Local Taxation Bureau

Kaixuan Tower, No.190 Xianlie East Road, Guangzhou City 510075

First Taxpayer Service Hall of Local Taxation Bureau of Yuexiu District

No. 9, Shishu Road, Guangzhou City 510120

Second Taxpayer Service Hall of Local Taxation Bureau of Yuexiu District

No. 4, Guangjiu Boulevard, Guangzhou City 510100

Local Taxation Bureau of Haizhu District No. 917, Guangzhou Avenue South, Guangzhou City 510300

First Taxpayer Service Hall of Local Taxation Bureau of Liwan District

No. 98 Xihua Road, Guangzhou City 510176

Second Taxpayer Service Hall of Local Taxation Bureau of Liwan District

No.1, Huanhua Road West, Liwan District, Guangzhou City 510375

Headquarters of Local Taxation Bureau of Tianhe District

No. 110, Shuiyin Fourth Crossway, Guangzhou City 510075

Local Taxation Bureau of Baiyun District No. 18, Jingyun Road, Keziling, Guangzhou City 510405

Local Taxation Bureau of Huangpu District No. 260, Dasha Road West, Huangpu District, Guangzhou City

510700

Inspection Bureau of Guangzhou Municipal Local Taxation Bureau

No. 46 Tiyu Road West, Tianhe District, Guangzhou City 510620

First Inspection Bureau of Guangzhou Municipal Local Taxation Bureau

No. 59, Huali Road, Zhujiang New Town, Guangzhou City 510623

Second Inspection Bureau of Guangzhou Municipal Local Taxation Bureau

No. 54, Xiaobei Road, Guangzhou City 510045

Third Inspection Bureau of Guangzhou Municipal Local Taxation Bureau

No. 917, Guangzhou Avenue South, Guangzhou City 510300

Department Address Post CodeFourth Inspection Bureau of Guangzhou Municipal Local Taxation Bureau

8/F, No. 131, Jichang Road, Guangzhou City 510430

Fifth Inspection Bureau of Guangzhou Municipal Local Taxation Bureau

No. 59, Huali Road, Zhujiang New Town, Guangzhou City 510623

Local Taxation Bureau of Panyu City No. 56, Guangming Road North, Shiqiao, Panyu District, Guangzhou City

511400

Local Taxation Bureau of Huadu District No. 35, Yunshan Avenue, Xinhua Town, Huadu District, Guangzhou City

510800

Local Tax Bureau of Conghua City No. 293 Qingyun Road, Jiekou Town, Conghua City 510900

Local Tax Bureau of Zengcheng City No. 42, Jiansheng Road West, Licheng Street, Zengcheng City

511300

Local Taxation Bureau of GETDD No. 19, Chuangye Road, GETDD, Guangzhou City 510730

Local Taxation Bureau of Guangzhou Nansha Development Zone

No. 171, Attached Building of Finance Tower, Haibin Road, Nansha District, Guangzhou City

511457

For more information or assistance, please visit: TheofficialwebsiteofGuangdongLocalTaxationBureau:www.gdltax.gov.cnTheofficialwebsiteofGuangzhouMunicipalLocalTaxationBureau:www.gzds.gov.cnOr dial the general hotline of Guangzhou Municipal Local Taxation Bureau: 12366-2

如需更多资料及协助，请浏览

广东省地方税务局网站www.gdltax.gov.cn 广州市地方税务局网站www.gzds.gov.cn 或拨打广州市地方税务局咨询台12366-2

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