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本文所称涉外人员是指取得跨境收入且该收入需要在我国缴纳个人所得税的人员。涉外人员个人所得税是个人所得税政策的重点和难点,本文依据现行税制解析涉外人员个人所得税,并重点阐述工资薪金所得项目的税务处理,供大家在实务工作中参考。一、涉外个人各项所得纳税义务依据《个人所得税法》第一条及《个人所得税法实施条例》(以下简称《实施条例》)第六条规定,涉
The term “foreign personnel” as mentioned in this article refers to those who have obtained cross-border income and need to pay personal income tax in our country. The personal income tax of foreigners is the key and difficult point of personal income tax policy. This article analyzes the personal income tax of foreigners based on the current tax system and focuses on the tax treatment of the items of salary and salary for your reference in practical work. I. Obligation of Individuals to Pay Various Incomes According to Article 1 of the Individual Income Tax Law and Article 6 of the Implementing Regulations of the Individual Income Tax Law (the “Implementation Regulations”),