Course
Outline 课程内容：
Part 1 New law
1. The changes under the new IIT Law, including:
§
A foreigner staying in China for over 183
days in a calendar year becomes a China tax resident. Does it mean that
he/she is subject to China worldwide tax on offshore income in that year?
§
What are the obligations of tax resident and
non-tax resident?
Tax calculation under the new law
§
How will the introduction of the six
additional specific allowances affecting the previous tax exempt allowances
specifically for foreigners?
§
What are the key issues to be aware of for
the monthly provisional tax filing by the employer and the annual IIT filing by
the individual?
§
What are the impact on the new anti-avoidance
clause on employee and employer?
2. How will Automatic Exchange of Financial
Account Information (AEOI) affect foreigners working in china? Which
types of information will be exchanged to China State Administration of
Taxation?
3. Is the previous tax break (i.e.
exiting from China for over 30 days one-off or 90 days cumulative once every 5
years) still useful to avoid worldwide tax?
第一部分 新法規
1. 新税法的主要改变，包括：
§
在中国一历年居住超过183天的外籍人士会成为中国税收居民。是否当年其境外所得也要交中国税？
§
税收居民和非税收居民的纳税义务
§
个税计算的变化
§
引入六项专项附加扣除，这如何影响外籍个人以往的实报实销补贴？
§
僱主预扣预缴与個人年度汇算清缴，要注意什么问题？
§
引入反避税条款对员工和雇主有何影响？
2. AEOI (金融账户涉税信息自动交换)如何影响在中国境内工作的外籍人士？哪些境外金融机构账户数据会交换到国家税务总局？
3. 以往外籍个人五年内离开中国一次超过30天或累计超过90天这种tax
break方法，还有没有用？
Part 2 Case study第二部分 個案分析
Case 1 – Foreigners working in China
Mr Mark was sent to China from German headquarters
in 2002. He has been the legal representative of the Shanghai subsidiary
since then. His family, including his wife and children stays together
with him in Shanghai. He has bought and apartment in Shanghai. He
plans to retire in 2020 and goes back to German. Before retirement, he will
sell his Shanghai apartment.
Does Mr. Mark have domicile in China?
§
Is he a China tax resident?
§
How shall he reply the due diligence form
from the banker in German on his tax residence?
§
He has profit on sale of the stock in German
and also received estate from his family. Are these incomes subject to
China tax?
§
How can he remit the money on sale of the
Shanghai apartment to overseas
案例1 – 长期在中国工作的外籍人士
Mark先生自2002年起被德国总部派来上海，成为上海公司法定代表人，妻子和子女一同来中国，并在上海买了房子。他准备在2020年退休并回德国居住，在离开前出售上海房子。
§
Mr Mark在中国有没有「住所」？
§
他是否中国税收居民？
§
他收到德国银行关于AEOI (CRS)的税收居民审查表格，他应该如何回答？
§
他在德国的股票投资赚了钱，同时承继了家族的遗产，这些收入要否在中国申报个人所得税？
§
他取得售房款如何才能合法汇出境外？
Case
2 – Migrated to overseas
Ms Huang is a Beijing citizen before her migration in 2019 to
Singapore. She will give up her Chinese citizenship after
migration. She will transfer her apartment to her daughter. She
will still stay with her family in Beijing after migration. She will use
offshore holding company to hold the Chinese and other investments.
§
Does Ms Huang has domicile in China?
§
Should Ms Huang report her overseas income
for China IIT?
§
Is offshore company such as BVI company still
useful to shelter the tax? How can China tax authority know her offshore
company’s situation?
§
Is there any tax planning method to help Ms
Huang not paying IIT on her offshore income?
案例2 – 移民外国
黄女士原来是北京居民，2019年投资移民新加坡并放弃中国国籍，北京的房子更名到女儿名下，她和家人仍然长住中国。她以离岸控股公司持有中国及其他地方的投资。
§
黄女士在中国有没有「住所」？
§
她在中国境外的收入要否在中国申报？
§
离岸公司（例如英属维尔京公司）还能用吗？税局如何得知其境外公司的情况？
§
有合法筹划方法使黄女士境外收入不交中国税吗？
Case
3 – A US citizen with China Green Card
Mr Lin is a US citizen. He has started working in China in 2002 and
obtained the China Green Card. He mainly lives in Shenzhen. He is
one of the major shareholders of a group listed in Hong Kong Special
Administrative Region.
§
Based on the US tax law, Mr Lin needs to pay
US worldwide tax because he is a US citizen. Based on the China tax law,
Mr Lin needs to pay China worldwide tax because he is China domiciled.
So, how can he pay taxes for the dividend income and capital gains from the stock
listed in Hong Kong?
案例3 – 取得《外国人永久居留证》的美国人
林先生是美籍华人，自2000年起在中国工作并取得中国的永久居留证，他主要在深圳居住。林先生是香港上市公司的大股东。
§
按美国税法，只要是美国公民就要境内境外所得交美国税。按中国税法，他在中国有住所，其境内境外所得要交中国税。那么，他取得香港上市公司的股息和出售股票的收入，该如何交税？
Case
4 – Consultant
Ms Chan, a Hong Kong consultant providing services to a Beijing company,
received RMB500,000 for the 5-month services. She has stayed in China for
less than 183 days in 2019.
§
How should the Beijing company withhold IIT
for Ms Chan, who is a consultant?
§
If she is an employee, will there be any differences
in the tax calculation?
§
How can she apply for IIT exemption under the
Avoidance of Double Tax Arrangement?
案例4 –顧问
香港顾问陈女士为北京公司提供管理咨询服务，为期五个月，公司支付服务费人民币50万元。陈女士2019年在中国停留少于183天。
§
陈女士作为顧问，公司应如何扣缴其个人所得税？
§
如果她是公司员工，个人所得税计算有何区别？
§
按避免双重征税安排，可以如何申请陈女士免缴个人所得税？
Case
5 – Education institutions and foreign teachers
An education institution has employed a number of foreign teachers.
§
Which types of teacher can get IIT
exemption? How to apply?
§
Can training centers enjoy similar tax
benefits?
案例5 – 教育机构和外籍老师
教育中心聘用了多名外籍老师。
§
哪些老师取得工资可以免缴个人所得税？如何申请？要提供什么资料？
§
培训中心可否适用老师的税收优惠？
Case
6 – Remittance of salaries paid on behalf by overseas companies
Singapore headquarters has seconded a number of senior executives to work
in China. Salaries are partly paid directly by the Chinese subsidiaries
and partly paid by the Singapore headquarters on behalf of Chinese
subsidiaries. China IIT has been paid based on full salaries. The
Singapore headquarters plans to charge back the salaries from the Chinese
subsidiaries.
§ What is meant by
“salaries paid on behalf”? Why the amount cannot be remitted to overseas
even though IIT has been fully paid?
§ Why only with secondment
letter can create problems?
§ What are the
documents to be provided in order to remit the money out from China?
§ Why the amount cannot
be remitted if that is over 12 months? Is there any special case which
can by-pass such restriction?
案例6 – 关联公司代垫工资
新加坡总部派遣高管到中国子公司，工资部分由中国公司直接支付，部分由新加坡总部代垫。个人所得税按全部工资计算。总部现需向子公司收回代垫工资。
§ 何谓「代垫工资」？为何已交个人所得税仍不能把代垫工资汇出境外？
§ 只有派遣合同为何会产生问题？
§ 要提供什么资料才能汇出代垫工资？
§ 为何超过12个月的代垫款不能汇出？有哪些特殊处理个案可突破这12个月的要求？
Case
7 - Who should bear the IIT on salaries paid overseas
The legal representative of a Guangzhou wholly foreign owned enterprise
(WFOE) sued its employer on paying IIT on his overseas salaries to the
Guangzhou Local Tax Bureau (LTB) during a tax audit. The WFOE required
him to pay back the tax. He further sued the Guangzhou LTB on collecting
IIT on his overseas salary since he has paid US tax already.
§ Does it mean
“double-taxed” when the China tax authorities imposed IIT on overseas salary?
Why he should pay IIT in China even though he has paid US
tax?
§ Why he failed in both
court cases?
§ Who should bear the
tax and who should bear the penalty of non-compliance?
§ What should
management consider before sending senior personnel to China?
案例7 - 谁该负担境外收入相关的个人所得税
一家广州外资企业的英籍法定代表人分别在中国境内和境外领取工资，境外工资未有申报个人所得税而在美国交了税。广州地税局稽查时广州企业被要求补缴税款，企业垫付后要求他承担有关个税。该英籍人士与公司兴讼，分别与广州公司和广州地方税务局诉讼。
§ 境外收入交了美国税又交中国税，这是否重复征税？为何交了美国税还要交中国税？
§ 为何他在这两诉讼中分别败诉？
§ 谁应负担税款？谁负担违规罚款？
§ 管理层派员工来华工作前应考虑什么哪些因素？
Case
8 - Expatriates staying in China for less than 183 days but need to pay China
IIT
The overseas parent company charged its Beijing subsidiary technical
service fees. Each of the project team member stayed in China for less
than 183 days but they were required to pay China IIT and totaled RMB17 million
and late payment surcharge of RMB5 million. In another similar
case, the IIT totaled RMB30 million while the enterprise income tax on the
permanent establishment was RMB5 million
§ Why they were taxable
in China? What are the technical grounds?
§ How to count the
number of days for “183 days”?
§ What are the tax and
employment issues which management should consider when sending staff to work
in China on project basis?
§ How to reduce the IIT
risks?
案例8 - 外籍个人在中国少于183天但要缴纳中国个税
境外母公司向北京子公司收取技术服务费，外籍技术人员即使在中国境内逗留少于183天也需要缴纳中国税，最终需缴纳个人所得税1700多万以及滞纳金500多万。在类似的另一个案，外国公司在中国构成常设机构，有关员工缴纳个人所得税3000多万及滞纳金500多万。
§ 为何这些外籍人士在中国逗留时间少于183天也需要征税？按什么法规？
§ 如何数天数？
§ 有哪些税务和聘用问题要关注？
§ 如何减轻个税风险？
Case
9 – Stock option
ABC Group, a listed company in Hong Kong, is considering the implementation
of a stock option scheme to its employees in China, including expatriates and
PRC local employees.
1. What are the taxation rules of stock option and how to split onshore and
offshore income?
2. What are the possible tax planning ideas and what are the potential issues
to be considered?
3. Should an expatriate pay China tax on exercising stock option after transfer
back to home country?
4. What are the tax and non-tax implications of foreign exchange registration
for stock option?
案例9 - 股票期权
ABC集团，一家香港的上市公司，现正考虑对其中国的员工（包括派遣员工和中国本地员工）实施股票期权计划。
1. 如何划分境内境外计税收入?
2. 针对股票期权的税务规定有哪些？
3. 存在哪些税务筹划的思路？有哪些潜在问题？
4. 中国本土员工可以在中国以外的地区行使股票期权吗？有哪些外汇管制？在实践中有什么障碍？
Case 10 –
Director
Mr Ma is the director of both Beijing subsidiary and Hong Kong listed
company. He has received director's fees from both companies. He is
an US citizen and stayed in China for over 10 years.
1. Why he needs to pay Hong Kong tax, China tax and US tax on the director's
fee received from Hong Kong company?
2. Will the tax position be different if he has stayed in China for less than 5
years?
案例10 - 董事费
马先生分别是北京公司和香港上市公司的董事，他分别在两家公司取得董事费。他有美国国籍，在中国已长期居住十年。
1. 为何他要就香港上市公司支付其董事费分别缴纳香港税、中国税及美国税？
2. 如他在中国逗留少于5年，纳税情况会有改变吗？
Case 11 - lawyer
A foreign lawyer of a multinational law firm in Beijing who received
overseas profit was required to pay back IIT of RMB8 million. Why the
overseas dividend becomes taxable in China?
案例11 – 律师
某国际知名的律师事务所北京外籍合伙人在境外取得的分红，最终要在中国交800多万税。为什么境外股息也要交税？
Case 12 – Back-filing
taxes
During the annual audit, the auditors of ABC (China) Co Ltd told
management that the Company has not properly withheld IIT for their
staff. Hence, the following amounts have been provided in the accounts:
1. IIT of the staff
2. Late payment surcharge (interest) of
0.05% per day
3. Penalty of 500% on the amount of
taxes underpaid
Management has decided to back-file the taxes and they have the following
questions:
§ How to reduce the
burden on back-filing?
§ Is it possible to
reduce or waive the late payment surcharge and penalty?
§ Before the
back-filing, is it possible not to provide the late payment surcharge and
penalty in the accounts?
案例12–补税
在年度审计中，ABC（中国）有限公司的会计师事务所对公司管理层表示，该公司没有为员工扣缴个人所得税。因此，以下金额已在帐户计提：
1. 员工的个人所得税
2. 计提每天0.05%的滞纳金
3. 少缴的税款数额的500％的罚款
管理层决定到备补缴税款，但他们有以下问题：
§ 如何减少补税的负担？
§ 能否减少或免除滞纳金和罚款？
§ 补税之前可否不计提滞纳金和罚款？
About
the Speaker关于讲师:
Miss Bolivia Cheung, Founder and Director, BC Training Co Ltd (FCCA and
FCPA)
Bolivia has over 20 years of experience on China tax and business
advisory. She joined KPMG in 1996, promoted to partnership in 8 years and
retired from a tax partner in 2011 after working in KPMG for 15 years. She
frees up herself for training, education, free-lance consultancy projects and
charitable activities, and completed the MA in Practical Philosophy, her second
master degree. Bolivia has stationed in Guangzhou and Shanghai for over 8
years which means a lot of practical experiences in dealing with problems and
issues of taxpayers.
Bolivia is the member of ACCA China Expert Forum, Member of Working Party on Seminars
of Accountancy Training Board of Hong Kong Vocational Training Council, Member
of the Customer Liaison Group for SMEs of the Trade and Industry Department of
the Hong Kong Special Administrative Region, part-time lecturer on China Tax at
the University of Macau , HKU SPACE and Xiamen National Accounting Institute;
and has been the Steering Team of ACCA Southern China from 2004 to 2017 and the
Vice-chairperson of the Board of Directors of Sowers Action (a charitable
organization in Hong Kong) from 2012 to 2016.
张少云(FCCA
& FCPA), 必思培训有限公司创办人及董事
张少云在中国税务和商业咨询方面有二十多年的经验。她自1996年加入毕马威会计师事务所中国税务部，八年内进升为合伙人，在毕马威中国工作了十五年后，她选择于2011年从税务合伙人角色退休，以自由职业者身份投入企业培训、教育、慈善活动以及独立咨询工作并完成她第二个硕士学位，实践哲学硕士。她曾长驻广州和上海超过八年，这段日子令她更能以实务角度出发解决客户的税务问题。
张小姐现时是特许公认会计师公会(ACCA) 中国专家智库成员，香港职业训练局会计训练委员会研讨会工作小组委员，香港政府香港工业贸易署中小企业客户联络小组委员，澳门大学、香港大学专业进修学院、厦门国家会计学院兼职讲师。2004-2016年为华南区专家指导小组成员并于2009-2011年度任ACCA华南区专家指导小组主席，2012年至2016年为苗圃行动(香港的一家慈善团体)董事局副主席。
Yes!
Please register me with Forum:
Hotel：Intercontinental Hotel 上海锦江汤臣洲际大酒店/Beijing
Landmark北京亮马河饭店
Fee： RMB 3980（ Including
Training notes/ tea Break/ Lunch）
Registration （please reply the registration form to
below registration email address）
Attendee Information
Company Name：
Company Address：
Attendee Name：
Tittle：
Telephone：
Mobile phone：
Email Address：
City：[ ]Shanghai Nov 20 上海场
[ ]Beijing Nov 22 北京场
Invoice Information
Company Name：
Tax ID：
Fee：RMB3980
Content：[ ]Seminar fee 会议服务会务费
[ ]Consulting fee 咨询服务咨询费
Payment：[ ]Transfer
account 会前转账
[ ]Bank card 现场刷卡
Attention:
1. Please send your registration form to below registration email
address , we will send you the confirm letter in 24 hours.
2. If you haven't received our confirm letter within 24 hours，please contact us.
Best Wishes,
Abbie Jiang | 江小姐
China Compliance Professional
电话
: 136 7192 4720/ 021-5620
3871
邮箱
: jiang.abbie@wisdomrockcorp.com;
180255857@qq.com