Jerry, how are you these days?
( Jerry，我的老伙计，你近来怎么样？)
All good, adapting well to my job and enjoying my life in Shenzhen. I really love the city as it’s young and energetic.
(都挺好，适应了工作，也喜欢在深圳生活，这个城市既年轻又有活力。)
You have been here for one year, haven’t you?
( 你在这已经一年了吧？)
Yes. By the way, I’ve heard from colleagues that they are currently doing their annual IIT reconciliation. Do foreigners like us need to file our tax returns as well?
(是的。对了，我听同事说他们最近在做个税汇算清缴。我们外国人也要做吗？)
Well, I just attended an Annual Individual Income Tax Settlement training session given by Shenzhen Tax Service, tailor-made for foreign teachers at our school. Maybe I can give you some help with your IIT settlement.
(哦，我们学校有很多外国教师，我刚巧参加了深圳市税务局独家定制的年度汇算培训课。也许我可以教教你。)
Brilliant.
(太棒了。)
Firstly, Let me tell you some basic policies on IIT settlement.
(我先跟你讲讲个税汇算的基本概念。)
I am all ears.
(洗耳恭听。)
Who needs to make IIT settlement ?
(首先，我们需要知道哪些外籍人员需要办理2022年个人所得税综合所得年度汇算清缴。)
A resident individual who has comprehensive income in 2022
（就是在2022年取得了综合所得的外籍居民个人。）
Who are classified as resident foreign individuals?
(哪些人属于外籍居民个人？。)
Foreign individuals are classified into non-residents and residents for tax purposes.
Resident foreign individuals are defined as either foreign individuals domiciled in China or non-domiciled foreign individuals who have stayed in China for an aggregated 183 days or more in a tax year.
Non-resident foreign individuals are defined as either non-domiciled foreign individuals who do not reside in China or non-domiciled foreign individuals who have stayed China for less than 183 days in a tax year. In general, resident foreign individuals shall pay IIT on their worldwide income. Non-resident foreign individuals shall pay IIT on their income sourced within China.
(外籍个人划分为非居民外籍个人和居民外籍个人两种类型。)
(居民外籍个人分为在中国境内有住所的外籍个人和在中国境内无住所但在一个纳税年度内在中国境内居住累计满183天的外籍个人。)
(非居民外籍个人分为在中国境内无住所又不居住，以及在中国境内无住所且在一个纳税年度内境内居住时间累计不满183天的外籍个人。通常，居民外籍个人就其境内外所得征收个人所得税。非居民外籍个人就其来源于中国境内所得征收个人所得税。)
What is comprehensive income?
(什么是个人所得税综合所得？)
According to relevant regulations, comprehensive income received by resident individuals includes income from wages and salaries, remunerations for independent personal services, author’s remunerations and royalties. When resident individuals receive any type of income mentioned above, the IIT shall be withheld respectively. After the end of a tax year, resident individuals shall calculate the annual taxable IIT on a consolidated basis. The amount of taxable income shall be the total amount of income received within a single tax year minus expenses of RMB60,000, itemized deductions, additional itemized deductions and other deductions permitted by law. The amount of taxable income multiplied by the applicable progressive tax rate is the amount of tax payable. The balance of tax payable minus tax withheld is tax owed or refundable. Resident individuals should file annual IIT returns to pay tax owed or claim tax refunds.
根据相关规定，居民个人取得的工资薪金所得、劳务报酬所得、稿酬所得和特许权使用费所得，称之为综合所得。居民个人取得上述每项所得时，按照规定分别预扣预缴个人所得税。纳税年度终了后，居民个人应将综合所得汇总计算缴纳年度应纳个人所得税。即取得的上述每项所得汇总后，减除60000元的费用、专项扣除、专项附加扣除以及税法规定的其他扣除后，为应纳税所得额。应纳税所得额乘以适用的累进税率计算出年度应纳税额。年度应纳税款减去已预缴税款后的余额为应补（退）税额。为了补缴税款或申请退税，纳税人应进行年度个人所得税自行申报。
Well, I see. A resident foreign individual who have comprehensive income in 2022 will need to do IIT settlement. Comprehensive income includes income from wages and salaries, remunerations for independent personal services, author’s remunerations and royalties.
(666，我明白啦。2022年度有综合所得的居民外籍个人需要做汇算清缴。综合所得包括了工资薪金所得、劳务报酬所得、稿酬所得和特许权使用费所得。)
That’s right.
(没错。)
Now, could you help me with filing tax returns?
(太好啦。你能教我怎么办理年度汇算吗？)
Sure.
(没问题。)
Resident foreign individuals should file tax returns for the tax year of 2022 between March 1st and June 30th 2023.
(2022年的个人所得税综合所得年度汇算办理时间是2023年3月1日至2023年6月30日。)
、
Practice Guide on Annual Individual lncome Tax
Reconciliation for Individual Foreign Residents is coming soon on next issue
具体申报操作详见下期推送
来源：深圳税务
供稿：个人所得税处、盐田区税务局
编发：纳税服务和宣传中心