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新疫情曙光在即，很多企业都已陆续复工。SBA温馨提示我们即将迎来个税改革后首次年度个人所得税的汇算清缴工作，就在2020年3月至2020年6月。
针对2019年1月1日至12月31日取得综合所得（即：工资薪金、劳务报酬、稿酬、特许权使用费）符合条件的居民纳税人都有义务了解自己是否需要办理年度汇算清缴，以下是我们整理的相关简单介绍，希望能够帮助各位HR和员工更好的理解首次个税年度汇算清缴的准备工作。
根据《国家税务总局关于办理2019年度个人所得税综合所得汇算清缴事项的公告》（国家税务总局公告2019年第44号）规定：
01
2019年度汇算清缴的内容
2019年度终了后，纳税人需要汇总2019整年取得的综合所得的收入额，减除费用6万元以及专项扣除、专项附加扣除、依法确定的其他扣除和符合条件的公益慈善事业捐赠（以下简称“捐赠”）后，适用综合所得个人所得税税率并减去速算扣除数（税率表见附件），计算本年度最终应纳税额。最终应纳税额与2019年度已预缴税额进行比较，得出本年度应退或应补税额，向税务机关申报并办理退税或补税
02
纳税人需要办理年度汇算清缴的情形
2019年度已预缴税额大于年度应纳税额且申请退税的，其中包括：
1. 2019年度综合所得收入额不超过6万元但已预缴个人所得税；
2. 2019年度中间劳务报酬、稿酬、特许权使用费适用的预扣率高于综合所得年适用税率；
3. 2019年度预缴税款时未申报扣除或未足额扣除减除费用、专项扣除（例如社会保险费用调整）、专项附加扣除（例如未足额享受的子女教育、继续教育、住房贷款利息或住房租金、赡养老人及符合条件的大病医疗支出专项附加扣除）、依法确定的其他扣除（例如残疾人税收优惠减免）或捐赠；
4. 2019年度未申报享受或未足额享受综合所得税收优惠等情形。
2019年度综合所得收入超过12万元且需要补税金额超过400元的。举例：
- 2019年度取得两处及以上综合所得，合并后适用税率提高导致已预缴税额小于年度应纳税额等情形
03
纳税人无需办理年度汇算清缴的情形
1．纳税人年度汇算需补税但年度综合所得收入不超过12万元的；
2．纳税人年度汇算需补税金额不超过400元的；
3．纳税人已预缴税额与年度应纳税额一致或者不申请年度汇算退税的。
04
外籍员工（“非居民个人”和“无住所居民个人”）的汇算清缴
1．依据2019年3月14日发布的《财政部、税务总局关于非居民个人和无住所居民个人有关个人所得税政策的公告》中的相关规定，外籍员工预先判定为非居民个人，因延长居住天数达到居民个人条件的，一个纳税年度内税款扣缴方法保持不变，年度终了后仍需按照居民个人有关规定办理汇算清缴。
2．该个人在当年离境且预计年度内不再入境的，也可以选择在离境之前办理汇算清缴。
外籍员工相较中国员工汇缴判定内容略显复杂，在考虑其境内综合所得收入的同时也需要考虑外籍员工境外收入情况，是否存在该年度未尽的中国个人所得税纳税义务。中国汇算清缴的文件同时也是中国税务局出具的官方凭证，可以用于外籍员工境外申请税收抵免报税，防止双重纳税的重要凭据之一。
05
办理年度汇算清缴的三种方式：即自己办、单位办、请人办
1．自己办，即纳税人自行办理-通过网上税务局（包括个税APP）办理年度汇算，税务机关将按税法及法规为纳税人提供申报表预填报服务，不方便通过上述方式办理的，也可以通过邮寄或者前往纳税人任职受雇单位所在地的主管税务局办税服务厅办理柜面申报；有两处及以上任职受雇单位的，可自主选择向其中一处单位所在地的主管税务机关申报。
2．单位办，即请任职受雇单位办理-纳税人应在2020年4月30日前与扣缴义务人（单位）进行书面确认，同时将除本单位以外的2019年度全部综合所得收入、扣除、享受税收优惠等信息资料如实提供给扣缴义务人（单位），并对其所提交信息的真实性、准确性、完整性负责。
3．请人办，即可以委托涉税专业服务机构或其他单位及个人代办，受托人需要与纳税人签订授权书。
以上就是我们对于2019年度汇算清缴简单介绍，由于3月份个人所得税年度汇算清缴的工作刚刚启动，具体细则及操作指导会由税务局陆续更新，我们也会密切关注在第一时间分享给您。
如您需要我司代为办理员工的个税年度汇算清缴工作，或者开展个税汇算清缴工作的培训普及，欢迎联系我们。
Dear Clients:
We are delighted that the New Coronavirus outbreak is now effectively under control, many enterprises are returning to the business at a steady pace.
We would like to kindly remind you of the upcoming first-ever China Annual Individual Income Tax (“IIT”) filing since the IIT reform took place in late 2018. The filing period is from 1 March 2020 to 30 June 2020.
As per the Announcement of the State Taxation Administration (“SAT”) concerning the Annual IIT filing the year 2019, the resident individuals should self-assess whether they should lodge an annual IIT filing for their “comprehensive income” (namely wages and salaries, personal services income, author's remuneration, and royalties) obtained in the calendar year 2019. In this regard, we have prepared the following guide aimed at preparing your HR and employees for the first time annual IIT filing.
01
Overview of the Year 2019 annual IIT filing
According to the IIT laws, a resident individual (the "taxpayer") shall calculate their 2019 taxable liability based on their comprehensive income derived in 2019, and apply the standard basic deduction of CNY60,000, special deductions, special additional deductions, as well as other allowable deductions (e.g. qualified donations) where appropriate, before using the applicable IIT rates. The taxpayer should settle any tax payment due upon annual IIT filing. In case of a tax refund, the taxpayer may apply for such refund.
02
When taxpayers need to file annual IIT
The IIT prepaid by the taxpayer during 2019 exceeds the actual IIT payable amount for the year 2019 upon annual IIT calculation followed by an application for IIT refund, including:
1. Comprehensive income not exceeding RMB 60K but the IIT has been withheld and paid in 2019;
2. IIT withheld from personal services income, author's remuneration and royalties are higher than the actual IIT liability in 2019 ;
3. During the year eligible standard tax deductions and or specific deductions are not reported or fully enjoyed by the taxpayer such children education, continuing education, housing loan interest or rental expense, etc.;
4. Failed to declare or fully enjoy eligible tax deductions in 2019.
The comprehensive income exceeds RMB120k in 2019 and the final tax payment due exceeds RMB400. For example:
- If comprehensive income is from two or more sources, and IIT withheld from those sources is below the final tax payable.
03
When taxpayers do not need to file annual IIT
1. The comprehensive income does not exceed RMB120k;
2. The final tax payment for 2019 does not exceed CNY400;
3. The prepaid IIT on comprehensive income is equal to the final yearly IITposition in 2019, or the taxpayer does not intend to apply for a refund.
04
Annual IIT filing for expatriates (“Non-resident individual” and“Non-domiciled individual”)
1. According to the Announcement issued jointly by the Ministry of Finance and the SAT on the IIT policy for non-resident individuals and-domiciled individuals in 2019, if an expatriate employee is assessed to be a non-resident in advance but subsequently meets resident individual conditions due to extension of the residence duration to 183 days or more within a calendar year, the IIT calculation method should remain unchanged throughout the calendar year for withholding purpose. After year-end, they shall file an annual IIT in accordance with the relevant provisions of resident individuals.
2. If an expatriate employee is assessed to be a resident taxpayer in advance, and he/she is expected to leave China without returning in the same year of departure, he/she is required to lodge an annual IIT filling before leaving the country.
Generally speaking, the IIT liability of an expatriate employee would be complicated taking into account their offshore arrangements. It is necessary to consider the expatriate’s overseas income, if any, together with their comprehensive income in China. Expatriates and often company HR may be expected to gauge whether the expatriate’s PRC IIT obligations are fulfilled throughout their employment inChina. This sometimes could be a real challenge.
Further, expatriates often require an annual IIT clearance certificate issued by the competent PRC tax authorities concerning their PRC income, such may be used as one of the important proofs for claiming foreign tax credits in their home country to avoid double taxation.
05
Three ways to lodge an annual IIT filing
1. Self-lodgment: PRC tax authorities provide taxpayers with efficient and fast online tax services. A taxpayer may handle the 2019 annual IIT filing via such online platforms including an IIT App on mobile phones. Alternatively, taxpayers may lodge the filing by mail or over the counter at the tax office. When there are two or more sources of employment in 2019, the taxpayer may choose to report all their employment income to the competent tax authority in charge of any one of the respective employer.
2. Lodging via employer: Taxpayers should have a written agreement with the employer before 30 April 2020, agreeing to provide the employer with the complete comprehensive income together with the details on deductions, tax benefits, etc. Taxpayers are held liable for the authenticity, accuracy, and completeness of the information provided.
3. Lodging via agent: Taxpayers may engage a tax services provider to assist with the annual IIT filing. Taxpayers are required to sign an authorization letter with the service provider in this regard.
In the coming weeks, the detailed guidelines are expected to be issued by the SAT. SBASF will closely follow the updates and share them with you once available.
Should you require any assistance in the 2019 annual IIT filing, or wish to receive annual IIT filling training, please feel free to get in touch with us.
Last but not least, we sincerely hope everyone in your company is in good health.
中瀚石林企业咨询（上海）有限公司是一家拥有众多经验丰富的专业人员的国际咨询公司。我们致力于为进入中国市场的外商提供一站式服务，包括企业设立、财务、税务和人事薪酬等咨询服务，满足所有合规要求，为客户能够高效的运作公司提供坚强的后盾。
我司及我司的联盟所将联合在中国超过60个办公室一起为所有客户提供在中国的服务。同时，通过我们的国际网络，我们也将及时为客户提供全球的服务支持。
我司及联盟所中国超过60个办公室的所在城市：
北京、香港、广州、上海、深圳、杭州、南京、苏州、合肥、济南、郑州、渤海、大连、长春、呼和浩特、武汉、重庆、贵阳、宁夏、福州、常州、宁波、南昌、青岛、天津、雄安、沈阳、黑龙江、西安、长沙、成都、昆明、西宁、厦门、兰州、无锡等。
邮件咨询：info@sbasf.com
联系我们：+021 6186 7697
