外籍人士在中国工作或居住时，‌如果未按照规定缴纳个人所得税，‌将面临法律责任。‌根据《‌税收征收管理法》‌和相关法律法规的规定，‌未缴纳个人所得税的外籍人士可能会受到罚款等法律责任的追究。‌而外籍人员个人所得税政策较为复杂，为保护纳税人能够合法进行纳税和相关权益，有效防范税务风险，智识人才整理了外籍人员个人所得税政策及管理方面的20个风险点，避免产生纳税风险。

　　When foreigners work or live in China ‌ if they fail to pay personal income tax as required, ‌ will face legal liability. ‌ According to the ‌ Law on the Administration of Tax Collection ‌ and other relevant laws and regulations, ‌ foreign nationals who fail to pay individual income tax may be investigated for legal liabilities such as fines. ‌ However, the personal income tax policy for foreigners is rather complicated. In order to protect taxpayers from legal tax payment and related rights and interests, and effectively prevent tax risks, intellectual talents have sorted out 20 risk points in the personal income tax policy and management of foreigners, so as to avoid tax risks.

　　一、工薪所得一般规定(General provisions on wage and salary income)

　　1.按规定负有纳税义务的外籍人员取得境内、境外支付工资薪金所得是否已经合并申报缴纳个人所得税；

　　1. Whether expatriates who are subject to tax obligations have filed a consolidated individual income tax return on their income from wages and salaries paid both within and outside the country；

　　2.在中国境内居住满五年，且第六年在中国境内居住满一年的外籍人员，来源于中国境内外的工资薪金所得和其它所得是否已经按规定在中国境内申报缴纳个人所得税；

　　2. For foreigners who have resided in China for at least five years and have resided in China for at least one year in the sixth year, whether the wages and salaries and other income derived from inside and outside China have been declared and paid individual income tax in China as required；

　　3.外籍人员境内居住时间、工作时间计算是否准确，税收协定(安排)、计税公式适用是否正确；

　　3. Whether the calculation of residence time and working time of foreigners in China is accurate, and whether the application of tax agreements (arrangements) and tax calculation formulas is correct；

　　4.境外公司为境内企业提供技术支援、经营管理支持等劳务在境内构成常设机构，其派遣人员工资薪金所得是否已经按规定在中国境内申报缴纳个人所得税；

　　4.If the overseas company provides technical support, operation and management support and other labor services for domestic enterprises to constitute a permanent establishment in China, whether the wages and salaries of its dispatched personnel have been declared and paid individual income tax in China according to regulations；

　　5.外籍人员在公司(包括关联公司)任职、受雇，同时兼任董事、监事的，其取得的董事费、监事费是否已经与个人工资收入合并，按“工资薪金所得”项目申报缴纳个人所得税；

　　5. If a foreign employee holds or is employed in a company (including an affiliated company) and concurrently serves as a director or supervisor, whether the director's fee or supervisor's fee obtained has been combined with his or her personal salary income, he or she shall declare and pay personal income tax under the item "Salary income"；

　　6.不含税收入额(包括雇主全部负担税款、定额负担、比例负担、负担超过原居住国的税款)是否已经换算成含税收入额申报纳税；

　　6. Whether the amount of income excluding tax (including the employer's full burden of tax, the fixed burden, the proportional burden, the tax burden exceeding the country of residence) has been converted into the amount of tax including income to declare tax；

　　二、奖金、补贴、实物福利(Bonuses, subsidies, benefits in kind)

　　7.工资薪金所得全额纳税，当月取得的数月奖金、半年奖、完成任务奖等是否已经与工资薪金所得合并申报缴纳个人所得税；

　　7. Pay full tax on wage and salary income, and whether the monthly bonus, half-year bonus and task completion award obtained in the current month have been declared and paid individual income tax together with salary and salary income；

　　8.工资薪金所得纳税义务不满一个月或没有纳税义务当月，取得的数月奖金、半年奖、完成任务奖等是否已经单独作一个月工资薪金所得申报缴纳个人所得税；

　　8. Whether the salary income tax obligation is less than one month or the month in which there is no tax obligation, whether the monthly bonus, half-year bonus and task completion award obtained have been declared and paid individual income tax separately for one month's salary income；

　　9.外籍人员取得年终一次性奖金、年终双薪、年终劳动分红等所得是否已经按规定正确计算申报纳税；

　　9. Whether the foreign staff's income from year-end one-time bonus, year-end double salary, year-end labor dividend, etc., has been correctly calculated and declared for tax payment in accordance with regulations；

　　10.外籍人员取得以现金形式发放的住房补贴、伙食补贴、搬迁费、洗衣费、出差补贴(合理标准除外)、探亲费、子女教育费、语言训练费等是否已经与工资薪金所得合并申报缴纳个人所得税;以各种形式取得的其他形式补贴、津贴如通信费(实报实销及标准内除外)、交通费、用车补贴等是否已经与工资薪金所得合并申报缴纳个人所得税；

　　10. Whether the housing subsidies, food subsidies, moving expenses, laundry expenses, business trip subsidies (except for reasonable standards), visiting expenses, children's education expenses, language training expenses, etc. granted by foreign workers in the form of cash have been declared and paid individual income tax together with wages and salaries; Other forms of subsidies and allowances obtained in various forms, such as communication expenses (except in the accounting and standard), transportation expenses, car subsidies, etc., have been declared and paid individual income tax together with wages and salaries；

　　11.以实物形式发放的福利是否已经折算价值与工资薪金所得合并申报缴纳个人所得税；

　　11. Whether the benefits issued in kind have been converted into value and salary income combined to declare and pay individual income tax；

　　三、保险、股权激励、退职费(Insurance, equity incentive, retirement payment)

　　12.公司为外籍人员及家属购买的各类商业保险以及社会保险支付的保险费是否已经按规定与支付当月的工资薪金所得合并申报缴纳个人所得税；

　　12. Whether the insurance premiums paid by the company for various types of commercial insurance and social insurance purchased by the company for foreign employees and their families have been declared and paid individual income tax in accordance with the regulations and the wages and salaries of the month paid；

　　13.参加企业年金计划，取得企业年金缴费所得是否已经按规定正确计算申报纳税；

　　13. Participating in the enterprise annuity plan, whether the income from the enterprise annuity payment has been correctly calculated and declared and taxed according to the regulations；

　　14.外籍人员取得股票期权、股票增值权、限制性股票、股票等激励奖励所得是否已经按规定正确计算申报纳税；

　　14. Whether the foreign staff's income from stock options, stock appreciation rights, restricted stock, stock and other incentives has been correctly calculated and declared for tax payment in accordance with regulations；

　　15.外籍人员取得的退职费、解除劳动合同补偿以及安家费等所得是否已经按规定正确计算申报纳税；

　　15. Whether the foreign staff's income such as retirement payment, compensation for rescission of labor contract and relocation payment has been correctly calculated and declared according to regulations；

　　四、其他(other)

　　16.外籍人员仅在公司(包括关联公司)任董事、监事的会费是否已经按“劳务报酬所得”项目申报缴纳个人所得税；

　　16. Whether the dues of foreign personnel who only serve as directors and supervisors of the company (including affiliated companies) have been declared and paid individual income tax according to the item of "Labor remuneration income"；

　　17.企业对履约提供独立个人劳务的外籍人员是否已经按“劳务报酬所得”项目扣缴个人所得税；

　　17. Whether the enterprise has withheld individual income tax on the foreign personnel who perform the contract and provide independent personal services according to the "income from labor service remuneration" item;

　　18.非外商投资企业向参股外籍人员个人支付的股息、红利收入是否已经全额扣缴个人所得税；

　　18. Whether the dividends and bonus income paid by the non-foreign-invested enterprises to the foreign personnel participating in the shares have been fully withheld from the individual income tax;

　　19.非外商投资企业留存收益和资本公积转增外籍人员股本是否已经按规定申报缴纳个人所得税；

　　19. Whether the retained earnings and capital reserves of non-foreign-invested enterprises have been converted into the share capital of foreign personnel has been declared and paid individual income tax as required；

　　20.外籍人员个人股东转让境内企业股权是否已经按规定申报缴纳个人所得税。

　　20. Whether the foreign individual shareholders have reported and paid personal income tax on the transfer of domestic enterprise equity as required.

　　五、外籍人士在华就业要求(Employment requirements for foreigners in China)

　　外籍人士在中国就业须具备下列条件：

　　Foreigners employed in China must meet the following conditions:

　　(一)年满18周岁，身体健康；

　　(1) at least 18 years old and in good health；

　　(二)具有从事其工作所必须的专业技能和相应的工作经历；

　　(2) having the necessary professional skills and corresponding work experience for his work;

　　(三)无犯罪记录；

　　(3) having no criminal record；

　　(四)有确定的聘用单位；

　　(4) There is a definite employer；

　　(五)持有有效护照或能代替护照的其他国际旅行证件。

　　(5) Hold a valid passport or other international travel document that can replace a passport.

　　根据《中华人民共和国出境入境管理法》第四十一条的规定，外国人在中国境内工作，应当按照规定取得工作许可和工作类居留证件。

　　According to Article 41 of the Exit and Entry Administration Law of the People's Republic of China, foreigners who work in China shall obtain work permits and work-type residence permits in accordance with relevant provisions.

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