外籍在华工作人员如何获取完税证明
Afteryears of development, foreign talent has become a part of the labormarket in China. It can be said that foreign talent is present in allindustries in China, and they drive the development of Chinesesociety as much as our local Chinese talent. For foreign talents,does every foreigner in China need to pay taxes? How do foreigntalents with four or six times the average social wage print theirpersonal tax payment certificate when they have a change of business,etc.?
经过多年的发展，外籍人才在中国已经成为劳动力市场的一部分，可以说，中国的所有的行业都有外国人才的身影，他们和我们中国本地人才一样，推动着中国社会的发展。对于外籍人才来说，每个在华的外国人都需要纳税吗？四倍、六倍社会平均工资的外籍人才发生变更等业务时要如何打印个人完税证明？
Q1:Does every foreigner in China need to pay personal income tax?
Q1：每个在华的外国人都需要缴纳个人所得税吗？
Accordingto the Individual Income Tax Law, according to the regulations,resident individuals are required to pay individual income tax inaccordance with the relevant provisions of the Individual Income TaxLaw of the People's Republic of China on income obtained from withinand outside China. Then first, you need to determine whether theforeigner is a resident or non-resident individual.
根据《个人所得税法》根据规定，居民个人从中国境内和境外取得的所得，均需要按照《中华人民共和国个人所得税法》的有关规定缴纳个人所得税。那么首先，需要先判断外籍人是居民个人还是非居民个人。
Aresident individual is an individual who has a residence in China orhas no residence and has resided in China for a total of one hundredand eighty-three days in a tax year. A resident individual shall payindividual income tax on income derived from within and outside Chinain accordance with the provisions of this Law.
在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人，为居民个人。居民个人从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。
Anon-resident individual is an individual who has no residence anddoes not reside in China, or who has no residence and resides inChina for less than 183 days in a taxable year. A non-residentindividual shall pay individual income tax on income derived from theterritory of China in accordance with the provisions of this Law. Thetaxable year shall commence on January 1 and end on December 31 ofthe Gregorian calendar.
在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人，为非居民个人。非居民个人从中国境内取得的所得，依照本法规定缴纳个人所得税。纳税年度，自公历一月一日起至十二月三十一日止。
Q2:How do foreigners register and pay individual income tax?
Q2：外国人如何注册和缴纳个人所得税？
A2:Since foreigners need to register through face recognition, it isrecommended to go to the nearest tax office to get the registrationcode to register and log in, which can be done in three easy steps.
A2：因外籍人员需要通过人脸识别进行注册，所以建议就近前往办税服务厅获取注册码进行注册登录，轻松三步即可搞定。
Step1: Foreigners need to go to the tax office in person and registertheir personal document information and distribute the registrationcode after verifying with the window staff that the person's ID isthe same.
第一步：外国人需要本人前往办税服务厅，和窗口人员核对人证一致后，登记个人证件信息并派发注册码。
Step2: Open the Personal Income Tax App - go to 'Personal Center'- click 'Login/Registration 'Select 'Hall RegistrationCode Registration' and enter the registration code, documenttype, document number and name, etc.
第二步：打开个人所得税APP——进入“个人中心”——点击“登陆/注册”——选择“大厅注册码注册”，输入注册码、证件类型、证件号码和姓名等信息。
Step3: After passing the verification, fill in the account number andcell phone number, enter the SMS verification code, and theregistration is completed.
第三步：通过验证后，填写账号和手机号码，输入短信验证码，注册即完成。
Q3:How can foreigners print their personal income tax completioncertificates?
Q3：外国人如何打印个人所得税完税证明？
A3：Loginto the official website of the State Administration of Taxation. Onthe homepage, find the port of the declaration website, enter 'OnlineTaxation', register your business, file online and complete taxpayment.
A3：登录国家税务总局官网。在主页上找到申报网站端口，进入“网上办税”，进行企业注册，在线申报，完成缴税。
Q4:Can foreigners also enjoy the special additional deduction policy?
Q4：外国人是否也可以享受专项附加扣除政策？
A4:Starting from January 1, 2022, foreigners are no longer entitled totax exemptions for housing allowance, language training fee andchildren's education allowance, and should enjoy special additionaldeductions according to the regulations.
A4：自2022年1月1日起，外国人不再享受住房补贴、语言训练费、子女教育费津补贴免税优惠政策，应按规定享受专项附加扣除。
Q5:What are the penalties for foreigners who do not pay personal tax?
Q5：外国人不缴纳个税会受到什么处罚？
A5:If foreigners violate the provisions of the Individual Income Tax Lawand do not pay personal tax, the relevant authorities will pursuetheir legal responsibilities in accordance with the provisions of theTax Levy and Administration Law and relevant laws and regulations.Foreigners who provide false information in serious cases will beincluded in the credit information system and subject to jointpunishment.
A5：外国人如果违反《个人所得税法》规定，不缴纳个税的，有关机关将依照《税收征收管理法》和有关法律法规的规定追究其法律责任。外国人提供虚假信息情节严重的，会被纳入信用信息系统并实施联合惩戒。
