個人稅退稅英文翻譯

In order to help resident foreign individuals complete 2019 annual individual income tax (hereinafter referred to as “IIT”) settlement for comprehensive income, we have prepared the following twelve frequently asked questions (FAQs) according to the Individual Income Tax Law of the People’s Republic of China and relevant regulations for reference of resident foreign individuals.

問題1：什么是個人所得稅綜合所得年度匯算清繳？

答：根據相關規定，居民個人取得的工資薪金所得、勞務報酬所得、稿酬所得和特許權使用費所得，稱之為綜合所得。居民個人取得上述每項所得時，按照規定分別預扣預繳個人所得稅。納稅年度終了后，居民個人應將綜合所得匯總計算繳納年度應納個人所得稅。即取得的上述每項所得匯總后，減除60000元的費用、專項扣除、專項附加扣除以及稅法規定的其他扣除后，為應納稅所得額。應納稅所得額乘以適用的累進稅率計算出年度應納稅額。年度應納稅款減去已預繳稅款后的余額為應補（退）稅額。為了補繳稅款或申請退稅，納稅人應進行年度個人所得稅自行申報。

Q1：What is the annual IIT settlement for comprehensive income?

A：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 the tax year, the 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 in each year minus expenses of 60,000 Chinese Yuan, itemized deductions, additional itemized deductions, and other deductions permitted by law. The amount of taxable income multiplied by applicable progressive tax rates is the amount of tax payable. The balance of tax payable minus tax withheld is tax owed or refundable. The resident individuals should file annual IIT returns to pay tax owed or claim refunds.

問題2：無境外所得的居民外籍個人如何計算2021年度綜合所得個稅應納稅款？

答：2021年度綜合所得個稅應納稅款計算公式如下：

第1步：應納稅所得額=綜合所得收入合計－符合條件的扣除項目

第二步：應納稅額=應納稅所得額×適用的累進稅率 

或應納稅額=應納稅所得額×適用稅率—速算扣除數

第三步：應補（退）稅額=應納稅額—已預繳稅款

根據相關規定，符合條件的扣除項目包括以下內容：

⑴勞務報酬所得、稿酬所得和特許權使用費所得20%的費用；

⑵免稅收入；

⑶基本減除費用60000元；

⑷專項扣除，如納稅人負擔的基本養老保險、基本醫療保險、失業保險和住房公積金；

⑸專項附加扣除，如子女教育費、繼續教育費、大病醫療支出、住房貸款利息、住房租金和贍養老人支出；

⑹符合條件的其他扣除，如年金、稅收優惠型商業健康保險、稅收遞延型商業養老保險以及允許扣除的稅費支出；

⑺符合條件的公益性捐贈支出。

Q2：How do resident foreign individuals without income derived from outside China calculate tax payable for 2021 comprehensive income?

A：The steps and calculation formulas of tax payable for 2021 comprehensive income are as follows：

Step 1: amount of taxable income = total amount of annual comprehensive income－qualified deductions;

Step 2: amount of tax payable = amount of taxable income × applicable progressive tax rates; or amount of tax payable = amount of taxable income × applicable tax rate－deduction coefficient for quick calculation

Step 3: amount of tax owed or tax refundable = amount of tax payable － tax withheld.

According to relevant regulations, qualified deductions are as follows:

(1)An expense in amount of 20% of income from remunerations for independent personal services, author’s remunerations and royalties；

(2) Tax-exempt income；

(3) Basic deduction of 60,000 Chinese Yuan；

(4)Itemized deductions, such as basic pension insurance, basic medical insurance, unemployment insurance and housing provident fund paid by resident individuals；

(5)Additional itemized deductions, such as expenditures for children’s education , continuing education, medical treatment of serious diseases, home loan interest, home rents and support for elderly parents；

(6)Other qualified deductions, such as annuities, tax-preferential commercial health insurance, tax-deferred pension insurance, specific taxes and fees permitted for deduction；and

(7) Qualified charitable contributions.

問題3：居民外籍個人何時進行2021年度個稅匯算？

答：個稅匯算是2022年3月1日至2022年6月30日。

Q3：When should resident foreign individuals file tax returns for 2021?

A：Resident foreign individuals should file tax returns for 2021 during the period from March 1, 2022 to June 30, 2022.

問題4：居民外籍個人退稅，可提供國外銀行賬戶嗎？

答：納稅人退稅，應提供境內銀行賬戶。

Q4：Can resident foreign individuals provide foreign bank accounts for tax refund?

A：Resident foreign individuals must provide bank accounts opened in China for tax refund.

問題5：居民外籍個人2021年度個稅匯算，有哪幾種方式？

答：納稅人年度匯算，可選擇以下任一種方式：

⑴自己申報；

⑵請任職受雇單位集中申報；

⑶委托專業中介機構或其他單位或個人代為申報。

Q5：What options are available for resident foreign individuals to file IIT returns for 2021?

A：Resident foreign individuals may choose one of the following options to file their annual returns for 2019:

⑴Self-declaration;

⑵To authorize the employer in China to file the returns ;

⑶To authorize a professional agent or an organization or a person to file the returns.

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