2. The proportion of personal income tax paid by Hong Kong people in the Mainland is the same as that of mainlanders, but the exemption amount of Hong Kong people is the same as that of foreigners, which is 4,800.
3. Foreign individuals and individuals from Hong Kong, Macao and Taiwan should pay personal income tax. If there is a withholding agent, the withholding agent shall withhold and remit the tax according to law when paying the tax payable, and declare the full amount of personal income tax withheld to the competent tax authorities;
4. If there is no withholding agent, foreign individuals and individuals from Hong Kong, Macao and Taiwan shall declare and pay taxes to the competent tax authorities where they obtain income, and pay the tax payable to the state treasury within 15 days of the following month. Withholding agents or taxpayers who fail to declare and pay taxes as required shall be dealt with in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Extended data
1. According to the Individual Income Tax Law of People's Republic of China (PRC), the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China and the document of the State Administration of Taxation (1994) 148, the following incomes of overseas personnel are exempted from individual income tax:?
(1) Income of diplomatic representatives, consular officials and other personnel in embassies and consulates in China who should be exempted from tax according to the relevant laws of China. ?
(2) Individuals who have no domicile in China but have resided in China for not more than 90 days in a tax year, whose income originating in China is paid by overseas employers and is not borne by the employers' institutions and places in China, shall be exempted from personal income tax.
2. According to (94) Caishuizi No.020, Guoshuihan Fa (1996) No.417, Guoshuifa (197) No.054 and other documents, personal income tax is temporarily exempted for the following incomes of overseas personnel:
① Reasonable housing subsidies, food subsidies, resettlement fees and laundry fees obtained by foreign individuals in the form of non-cash or reimbursement are temporarily exempted from personal income tax.
(2) Foreign individuals who obtain domestic and overseas travel subsidies according to reasonable standards are temporarily exempt from personal income tax. For such subsidies, taxpayers should provide travel expenses, accommodation vouchers or relevant plans for enterprises to arrange business trips, and the competent tax authorities should confirm them tax-free.
③ Expenses for visiting relatives, language training and children's education. Personal income tax shall be temporarily exempted if it is obtained by foreign individuals and is reasonable after examination and approval by the local tax authorities.
(4) Dividends and bonus income obtained by foreign individuals from enterprises with foreign investment shall be temporarily exempted from personal income tax.
(5) Income from wages and salaries of foreign experts who meet the requirements of the state shall be temporarily exempted from personal income tax.
References:
Baidu encyclopedia personal income tax