文　　号： 国税发(1994)044号 标　　题： 关于境外所得征收个人所得税若干问题的通知(附英文) 颁布日期： 1994年3月8日 实施日期： 1994年1月1日 终止日期： 类　　别： 个人收入所得税 颁布单位： 国家税务总局 内　　容： 　国家税务总局关于境外所得征收个人所得税若干问题的通知 　通知 　　各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务 管理局各分局： 　　为维护国家税收权益，根据《中华人民共和国个人所得税法》及其实 施条例的有关规定，现对境外所得征收个人所得税若干问题通知如下： 　　一、关于纳税申报期限问题 　　纳税人来源于中国境外的应税所得，在境外以纳税年度计算缴纳个人 所得税的，应在所得来源国的纳税年度终了、结清税款后的三十日内，向 中国税务机关申报缴纳个人所得税；在取得境外所得时结算税款的，或者 在境外按来源国税法规定免予缴纳个人所得税的，应在次年一月一日起三 十日内向中国税务机关申报缴纳个人所得税。纳税人兼有来源于中国境内、 境外所得的，应分别申报计算纳税。 　　二、关于境外代扣代缴税款问题 　　纳税人任取或受雇于中国的公司、企业和其他经济组织或单位派驻境 外的机构的，可由境外该任职、受雇机构集中申报纳税，并代扣代缴税款。 　　三、关于纳税申报方式问题 　　纳税人在规定的申报期限内不能到主管税务机关申报纳税的，应委托 他人申报纳税或者邮寄申报纳税。邮寄申报纳税的，以寄出地的邮戳日期 为实际申报日期。 　　四、境外所得税款抵扣举例 　　某纳税人１９９４年１月至１２月在Ａ国取得工薪收入６００００元 （人民币，下同），特许权使用费收入７０００元；同时，又在Ｂ国取得利 息收入１０００元。该纳税人已分别按Ａ国和Ｂ国税法规定，缴纳了个人 所得税１１５０元和２５０元。其抵扣计算方法如下： 　　（一）在Ａ国所得缴纳税款的抵扣 　　１．工资、薪金所得按我国税法规定计算的应纳税额： 　　６００００ 　　｛（─────────　－４０００）×税率－速算扣除数｝×１２ （月份数） 　　１２ 　　＝（１０００×１０％－２５）×１２＝９００元 　　 　　２．特许权使用费所得按我国税法规定计算的应纳税额： 　　７０００×（１－２０％）×２０％（税率）＝１１２０元 　　３．抵扣限额： 　　９００＋１１２０＝２０２０元 　　 　　４．该纳税人在Ａ国所得税缴纳个人所得税１１５０元，低于抵扣限 额，因此，可全额抵扣，并需在中国补缴税款８７０元（２０２０－１１ ５０）。 　　（二）在Ｂ国所得缴纳税款的抵扣 　　其在Ｂ国取得的利息所得按我国税法规定计算的应纳税额，即抵扣限 额：１０００×２０％（税率）＝２００元该纳税人在Ｂ国实际缴纳的税 款超出了抵扣限额，因此，只能在限额内抵扣２００元，不用补缴税款。 　　（三）在Ａ、Ｂ两国所得缴纳税款抵扣结果 　　根据上述计算结果，该纳税人当年度的境外所得应在中国补缴个人所 得税８７０元，Ｂ国缴纳税款未抵扣完的５０元，可在以后五年内该纳税 人从Ｂ国取得的所得中的征收抵扣限额有余额时补扣。 　　五、本通知自一九九四年一月一日起施行。 　CIRCULAR ON SOME QUESTIONS CONCERNING THE LEVY OF　INDIVIDUAL　 IN-COME TAX ON INCOME EARNED FROM ABROAD 　(State Administration of Taxation: 8 March 1994 Coded Guo Shui　 Fa[1994] No. 044) 　Whole Doc. 　　 　　he tax bureaus of various provinces, autonomous regions and 　　cipalities, to the tax bureaus　of　various　cities　with　 independent 　　ning,　and　to　various　sub-bureaus　 of　 the　 Offshore　 Oil　 Tax 　　nistration: 　　In order to safeguard the states taxation rights and interests,　 and 　　ccordance with the related stipulations of the　Law　of　the　 Peoples 　　blic of China on Individual Income Tax and　the　Regulations　 for　Its 　　ementation, the Circular on Some　Questions　Concerning　the　 Levy　of 　　vidual Income Tax on Income Earned From　Abroad　is　hereby　 given　as 　　ows: 　　 　　Question concerning the declaration time limit for tax payment 　　For the taxable income earned from outside China and　the　 individual 　　me tax is calculated and paid on the tax-paying year abroad,　the　 tax 　　r shall, within 30 days after the end of the tax-paying year　and　 the 　　ring of taxes in the country where the income is　earned,　 declare　to 　　as tax authorities and pay individual income tax;　those　who　 settle 　　account of tax when income is earned from abroad,　or　the　 individual 　　me tax is exempt abroad in accordance with the stipulations of the tax 　　of the country where the income is earned shall, with in 30 days　 from 　　ary 1 of the following year, declare to Chinas　tax　authorities　 and 　　individual income tax. A tax payer who has　income　earned　from　 both 　　de and outside China shall respectively declare, calculate and pay 　　 　　 　　. Question concerning withholding taxes abroad 　　For a tax payer who holds a post in or is hired by a Chinese company, 　　nterprise, another economic organization or unit which sends him to an 　　seas organization, the overseas organization where he holds a post　or 　　ired shall declare tax payment together and withhold the tax. 　　 　　I. The question concerning declaration method for tax payment 　　A tax payer who is unable to declare tax payment at the competent tax 　　orities within the specified　declaration　time　limit　shall　 entrust 　　one with declaration on tax payment or mail　the　declaration　 on　tax 　　ent. For a mailed declaration on tax payment, the local　postmark　 day 　　hich the mail is sent out is taken as the actual day of declaration. 　　 　　. Examples for the deduction of overseas income tax 　　A tax payer who earned salary income of 60000 yuan (the　same　 below) 　　country from January to December 1994, and income from　royalties　 of 　　yuan; at the same time he earned 1000 yuan income from interest in　B 　　try. In accordance with the stipulations of the tax laws of A　 country 　　B country, the tax payer has paid 1150 yuan and 250 yuan in individual 　　me tax, the method for calculating deduction follows: 　　(1) Deduction of tax paid for the income earned in A country 　　The　amount　of　payable　tax　calculated　in　accordance　 with　the 　　ulations of Chinas Tax Laws on　the　income　earned　from　 wages　and 　　ries: 　　 　　60000　　　　　　　　　　　　　 quick calculation 　　(-------- - 4000) X tax rate -　　 deducted amount　} X 12 (months) 　　12 　　 　　1000 X 10% - 25) X 12 = 900 yuan 　　 　　2. The payable amount　of　tax　calculated　in　accordance　 with　the 　　ulations of Chinas Tax Laws on the income earned from royalties: 　　 　　7000 X (1 - 20%) X 20% (tax rate) = 1120 yuan 　　 　　3. Deducted quota: 　　 　　900 + 1120 = 2020 yuan 　　 　　4. The tax payer pays 1150 yuan　of　individual　income　tax　on　 the 　　me earned in A country,　which　is　lower　than　the　deducted　 quota, 　　efore, it can be fully deducted and the tax payer shall repay 870 yuan 　　ax in China (2020 - 1150). 　　(2) Deduction of tax paid for the income earned from B country 　　The payable amount of tax calculated according to the 　　stipulations of Chinas Tax Laws on the income gained　from　 interest 　　country, that is the deduction quota: 　　 　　1000 x 20% (tax rate) = 200 yuan 　　 　　The actual tax paid by　the　tax　payer　in　B　country　 exceeds　the 　　ction quota, therefore, only 200 yuan can be deducted from within　 the 　　a, and no more back duty is required. 　　(3) Deduction result of tax payment for the income earned from 　　A and B countries In accordance with the above-mentioned　 calculation 　　lt, the tax payer shall repay 870 yuan of　individual　income　 tax　in 　　a on the income he earns from abroad in the current year, the 50　 yuan 　　h has not been deducted　from　the　tax　paid　in　B　country　 can　be 　　educted from the balance of the deduction quota of the tax　levied　 on 　　income gained　by　the　tax　payer　from　the　B　country　 within　the 　　equent five years. 　　 　　This Circular goes into effect on January 1, 1994.