在华外籍劳务派遣人员个税纳税义务判定
本期价值要点：
—系统梳理：外籍派遣人员个税纳税义务判定系统性梳理
—风险规避：企业规避代扣代缴个税时风险的方法
—案例分享：企业常见外籍人员个税判定案例分析
同行问题：
—外籍人员来华做项目，超过多长时间中国这边要给他交个税，超过多长时间要按照国内员工来算?
—人事关系在国外的外籍人员，工资什么的都在国外发，在境内需要缴税，超过多长时间需要缴税?
—中国总公司集体跟外国的母公司申请所需的外籍人士，但是到了中国之后这些外籍人员有时是被分到中国总公司下面的子公司进行服务，那么这个外籍人员在华纳税的地点是在母公司所在地，还是在子公司所在地？存在的风险分别是什么，企业应该如何规避?
活动分享嘉宾
王女士 合伙人 雇主人力资源全球服务组 德勤税务部
议程安排
14:00 在华外籍人员税务问题：外籍人员派遣安排所产生的纳税义务判定 —外籍派遣人员在华个税纳税义务综述
—外籍派遣人员个税纳税义务判定及影响义务判定的主要因素
合同类型及签订主体（雇佣合同 VS. 派遣协议）
工资发放形式及支付主体
境外保险费用的可征税性
—个人所得税的监管现状：北京市外籍人员完税方可离境等
—企业就个人所得税的代扣代缴义务风险规避
—案例分享
15:15 Q&A
15:30 活动结束
KEY VALUE OF THE EVENT
—Systematicness：Introducing personal income tax liability for an expatriate staff
—Highlights: Elaborating key considerations when identifying their tax liability
—Risk Management: Measures to avoid risks when company withholds personal income tax
—Case Study: Explaining popular case on how to judge the tax obligation for expatriate staff
PROFESSIONALS’ DILEMMA
—When an expatriate staff is assigned to China, when should local company withhold personal tax, when should he be taken as the same with local staff?
—A staff signed labor contract with the foreign branch, and also he gets salary from that branch. So when should the local company withhold his personal income tax in China?
—The local head office negotiates with the global head office about how many foreign staffs needed in China , when those expatriate staffs come to China, they are assigned to different local branches. So, where should those staffs pay their personal income tax in China?
SPEAKER
Ms. Wang Partner Deloitte
EVENT SCHEDULE
14:00 How to Define Personal Income Tax Obligation for Those Expatriate Staffs in China
—Whole introduction of expatriate staffs tax obligation in China
—Key considerations when identifying expatriate staffs’ tax obligations
—Current status of authorities’ supervision
—Measures to manage risks when the company withholds personal income tax
—Case Study
15:15 Q&A
15:30 End of the Event
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