Workshop外籍员工个人所得税政策解析及筹划指导

Workshop

外籍员工个人所得税政策解析及筹划指导

本期价值要点：
1. 深入了解外籍个税政策及个税稽查重点
2. 学习外籍个税合理规划及安排的方法

同行的困惑：
1. 年底发放给外籍员工的福利、奖金，由于支付方式的原因会导致的纳税义务的不同。什么样的发放比较适合？
2. 外籍人员在华工作时间长短不一，对应的纳税义务也不一样。针对其不同逗留时间，税务处理方面有哪些可行的方式可以帮到公司及外籍员工省个税？
3. 对于常见的外籍员工的免税项目，是否有可用的标准，如：
1)外籍员工的子女教育费，对于教育机构是否有所规定？是否需要向主管税务机关做备案？
2)住房补贴是否有限额？
3)与外籍员工本人一起支付的他的配偶的机票费用如何判定其纳税义务？等。
4. 对于外籍员工报销类补贴，发票的开具的具体要求有哪些？如：外籍员工的子女教育费发票的抬头应该列为公司还是个人？
5. 对于在华工作的外籍员工是否构成常设机构的判定方法。哪些是常设机构的主要因素？哪些点可以用来证明外籍员工没有构成常设机构？

演讲嘉宾
主管官员 北京市地方税务局个人所得税管理处
合伙人 雇主人力资源全球服务组 北京德勤

议程安排
13:00 签到
13:30 外籍员工个税法规解析
         1)外籍员工纳税义务的判定标准
         2)补贴类免税项目的范畴及界定
         3)税局个税稽查重点
14:30 茶歇与自由交流
15:00 外籍员工及外籍高管的个税筹划实务
         1)年度奖金的合理规划 
         2)按在华时间进行纳税的应用
         3)境外董事安排
         4)免税类非现金类补贴在实操中的注意事项
16:00 外籍员工与常设机构
         1)外籍员工认定为常设机构的因素
         2)举证外籍员工非常设机构的说明
17:00 活动结束

Key Value Points：
1. Get to understand the emphases of the foreign employee’s personal income tax policy and audit
2. Learn the methods of managing and arranging foreign employee’s personal income tax.

Problems from Peer：
1. In which ways of granting the allowance and bonus will be smart since there will be differences between different granting methods.
2. How save the tax for the foreign employees based on their different period of staying in board?
3. Are there any standards recommended while calculating the foreign employee’s personal income tax?
E.g. 1)From what kinds of educational institution, the foreign employee’s children’s education fee can be exempt from tax? Does require record-making?
2)Is there any limits on the housing allowance? If so, what is it?
3)How to define the foreign employee’s ratability when it comes to his and his spouse’s flight tickets booking? Etc.
4. What are the requirements on invoice issuance? E.g. whose title to put on the invoice, the company’s or the individual’s?
5. The method of judging permanent establishment. Which are the main factors for pros and cons?

Agenda
13:00 Sign up
13:30 The analysis of the foreign employee’s individual income tax
         1)The judgment method of foreign employee’s ratability
         2)The distinguish method of allowance subsidies
         3)The emphases of tax audit
14:30 Tea Break
15:00 Individual Income Tax Planning for foreign employee
         1)Rational planning for annual bonus
         2)Tax planning based on the period of staying in board
         3)Director Fees from the Overseas
         4)The Requirements of Issuing Invoice for Reimbursement
16:00 Foreign Employees V.S. Permanent Establishment
         1)The Pro Factor when Determing Permanent Establishment
         2)The Con Factor when Determing Permanent Establishment
17:00 Ending