会员分享｜【Bilingual】《外国人在穗指南》之安全与纳税

一、安全 Security

1. 在宾馆、酒店住宿的外国人，需向服务员提供身份证件原件并按规定办理临时住宿的登记手续。

1. Foreigners staying in hotels or guesthouses shall present their original identity documents to the hotel staff and register for temporary accommodation as required.

2. 到宾馆、酒店探访的外国人，需按规定办理来访登记手续。

2. Foreigners visiting hotels or guesthouses shall register their visits as required.

3.. 吸食毒品、卖淫、嫖娼、打架、斗殴等行为均触犯中国法律。

3. Drug use, prostitution, whoring and fighting are all violations of Chinese law.

外国人如遇到交通事故或突发事件，应立即拨打以下电话求助，警方和急救中心可处理英语来电。

Foreigners who are involved in traffic accidents or emergencies shall call the following numbers for help promptly. The police and emergency centers are able to handle calls in English.

广州的各个街道及繁华路段均有派出所及其执勤点。派出所24小时值班并执行任务，同时有警车24小时巡逻当值，处理市民的求助以及执行110报警台的出警任务。

Police stations and duty points could be found in all sub-districts and busy roads of Guangzhou. The police stations are on duty and police cars patrolling 24 hours a day to deal with requests for help and perform the tasks assigned by 110 police hotline.

二、纳税与免税

Tax Payment and Exemption

外国人在广州设立企业，应在开展生产经营或发生涉税事项时到税务机关办理纳税人身份信息确认或者纳税人（扣缴义务人）身份信息报告。

Foreigners who set up enterprises in Guangzhou shall go to the tax authorities for taxpayer identity information confirmation or taxpayer (withholding agent) identity information reporting when engaging in production and operation or when tax-related matters occur.

在广州工作的外国人，满足一定条件，也是需要纳税的。

Foreigners working in Guangzhou, meeting certain circumstances, also need to pay taxes.

国家税务总局广州市税务局

电话：020-12366

网址：http://guangdong.chinatax.gov.cn

/gdsw/gzsw/gzsw_index.shtml

The Guangzhou Municipal Taxation Bureau of the State Administration of Taxation
Tel: 020-12366
Website: http://guangdong.chinatax.gov.cn

/gdsw/gzsw/gzsw_index.shtml

三、个人所得税

Individual Income Tax

个人所得税以所得人为纳税人，是依照税法规定负有直接纳税义务的个人。纳税人分为居民个人和非居民个人，承担不同的纳税义务。

The individual income tax shall be paid by the income earner, i.e. the individual who has the direct tax obligation according to the tax law. Taxpayers are divided into resident individuals and non-resident individuals, who bear different tax obligations.

个人取得以下这些收入时，都应该按相应的要求计算缴纳个人所得税。

Individuals shall calculate and pay individual income tax according to the corresponding requirements when they obtain the following incomes.

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Notes:

Forms of income (1) - (4), i.e “Comprehensive Income",

► shall be aggregated on a tax year basis to calculate the individual income tax payable, for a resident individual;

居民个人取得上述第1项至第4项所得（以下称综合所得），按纳税年度合并计算个人所得税；

► shall be calculated separately on a monthly or transaction basis, for a non-resident individual.

非居民个人取得上述第1项至第4项所得，按月或者按次分项计算个人所得税。

For forms of income (5) through (9), the individual income tax payable shall be calculated separately pursuant to the provisions of Individual Income Tax Law.

纳税人取得上述第5项至第9项所得，依照个人所得税法规定分别计算个人所得税。

点击查看

1. 外籍个人补贴、津贴免税

2. 外国派出单位发给包干款项

3. 股息税收优惠

4. 外籍专家工资薪金所得免税

5. 股票转让所得免税

1. Tax exemptions for foreign individuals’ allowances and subsidies

2. Lump sums paid by foreign employers

3. Tax benefits for dividends

4. Tax exemptions for foreign experts’ wage and salary income

5. Tax exemptions for income from stock transfer

有下列情形之一的，纳税人应当依法办理纳税申报：

In any of the following circumstances, taxpayers shall make the tax declaration in accordance with the law:

1．取得综合所得需要办理汇算清缴；

2．取得应税所得没有扣缴义务人；

3．取得应税所得，扣缴义务人未扣缴税款；

4．取得境外所得；

5．因移居境外注销中国户籍；

6．非居民个人在中国境内从两处以上取得工资、薪金所得。

1. Where the taxpayer obtains comprehensive income for which the annual tax reconciliation return is required;

2. Where the taxpayer obtains taxable income but there is no withholding agent;

3. Where the taxpayer obtains taxable income but the withholding agents has failed to withhold and pay the tax;

4. Where the taxpayer obtains income from overseas;

5. Where the taxpayer emigrates to another country and cancels his Chinese household registration;

6. Where a non-resident individual obtains salary and wages from two or more sources within China.

纳税人可以使用手机个人所得税APP或自然人电子税务局web端实现网络申报，或者采用邮寄方式申报，也可以直接到办税服务厅申报。

Taxpayers can use the mobile APP for individual income tax or the WEB terminal of the Electronic Tax Bureau for Natural Persons to make the declaration, or use postal declaration, or visit the tax service center to handle the declaration.

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四、车船税

Vehicles and Vessels Tax

1．在中华人民共和国境内属于“车船税税目税额表”规定的车辆、船舶（以下简称“车船”）的所有人或者管理人，为车船税的纳税人，应当依法缴纳车船税。

Within the territory of the People’s Republic of China, the owners or managers of vehicles and vessels as prescribed in the Schedule of Vehicle and Vessel Tax Items and Amounts shall be the payers of vehicle and vessel tax, who shall pay vehicle and vessel tax in accordance with the law.

2．依照法律规定应当予以免税的外国驻华使领馆、国际组织驻华代表机构及其有关人员的车船免征车船税。

Vehicles & Vessels of the foreign embassies and consulates in China, the representative institutions of international organizations in China and their personnel, shall be exempted from tax in accordance with the relevant provisions of law.

3．车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。依法不需要办理登记的车船，车船税的纳税地点为车船所有人或者管理人所在地。

The places for vehicle and vessel tax payment shall be the places where Vehicles & Vessels have been registered or the withholding agents for vehicle and vessel tax are located. With respect to any Vehicles & Vessels that are not required to be registered, the places for vehicle and vessel tax payment shall be the places where the owners or managers of such Vehicles & Vessels are located.

4．车船税纳税义务发生时间为取得车船所有权或者管理权的当月。

The time when the taxpayer undertakes vehicle and vessel tax liability is the month when the ownership or right to management of Vehicles & Vessels is obtained.

5．车船税按年申报，分月计算，一次性缴纳。纳税年度为公历1月1日至12月31日。

The vehicle and vessel tax is declared annually, calculated monthly and paid one-off. The tax year is from January 1 to December 31.

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