Course Benefit
25 typical case analysis for IIT compliance for expats working inside China with full procedures of tax planning.　Open discussions with interactions.

个案一
来自德国的史密斯先生自2003年起在上海工作，妻子和子女陪同到中国居住，在上海有房长期居住。他一向没有关注境外所得征税以及tax break问题。他现在一家美国上市公司的中国总部工作，境外财产有公司股票以及德国的房子（现时供父母居住）。
分析讨论
1.根据个人所得税法，他会否是有住所的中国税收居民而境外收入也要交中国税？
2.他如何才能证明在中国没有住所？
3.他一直没有tax break，能否在2019年离开中国超过30天而避免境外收入交税？
4.他准备出售上海的房子，如何才能合法把售房款汇出境外？
Case 1
Mr Smith from Germany has worked in Shanghai since 2003.　His wife and children come together with him.　He acquired an apartment in Shanghai.　He has not concerned about the China worldwide tax on foreign income and tax break before.
He is the senior executive of the Chinese headquarters of a US listed group.　He has shares of the US listed company and property in Germany for his parents.
Analysis and discussion:
According to IIT law, will he be considered as having domicile in China and hence, subject to worldwide China tax on his foreign income?
How to prove that he does not have a China domicile?
He has never arranged for any tax break before.　Can he arrange for tax break in 2019 to avoid his foreign income being taxable?
He considers selling his Shanghai apartment.　How can he remit the money legally to overseas?

个案二
邱先生在广州购买一套100平方米均价3万元的住宅，邱先生在老家已经全款购买了一套婚房。由于邱先生广州缴存公积金年限较短,除了公积金贷款外还办理了商业贷款,公积金贷款按公积金首套房利率支付利息,而商业贷款未能享受到首套房利率，平均每月需支付利息3000元,其中公积金贷款利息900元,商业贷款利息2100元。
讨论：邱先生能享受首套房贷款利息专项附加扣除待遇吗？
       如果能享受，每月允许扣除多少金额？
 张先生与李小姐是夫妻，张先生婚前已经用公积金购买了首套住宅，每月需偿还利息2000元；婚后李小姐用公积金也购买了一套住宅。
分析讨论
张先生和李小姐可以对各自购买的住房分别按扣除标准的50%扣除吗？
 住房租金扣除案例：张先生大学毕业后到上海工作，张先生父母考虑到儿子毕业后要在上海工作，提前为儿子购买了一套精装修房，但产权证办在了张先生父母名下。张先生到上海工作后，由于工作地离住宅较远，张先生决定将住宅出租出去，自己在工作单位附近租了一套住宅，每月租金2500元。
讨论：张先生住房租金可以专项扣除吗？
      假设张先生租的是酒店式公寓，租金能不能专项扣除？
 
大病医疗扣除案例：张先生2019年度发生大病医疗支出30万元，在2019年12月20日取得医院开具的医疗票据，并同日结清了所有的费用。
讨论：张先生应如何才能保证在19年度享受到大病医疗扣除？
      假设基本医疗保险报销了20万，补充医疗保险报销了3万，商业医疗保险报销了5万，如何计算可扣除额？

Case 2
Mr. Qiu purchased a 100-square-metre apartment in Guangzhou with an average price of 30,000 Yuan. Mr. Qiu has purchased a wedding room in his hometown. Because Mr. Qiu Guangzhou has a short life of depositing provident fund, besides provident fund loan, he has also handled commercial loan. The provident fund loan pays interest at the interest rate of the first house of the provident fund, while the commercial loan fails to enjoy the interest rate of the first house of the provident fund. The average monthly interest is 3000 Yuan, of which 900 Yuan is the interest of the provident fund loan and 2100 yuan is the interest of the commercial loan.
DISCUSSION: Can Mr. Qiu enjoy the special additional deduction of interest on the first suite loan?
If you can enjoy it, how much is allowed to be deducted per month?
Mr. Zhang and Ms. Li are husband and wife. Before marriage, Mr. Zhang has purchased the first house with the provident fund, which pays the interest of 2,000 yuan a month. After marriage, Ms. Li has also purchased a house with the provident fund.
Analysis and discussion
Can Mr. Zhang and Ms. Li deduct 50% of the deduction standard for each house they buy?
Case of housing rent deduction: Mr. Zhang went to work in Shanghai after graduation from university. Considering that his son would work in Shanghai after graduation, Mr. Zhang"s parents bought a fine-decorated house for his son in advance, but the title certificate was issued under Mr. Zhang"s parents"name. After working in Shanghai, Mr. Zhang decided to rent out his house because his place of work was far away from his residence. He rented a house near his work unit at a monthly rent of 2500 yuan.
Discussion: Can Mr. Zhang"s rent be deducted specifically?
Assuming that Mr. Zhang rents a hotel apartment, can the rent be deducted specifically?

Case of deduction for serious illness medical treatment: Mr. Zhang incurred 300,000 yuan of medical expenditure for serious illness in 2019, obtained medical bills issued by the hospital on December 20, 2019, and settled all the expenses on the same day.
DISCUSSION: How can Mr. Zhang be guaranteed the deduction of serious illness medical treatment in 19 years?
Assuming that basic medical insurance reimburses 200,000, supplementary medical insurance reimburses 30,000 and commercial medical insurance reimburses 50,000, how to calculate the deductible amount?

个案三
林先生是美籍华人回中国工作，取得中华人民共和国外国人永久居留身份证，家住深圳。集团在香港上市，他有股票期权也持有股票。
分析讨论
美国公民需要就境内境外所得缴纳美国税。在中国境内有住所的税收居民要就境内境外所得缴纳中国税。那么林先生在香港上市公司取得所得，应该在哪里交税？
股票期权在2019年如何征税？
Case 3
Mr Lin is a US citizen working in China and he got the China Green Card and with his family in Shenzhen.　The group was listed in Hong Kong and he has stock option and also shares of the group.
Analysis and discussion
US citizen has to pay US tax on worldwide income.　A China tax resident with domicile has to pay China tax on worldwide income.　Mr Lin has received income from the HK listed company.　Which country shall he pay his tax?
How should stock option be taxed under the new IIT law in 2019?
个案四
非居民个人间接转让中国境内公司股权被征收个人所得税案例
分析讨论
如何评价深圳地税的做法？
如果你是该港商你会怎么做以规避类似风险？

Case 4
Indirect Transfer of Equity Rights of Domestic Companies by Non-resident Individuals and Collection of Individual Income Tax
Analysis and discussion
How to evaluate the practice of Shenzhen local tax?
If you were a Hong Kong businessman, what would you do to avoid similar risks?
个案五：
某地税追征非居民个人和非居民企业间接转让境内公司股权案
分析讨论
股权转让应如何筹划？

Case 5
Indirect Transfer of Shares of Domestic Companies by Non-resident Individuals and Non-resident Enterprises in a Local Tax Collection
Analysis and discussion
How should equity transfer be planned?
个案六
黄女士在七年前取得香港身份证（并非永久居民），同时也有中国身份证。她现在北京居住和工作。她在香港有银行户口、保险投资、证券公司股票户口、房产和通过BVI公司投资境外子公司和中国公司。她听说用境外信托可以避税，现考虑进行。
分析讨论
1.她以BVI公司作为防火墙，按2019年税法，还有用吗？
2.BVI公司取得利润后一直没有分股息，目的是留待她不是中国税收居民时才派股息，这方式仍能用吗？
3.她收到香港银行询问她的税收居民身份的邮件，她应该如何回答？
4.她境外的财产资料，哪些会通过CRS被中国的税局知道？
5.即使税局不知道，她要否自己申报境外收入？不申报有何责任？
6.她打算放弃中国国籍。按2019年的税法，要办理什么税务手续？
7.若不放弃中国国籍，她如何才能不做中国税收居民？
8.她打算把境外财产注入信托，这过程会有中国税吗？
9.注入信托后能否避免CRS？
Case 6
Ms Huang with Chinese identity card obtained the Hong Kong Identity Card (non-permanent) seven years ago.　She works and lives in Beijing.　She has bank accounts, insurance policies, securities account, property in HK and also used BVI company to hold shares of subsidiaries of overseas and China.　She heard that an overseas trust can help avoiding China tax and she considered executing.
Analysis and discussion
1. Is it still workable to using BVI company as fire wall under the 2019 IIT law?
2. BVI company has not distributed any dividend to her and the plan is to wait until she is no longer a China tax resident.　Can this method still workable?
3.She has received an email from the bank in HK asking about her tax residence.　How should she reply?

What is the information on her foreign assets and income be transferred to China State Administration of Taxation via the CRS / Automatic Exchange of Financial Account Information?
1.Even though the China tax bureau does not know, shall Ms Huang report her foreign income to the tax bureau?　What are the penalty on non-reporting?
2.She is considering giving up her Chinese citizenship.　What are the tax procedures from 2019 onward?
3.If she does not give up her Chinese citizenship, how can she become a non-China tax resident?
4.She is considering transferring her foreign assets to a trust.　Will this trigger any China tax?
5.Can her avoid CRS information exchange under the trust?

个案七
新加坡籍的陈先生是东亚地区的CEO，他每月约有20天在中国，其余时间在香港和新加坡。集团分别在境内支付他RMB20,000和境外支付USD10,000。北京公司按RMB20,000替他扣缴个人所得税。
分析讨论
1.他境外取得的USD10,000要否缴纳中国的个人所得税？
2.若要交税？该如何计算？
3.若需交税，北京公司只按RMB20,000扣缴个人所得税,会否被税局处罚？
4.按2019年税法，陈先生要进行汇算清缴个人所得税,他不申报境薪金会否被处罚？
Case 7
Mr Tan, a Singaporean, who is the CEO of the regional headquarters.　He stays in China for around 20 days in a month and the other days in Hong Kong and Singapore.　The Group pays him RMB20,000 in China and USD10,000 in overseas.　Beijing company withhold IIT based on the RMB20,000.
Analysis and discussion
1.Is the USD10,000 received in overseas taxable in China?
2.If it is taxable, how to calculate?
3.If it is taxable and Beijing company only withhold IIT based on RMB20,000, will it be penalized?
4.Under the 2019 IIT law, Mr Tan has to file the annual IIT returns.　If he did not declare the foreign salary, will he be penalized?

个案八
上海公司的法定代表人汉斯先生，每年来中国约50天，没有在中国领薪金。集团的首席财务官王女士，在中国没有担当任何职务，每年来中国工作约100天，当义工和旅游约100天，她没有在中国领薪金。
分析讨论
1.汉斯先生要交个人所得税吗？
2.按2019年税法，王女士是否中国税收居民？她该如何申报个人所得税？
3.上海公司应否为王女士扣缴个人所得税？没有扣缴会否被处罚？
Case 8
The legal representative of Shanghai, Mr Hans comes to China for around 50 days in a year.　The Group CFO, Ms Wong does not have any positions in China comes to work for about 100 days and another 100 days as volunteers and for leisure.　Both of them did not get any salaries in China.
Analysis and discussion
1.Is Mr Hans subject to China IIT?
2.Will Ms Wong become a China tax resident under the 2019 IIT law? How shall she report her IIT?
3.Is Shanghai company liable to withhold IIT for Ms Wong?　Will there be any penalty for not withholding IIT?
个案九
公司发现金券、月饼券给员工，并没有作为工资薪金申报预扣预缴个人所得税。
分析讨论
1.在税务稽查时被税局发现应计入工资薪金收入未有计入，公司会被如何处罚？
2.员工个人汇算清缴时也没有申报，会有责任吗？
Case 9
Company give cash coupons and mooncake coupons to staff and did not withhold IIT on such amounts.
Analysis and discussion
1.During tax audit, it was discovered by the tax bureau that taxable incomes were not reported.　How will the company be penalized?
2.The employees have not considered such amounts as taxable income, will they be penalized too?

个案十
公司在2019年初向员工支付2018年的年终奖。按过渡期处理，可以选择按原方法和新的综合所得计算。
分析讨论
哪些人应用原方法？哪些人应用新的综合所得计算？
Case 10
Company will pay annual bonus to employees in 2019 for the performance assessment of 2018.　According to the transitional period treatment, either the original method or the new comprehensive income method can be used.
Analysis and discussion
Who should use the old method? Who should use the new comprehensive income method?

个案十一：
某省首例居民个人境外间接股权转让案
分析讨论
转让增外上市公司股份的筹划思路？

Case 11
The First Indirect Share Transfer Case of Individual Residents Overseas in a Province
Analysis and discussion
How to plan the transfer of the shares of listed companies with additional capital?
个案十二：
首例外籍个人反向利用中国税收居民身份进行个人所得税避税案
分析讨论
新税法下应如何运用税务协定等优惠条款？

Case 12
The First Case of Individual Income Tax Avoidance by Reverse Use of China"s Tax Resident Status
Analysis and discussion
How should preferential clauses such as tax agreements be applied under the new tax law?
个案十三
公司为员工买商业保险、责任保险、出差的旅游保险。集团也为在中国工作的外籍员工支付当地的社会保险。
分析讨论
1.哪些保险要计入工资薪金计税？哪些不用？
2.要如何入账才能在企业所得税前扣除？
3.境外支付的当地社保，公司负担部分要征税吗？员工负担部分能减除吗？
Case 13
The company paid for commercial insurance, liability insurance and travel insurance for staff on business trips.　The Group also paid overseas mandatory social security contribution for expatriates working in China.
Analysis and discussion
1.Which types of insurances are subject to IIT? Which types are not taxable?
2.How to book the insurances in the accounts so that the amount can be deductible for enterprise income tax?
3.Are the mandatory social security contributions in foreign countries taxable in China? Can the employee’s contribution be tax exempt?

个案十四
朱先生有中国身份证，集团公司分别在中国境内支付薪金和在香港支付董事费。
分析讨论
1.朱先生按香港税务条例，需就董事费缴纳香港税。已交香港税，是否不用交中国税？
2.如要交中国税，如何交？
3.中国公司有没有扣缴董事费税款责任？
Case 14
Mr Zhu has Chinese identity card.　The Group paid him salaries in China and director’s fee in Hong Kong.
Analysis and discussion
1.According to HK tax ordinance, Mr Zhu has to pay HK tax on his director’s fee from HK company.　If so, is this not taxable in China?
2.If the director’s fee is also taxable, how to calculate and pay China IIT?
3.Does the Chinese employer has withholding obligation on the overseas director’s fee?

个案十五
某国际知名的律师事务所北京外籍合伙人在境外取得的分红，最终要在中国交800多万税。
分析讨论
为什么境外分红也要交税？
Case 15
A foreign lawyer of a multinational law firm in Beijing who received overseas profit was required to pay back IIT of RMB8 million.　
Analysis and discussion
Why the overseas dividend becomes taxable in China?

个案十六
新加坡总部派遣高管到中国子公司，工资部分由中国公司直接支付，部分由新加坡总部代垫。个人所得税按全部工资计算。总部现需向子公司收回代垫工资。
分析讨论
1.何谓「代垫工资」？为何已交个人所得税仍不能把代垫工资汇出境外？
2.只有派遣合同为何会产生问题？
3.要提供什么资料才能汇出代垫工资？
4.为何超过12个月的代垫款不能汇出？有哪些特殊处理个案可突破这12个月的要求？
Case 16
Singapore headquarters has seconded a number of senior executives to work in China.　Salaries are partly paid directly by the Chinese subsidiaries and partly paid by the Singapore headquarters on behalf of Chinese subsidiaries.　China IIT has been paid based on full salaries.　The Singapore headquarters plans to charge back the salaries from the Chinese subsidiaries.
Analysis and discussion
1.What is meant by “salaries paid on behalf”?　Why the amount cannot be remitted to overseas even though IIT has been fully paid?
2.Why only with secondment letter can create problems?
3.What are the documents to be provided in order to remit the money out from China?
4.Why the amount cannot be remitted if that is over 12 months?　Is there any special case which can by-pass such restriction?

个案十七：
境外上市公司派发股息征收个人所得税案
分析讨论
CRS下境外股息收入税收风险应如何防范？

Case 17
A Case of Individual Income Tax on Dividend Distribution of Overseas Listed Companies
Analysis and discussion
How to prevent the tax risk of dividend income from overseas under CRS?
个案十八
某地税BEPS计划反避税案
分析讨论
受控外国公司自然人股东个税风险及防范？
Case 18
Anti-tax Avoidance Case of a Local Tax BEPS Plan
Analysis and discussion
Individual Tax Risk and Prevention of Natural Person Shareholders of Controlled Foreign Companies?
个案十九
某公司频繁变更股东逃避缴纳个税案
分析讨论
以减资方式转让股权是否可行？
Case 19
A company frequently changes shareholders to avoid paying taxes
Analysis and discussion
Is it feasible to transfer equity by reducing capital?
个案二十
某地税揭穿外籍“身份伪装”，查补股息红利个税案
分析讨论
外籍身份到底是如何界定？
Case 20
A local tax exposes foreign "identity camouflage" and checks individual tax cases of dividend.
Analysis and discussion
How exactly is the definition of foreign identity?
个案二十一
个人账户频繁交易被盯上，补个税4000万
分析讨论
资金监管高压下，如何防范税收风险？
Case 21
Frequent transactions in personal accounts have been targeted, with a tax of 40 million yuan is levied.
Analysis and discussion
Under the pressure of capital supervision, how to prevent tax risk?

个案二十二
跨国情报交换引发高收入移民潮，追缴税款3474万元
分析讨论
移民时应如何安排才能有效防范涉税风险？
Case 22
Cross-border intelligence exchanges triggered a wave of high-income immigrants, collecting taxes of 34.74 million yuan
Analysis and discussion
How should immigration be arranged to effectively prevent tax-related risks?
个案二十三
张先生是IT专家。2019年起，按综合所得计税方法，劳务报酬的个人所得税较低。
分析讨论
1.工资薪金和劳务报酬两者有何区别？
2.他应该如何选择？
其他事项讨论
1.六项专项附加扣除的常见问题
2.预扣预缴需要注意的事项
3.过渡期的处理和选择
Case 23
Mr Zhang is an IT expert.　Individual service income can be taxed at a lower rate under the comprehensive income from 2019 onward.
Analysis and discussion
1.What are the differences between employment and individual service?
2.How should he select?

其余更多案例恭候大家到现场聆听
You will learn other and more cases during the training course.

关于演讲嘉宾 | About the Speaker:
陈 老师：

国内著名财税专家、现任职某市税务稽查局副局长职务，拥有30年税务机关一线从事征收、管理、稽查工作。
江苏省国税稽查局选案专家组成员，江苏省国税局特聘兼职培训讲师，曾受多家咨询公司和律师事务所委托成功实施多个税务筹划、税务行政复议及税务行政诉讼案例，有着深厚的财税理论功底和丰富的实践经验。
《中国税务报》、《中国税务》特约撰稿人。在《中国税务》、《涉外税务》、《中国税务报》等报刊杂志发表数百篇文章。浙江大学、北京大学总裁班高级培训师、上海国家会计学院、上海财经大学兼职客座教授，研究领域包括资本市场税收问题、重组并购税制、反避税、税收协定及其他涉外税收问题、中外税制差异问题、税会差异问题、企业涉税风险及内部控制问题、金融税制问题等。
曾经为欧盟商会、外商协会、税收机关、博士（中国）、可口可乐、西门子、华为、联想、三星、中国电信、和记黄埔、华侨城、万科集团、拜耳、中国平安保险集团、上海大众、TCL、上海电力股份、红豆集团、伊利集团、中海石油、中远海运、卫材中国药业、香格里拉饭店、中国建设银行、中国民生银行、中国农业银行、长沙银行、阳光电源股份、中国联合航空、艾欧史密斯、上海华鑫股份、新奥集团、华东建筑设计研究院等500强企业开展税务培训，授课内容理论和实务并重，实用性强，信息量大，具有前瞻性，受到普遍欢迎。