个人税退税英文翻译
in order to help resident foreign individuals complete 2019 annual individual income tax (hereinafter referred to as “iit”) settlement for comprehensive income, we have prepared the following twelve frequently asked questions (faqs) according to the individual income tax law of the people’s republic of china and relevant regulations for reference of resident foreign individuals.
问题1：什么是个人所得税综合所得年度汇算清缴？
答：根据相关规定，居民个人取得的工资薪金所得、劳务报酬所得、稿酬所得和特许权使用费所得，称之为综合所得。居民个人取得上述每项所得时，按照规定分别预扣预缴个人所得税。纳税年度终了后，居民个人应将综合所得汇总计算缴纳年度应纳个人所得税。即取得的上述每项所得汇总后，减除60000元的费用、专项扣除、专项附加扣除以及税法规定的其他扣除后，为应纳税所得额。应纳税所得额乘以适用的累进税率计算出年度应纳税额。年度应纳税款减去已预缴税款后的余额为应补（退）税额。为了补缴税款或申请退税，纳税人应进行年度个人所得税自行申报。
q1：what is the annual iit settlement for comprehensive income?
a：according to relevant regulations, comprehensive income received by resident individuals includes income from wages and salaries, remunerations for independent personal services, author’s remunerations and royalties.when resident individuals receive any type of income mentioned above, the iit shall be withheld respectively. after the end of the tax year, the resident individuals shall calculate the annual taxable iit on a consolidated basis. the amount of taxable income shall be the total amount of income received in each year minus expenses of 60,000 chinese yuan, itemized deductions, additional itemized deductions, and other deductions permitted by law. the amount of taxable income multiplied by applicable progressive tax rates is the amount of tax payable. the balance of tax payable minus tax withheld is tax owed or refundable. the resident individuals should file annual iit returns to pay tax owed or claim refunds.
问题2：无境外所得的居民外籍个人如何计算2021年度综合所得个税应纳税款？
答：2021年度综合所得个税应纳税款计算公式如下：
第1步：应纳税所得额=综合所得收入合计－符合条件的扣除项目
第二步：应纳税额=应纳税所得额×适用的累进税率
或应纳税额=应纳税所得额×适用税率—速算扣除数
第三步：应补（退）税额=应纳税额—已预缴税款
根据相关规定，符合条件的扣除项目包括以下内容：
⑴劳务报酬所得、稿酬所得和特许权使用费所得20%的费用；
⑵免税收入；
⑶基本减除费用60000元；
⑷专项扣除，如纳税人负担的基本养老保险、基本医疗保险、失业保险和住房公积金；
⑸专项附加扣除，如子女教育费、继续教育费、大病医疗支出、住房贷款利息、住房租金和赡养老人支出；
⑹符合条件的其他扣除，如年金、税收优惠型商业健康保险、税收递延型商业养老保险以及允许扣除的税费支出；
⑺符合条件的公益性捐赠支出。
q2：how do resident foreign individuals without income derived from outside china calculate tax payable for 2021 comprehensive income?
a：the steps and calculation formulas of tax payable for 2021 comprehensive income are as follows：
step 1: amount of taxable income = total amount of annual comprehensive income－qualified deductions;
step 2: amount of tax payable = amount of taxable income × applicable progressive tax rates; or amount of tax payable = amount of taxable income × applicable tax rate－deduction coefficient for quick calculation
step 3: amount of tax owed or tax refundable = amount of tax payable － tax withheld.
according to relevant regulations, qualified deductions are as follows:
(1)an expense in amount of 20% of income from remunerations for independent personal services, author’s remunerations and royalties；
(2) tax-exempt income；
(3) basic deduction of 60,000 chinese yuan；
(4)itemized deductions, such as basic pension insurance, basic medical insurance, unemployment insurance and housing provident fund paid by resident individuals；
(5)additional itemized deductions, such as expenditures for children’s education , continuing education, medical treatment of serious diseases, home loan interest, home rents and support for elderly parents；
(6)other qualified deductions, such as annuities, tax-preferential commercial health insurance, tax-deferred pension insurance, specific taxes and fees permitted for deduction；and
(7) qualified charitable contributions.
问题3：居民外籍个人何时进行2021年度个税汇算？
答：个税汇算是2022年3月1日至2022年6月30日。
q3：when should resident foreign individuals file tax returns for 2021?
a：resident foreign individuals should file tax returns for 2021 during the period from march 1, 2022 to june 30, 2022.
问题4：居民外籍个人退税，可提供国外银行账户吗？
答：纳税人退税，应提供境内银行账户。
q4：can resident foreign individuals provide foreign bank accounts for tax refund?
a：resident foreign individuals must provide bank accounts opened in china for tax refund.
问题5：居民外籍个人2021年度个税汇算，有哪几种方式？
答：纳税人年度汇算，可选择以下任一种方式：
⑴自己申报；
⑵请任职受雇单位集中申报；
⑶委托专业中介机构或其他单位或个人代为申报。
q5：what options are available for resident foreign individuals to file iit returns for 2021?
a：resident foreign individuals may choose one of the following options to file their annual returns for 2019:
⑴self-declaration;
⑵to authorize the employer in china to file the returns ;
⑶to authorize a professional agent or an organization or a person to file the returns.
个人税退税英文翻译
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