How is individual income tax calculated for non-domiciled residents during the Annual Reconciliation of Comprehensive Income Tax?
2027年12月31日前，无住所居民个人若已享受住房补贴等八项津补贴免税优惠，不得同时享受专项附加扣除。年度综合所得应纳税额按年收入减除费用、各项扣除及捐赠后，适用税率计算。
要点速览
- 适用对象
- 取得综合所得的无住所居民个人
- 主要内容
- 年度应纳税额=(全年工资薪金+劳务报酬+稿酬+特许权使用费-基本减除费用-专项扣除-专项附加扣除-其他扣除-捐赠)×适用税率-速算扣除数
- 执行期限
- 津补贴与专项附加扣除互斥政策执行至2027年12月31日
- 注意要点
- 已按规定扣除住房补贴、子女教育费、语言训练费等八项特定津补贴的，不得再享受专项附加扣除
政策原文
Non-domiciled residents who obtain comprehensive income are required to calculate their individual income tax on an annual basis after the end of the tax year. If there is a withholding agent, the agent shall withhold and prepay the tax on a monthly or per-occurrence basis. If annual reconciliation is required, it should be carried out in accordance with the relevant regulations. The formula for calculating the annual tax payable on comprehensive income is as follows:
Annual tax payable on comprehensive income =(Annual wages and salaries + Annual remuneration for labor services + Annual author's remuneration + Annual royalties
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Standard deduction
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Special deductions
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Additional special deductions
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Other legally determined deductions
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Donations)
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Applicable tax rate
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Quick calculation deduction
For foreign individuals who are non-domiciled residents, if housing allowance, children
’
s education expenses, language training fees, and other eight specified subsidies have already been deducted in accordance with regulations when calculating wage and salary income before December 31, 202
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, they may not enjoy additional special deductions at the same time.
常见问题
无住所居民个人拿了住房补贴还能扣专项附加扣除吗？
2027年12月31日前，若已享受住房补贴等八项津补贴免税优惠，则不能同时享受专项附加扣除。
无住所居民个税年度汇算怎么算？
将全年工资薪金、劳务报酬、稿酬、特许权使用费合并，减除基本减除费用、专项扣除、专项附加扣除、其他扣除及捐赠后，按适用税率计算。
外籍个人个税优惠政策执行到什么时候？
关于住房补贴等八项津补贴与专项附加扣除不得同时享受的规定，执行期限为2027年12月31日前。
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