不可忽视的个税申报

1. China has a multi-tiered system of tax liabilities for foreigners.

中国针对外国人有多层次的税收体系。

2. There are different categories of expatriates working and living in China.

在中国工作和生活的外籍人士有不同的类别。

3. How is personal income tax calculated?

个人所得税是如何计算的？

4. I travel to other countries a lot, will I be taxed as well?

我经常到别的国家去，我也要缴税吗？

5. If you derive income and work in the mainland for over 183 days, you are liable to individual income tax in China.

如果你在中国大陆工作183天以上，并且在这里取得收入，那么你就要在中国缴纳个人所得税。

6. They are required to pay individual income tax to the Government only on incomes from sources within China.

他们只需要基于在中国境内取得的工薪向中国政府支付个人所得税。

7. For foreign workers who are eligible for individual income tax concessions, some categories of allowances might be deductible for tax purpose.

外籍雇员的个人所得税存在减免的情况，有些津贴可以不计税。

8. China is becoming a popular working place for people from different parts of the world.

作为工作地点，中国越来越受到来自世界各地的人们的欢迎。

9. These include housing allowance, meal allowance and travel allowance at reasonable levels.

这其中包括适当的房补、餐补和差旅费。

10. The State Administration of Tax is the highest taxation authority in China.

国税局是中国的最高税收机关。