外籍个人如何缴纳个人所得税（外籍个人有哪些个人所得税税收优惠）

According to Article 20 of the notice of the Ministry of Finance and the State Administration of Taxation on several policy issues of individual income tax ((1994) Cai Shui Zi No. 20): the following income shall be exempted from individual income tax temporarily.

根据《财政部国家税务总局关于个人所得税若干政策问题的通知》((1994)财税字第20号)第二条规定：下列所得，暂免征收个人所得税：

1 Housing subsidies, food subsidies, relocation expenses and laundry expenses obtained by foreign individuals in the form of non cash or reimbursement.

1 外籍个人以非现金形式或实报实销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费。

2 Subsidies for domestic and foreign business trips obtained by foreign individuals according to reasonable standards

2 外籍个人按合理标准取得的境内、外出差补贴。

3 The family visit fee, language training fee and children's education fee obtained by foreign individuals shall be considered as a reasonable part after being examined and approved by the local tax authorities.

3 外籍个人取得的探亲费、语言训练费、子女教育费等,经当地税务机关审核批准为合理的部分。

4 Income from dividends and bonuses obtained by foreign individuals from enterprises with foreign investment

4 外籍个人从外商投资企业取得的股息、红利所得。

5 The income from wages and salaries obtained by foreign experts who meet one of the following conditions can be exempted from individual income tax:

5 凡符合下列条件之一的外籍专家取得的工资、薪金所得可免征个人所得税：

⑴根据世界银行专项贷款协议由世界银行直接派往我国工作的外国专家；

⑴Foreign experts directly dispatched by the world bank to work in China according to the special loan agreement of the world bank;

⑵联合国组织直接派往我国工作的专家；

⑵Experts directly sent by United Nations organizations to work in our country;

⑶为联合国援助项目来华工作的专家；

⑶Experts working in China for UN Assistance Projects;

⑷援助国派往我国专为该国无偿援助项目工作的专家；

⑷Experts sent by donor countries to China to work for the country's free aid projects;

⑸根据两国政府签订文化交流项目来华工作两年以内的文教专家,其工资、薪金所得由该国负担的；

⑸The wages and salaries of cultural and educational experts who work in China within two years according to the cultural exchange project signed by the two governments shall be borne by the country;

⑹根据我国大专院校国际交流项目来华工作两年以内的文教专家,其工资、薪金所得由该国负担的；

⑹The wages and salaries of cultural and educational experts who work in China for less than two years under the international exchange program of Chinese colleges and universities shall be borne by the country;

⑺通过民间科研协定来华工作的专家,其工资、薪金所得由该国政府机构负担的。

⑺The wages and salaries of experts working in China through non-governmental scientific research agreements shall be borne by the government agencies of the country.