Notice on the Reduction/Exemption of Foreign teacher’s Individual Income Tax
According to the requirements of regulations concerning the individual income tax issued by Chinese governments at all levels, including the Notice of Wuhou District Local Taxation Bureau on Tax Issues, the Announcement of the State Administration of Taxation on Issues Concerning the Implementation of provisions of the Tax Agreement about Teachers and Researchers, the Notice of the State Administration of Taxation on the Issue of the Administrative Measures for Non-resident Taxpayers Claiming Tax Treaty Benefits , non-resident taxpayers of Sichuan University, specifically foreign teachers, should first apply for the Tax Treaty Benefits to the local competent tax authority before benefiting this preferential policy. To avoid overtax resulted from not going through necessary procedures, when providing this service, each department or college should inform foreign teachers to prepare documents needed timely and follow procedures for the application. The following are the specific requests:
1. Time Limit on Tax Exemption
Non-resident taxpayers could apply for tax exemption only for the first three/tow-year stay in China or the total cumulative time of the Non-resident taxpayers’s duration of stay is no more than three/tow-year. Specifically, this time is regulated according to respective tax treaty signed between governments.
2. Documents for Records:
1) Information Reporting Form of Tax Residence Status of Non-resident Taxpayer (Appendix 1)
2) Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits (Appendix 2)
3) Copy of passport issued by the contracting government.
4) Tax resident certificate issued by the competent authority of the contracting government in the previous calendar year, plus its copy. (see appendix 3)
5) Employment contract related to individual income.
6) Tax Treaty with the relevant government
(please download at the official website of the State Administration of Taxation: http://www.chinatax.gov.cn/n810341/index.html)
7) Written proxy of the non-resident, identity certification of the agent
The above documents should be prepared in quadruplicate and Chinese version/translation should also be enclosed.
Special tips: Foreign teachers, including UIP teachers, should be informed to prepare documents mentioned above before entering China.
1) Make a telephone appointment with the Wuhou District Local Taxation Bureau (Mr. Zeng 65729000#1546)
2) Apply for the treatment with the documents mentioned above to the Wuhou District Government Affairs Center (Address: 3rd Floor, Local Taxation Affairs Center, No.360, West Wuke Road, Wuhou Distirct)
3) Register in the Room No. 230 of administration building (Remuneration Office of the Finance Department), Wangjiang campus, Sichuan University.
Appendix 1: Information Reporting Form of Tax Residence Status of Non-resident Taxpayer
Appendix 2: Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits
(Form D for Individual Income Tax)
Appendix 3: Pattern tax resident certificate of some countries