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title="分享到QQ空间" href="#" class="bds_qzone" data-cmd="qzone"></a><a title="分享到新浪微博" href="#" class="bds_tsina" data-cmd="tsina"></a><a title="分享到腾讯微博" href="#" class="bds_tqq" data-cmd="tqq"></a><a title="分享到微信" href="#" class="bds_weixin" data-cmd="weixin"></a><a href="#" class="bds_more" data-cmd="more"></a></div> <script> window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)]; </script></div> </div> <div class="article-content-wrapper"> <div class="article-content"> <div class="qhd-content"> {dede:field.body/} </div> </div> </div> <span style="font-size:14px;"><strong>境外收入的范畴是如何界定的呢？</strong>境外收入是指个人在中国境外取得的各种收入，包括工资薪金、稿酬、<br /> 特许权使用费、经营所得、利息股息红利、租金收入、财产转让所得、偶然所得等。<br /> 判断一笔收入是否属于境外所得，需要根据个人在中国境外提供劳务、<br /> 从境外企业或组织获得报酬、在境外从事生产经营活动、持有境外股权等情况进行综合分析。<br /> <br /> <img alt="" src="/uploads/allimg/231218/1-23121QG41bF.jpg" style="width: 600px; height: 400px;" /></span><br /> <strong>境外所得范围</strong><br /> 根据《关于境外所得有关个人所得税政策的公告》(财政部税务总局公告2020年第3号)规定，<strong><u>下列所得，为来源于中国境外的所得：</u></strong><br /> 1.因任职、受雇、履约等在中国境外提供劳务取得的所得；<br /> 2.中国境外企业以及其他组织支付且负担的稿酬所得；<br /> 3.许可各种特许权在中国境外使用而取得的所得；<br /> 4.在中国境外从事生产、经营活动而取得的与生产、经营活动相关的所得；<br /> 5.从中国境外企业、其他组织以及非居民个人取得的利息、股息、红利所得；<br /> 6.将财产出租给承租人在中国境外使用而取得的所得；<br /> 7.转让中国境外的不动产、转让对中国境外企业以及其他组织投资形成的股票、股权以及其他权益性资产(以下称权益性资产)或者在中国境外转让其他财产取得的所得。<br /> 但转让对中国境外企业以及其他组织投资形成的权益性资产，该权益性资产被转让前三年(连续36个公历月份)内的任一时间，<br /> 被投资企业或其他组织的资产公允价值50%以上直接或间接来自位于中国境内的不动产的，取得的所得为来源于中国境内的所得；<br /> 8.中国境外企业、其他组织以及非居民个人支付且负担的偶然所得；<br /> 9.财政部、税务总局另有规定的，按照相关规定执行。<br /> <br /> <strong>境外所得如何计算个税</strong><br /> 取得境外所得的居民个人，应当按照中国税法的规定重新计算本年取得的境外所得的应纳税额，减去已在境外缴纳的可抵扣个人所得税，<br /> 并计算本年应补税额或应退税额。<br /> 纳税人在境外一个国家或者地区实际已经缴纳的个人所得税税额，低于该国家或者地区扣除限额的，应当缴纳差额部分的税款；<br /> 超过该国家或者地区扣除限额的，其超过部分不得在本纳税年度的应纳税额中扣除，但是可以在以后纳税年度的该国家或者地区扣除限额的余额中补扣。<br /> 什么是境外缴纳的个人所得税税额<br /> 在境外缴纳的个人所得税税额，是指居民个人来源于中国境外的所得，依照该所得来源国家(地区)的法律应当缴纳并且实际已经缴纳的所得税税额。<br /> <br /> <strong>境外所得个税怎么缴纳</strong><br /> <strong><u>个人取得境外收入需要交纳个人所得税，但纳税人情形不同，其纳税方式有所不同，具体如下：</u></strong><br /> <strong>1.单位代扣代缴：</strong>纳税人受雇于中国境内的公司、企业和其他经济组织以及政府部门并派往境外工作，其所得由境内派出单位支付或负担的，<br /> 税款由境内派出单位负责代扣代缴。其所得由境外任职、受雇的中方机构支付、负担的，可委托其境内派出(投资)机构代征税款。<br /> <strong>2.自行申报：</strong>境外所得来源于两处以上的或者取得境外所得没有扣缴义务人、代征人的个人，需自行申报并交纳个人所得税。<br /> 总之，境外收入的定义和特征，包括个人在中国境外提供劳务、从境外企业或组织获得报酬、在境外从事生产经营活动、持有境外股权等情况<br /> 。<strong><u>判断一笔收入是否属于境外所得，需要综合考虑个人在境外的活动和收入来源，并参考国际通行惯例以及相关税收协定的规定。</u></strong><br /> <br /> <br /> </div> </div> </div> </div> </section>  {dede:include filename="left.htm"/} </div> </section>  <section class="page-menu" skinobjectzone="menu_3937"> <div class="page-menu-title"> <h3>{de新闻中心3> </div> <div class="page-menu-content"> <ul> {dede:c <li 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