What You Need to Know About China's New IIT Law - Part Ⅱ (中文)

**IMPORTANT: THIS WEBINAR WILL BE IN CHINESE**

2019年2 月20日，协力管理咨询人力资源及薪酬服务部助理经理Nicole Jiang将就新个税的热点话题进行线上讲座。本次讲座是协力管理2019年个税线上讲座的第二期，将聚焦新个税法下外籍员工个税处理以及各项一次性收入如年终奖，解除劳动关系补偿金等收入的税务处理。

Nicole Jiang, Assistant Manager in Dezan Shira & Associates’ HR & Payroll team, will host a webinar to further interpret the new IIT law in China, focusing on its impact on expatriates and IIT calculation for annual bonus and severance pay. This is the second session of Dezan Shira & Associates’ IIT webinars and will be in Chinese only.

2018年8月31日第十三届全国人民代表大会常务委员会第五次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第七次修正）。

On August 31, 2018, the Standing Committee of the 13th National People’s Congress notified amendments to the country’s existing Individual Income Tax Law (IIT).

新法明确界定了应纳税居民个人和非居民个人的法律概念，并对二者的判定标准进行了调整。居民个人判定时间标准由一年缩短为累计满183天.这些变化对外籍员工的纳税判定及个税计算产生了巨大影响。

The new law clearly defines the legal concepts of individual residents and non-resident individuals, and adjusts the criteria for their determination. The individual's personal judgment time standard is shortened from one year to 183 days. These changes greatly affect the IIT Liability of Expatriates and the related IIT calculation.

另外，新法实施细则也解释了全年一次性奖金以及解除劳动关系一次性补偿金的税费上缴方式。

Furthermore, the revised IIT law also explained the IIT Calculation for Annual Bonus and Severance Pay.

在本次讲座上，我们将就以下热点话题进行解读：

In this webinar, we will guide you through the below hot topics of IIT reframe:

• 外籍人纳税义务的判定   IIT liability for expatriates
• 外籍人个税计算   IIT calculation for expatriates
• 全年一次性奖金个税筹划   IIT plan for annual bonus
• 解除劳动关系一次性补偿金税款计算   IIT calculation for severance pay

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点击下方注册按钮注册参与讲座。如有相关问题，请发送邮件联系我们。

For Registration, please click below registration button. If you have any questions about the webinar, please contact Cindy Zhang.

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