中国美国商会关于中国延续实施外籍个人津补贴等个人税收优惠政策的声明
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中国美国商会关于中国延续实施外籍个人津补贴等个人税收优惠政策的声明
2023年8月28日，财政部、国家税务总局宣布将现行外籍个人有关津补贴个人所得税策延长四年至2027年12月31日（原定于2024年1月1日到期）。此外，财政部、国家税务总局还宣布，直至2027年底，所有雇员奖金（无论是外国人还是中国公民）将维持各自的优惠税率。
中国美国商会主席华刚林表示，中国美国商会对此表示赞赏。这将有助于在华企业更好地留住和吸引外籍人才，有效降低运营成本。同时有利于中国吸引外国投资，并确保来自国内和全球的顶尖人才都能够参与到充满活力的中国经济建设中。
过去五年来，中国美国商会一直锲而不舍地为外籍个人津补贴个税优惠政策的延续实施在中央和地方各个层面奔走、呼吁（具体行动见下文清单）。此前，包括住房补贴、子女教育费、语言训练费等在内的津补贴个税豁免政策将于2024 年1月1日起全面取消。这一问题曾一度成为中国美国商会会员企业在华运营的首要挑战。
中国美国商会税务工作组和政府事务与政策团队将继续以此议题作为未来几年的建言献策重点，再接再厉，着眼于推动现行个税优惠政策实施时间的进一步或无限期延长。商会将一如既往地就会员公司最关心的问题与各级相关政府部门开展密切合作。
中国美国商会就解决外籍个人有关津补贴个人所得税政策举行的重要会议及采取的行动
2023
— 在同商务部副部长王受文、科技部副部长张广军与国家税务总局副局长王道树等中央政府官员的会见中，表达对外籍个人有关津补贴个人所得税政策的强烈关切并商讨相关外资话题。
— 在同中华人民共和国驻美国使馆徐学渊公使的会见中指出，外籍个人有关津补贴个人所得税政策的延续对外资企业继续在中国开展业务有重要影响。
— 在与包括天津、大连、沈阳和武汉等地政府的会见中表达相关诉求。
— 2023年度《美国企业在中国白皮书》中强调了外籍个人津补贴个税优惠政策的相关问题。
— 2023年度《中国商务环境调查报告》中，外籍个人津补贴个税优惠政策被列为外企重点关注的领域。
2022
— 同商务部副部长王受文、财务部副部长廖岷、国家税务总局副局长王道树等中央政府官员会谈，表达对外籍个人有关津补贴个人所得税政策的强烈关切并商讨相关外资话题。
— 向财政部和国家税务总局递送相关政策文件，主张延续实施外籍个人津补贴个人税收优惠政策的声明。
— 在与包括天津、大连、沈阳和武汉等地政府的会见中表达相关诉求。
—2022年度《美国企业在中国白皮书》中强调了外籍个人津补贴个税优惠政策的相关问题。
— 2022年度《中国商务环境调查报告》中，外籍个人津补贴个税优惠政策被列为外企重点关注的领域。
2021
— 就财政部、商务部和国家税务总局修改外籍个人津补贴个税优惠政策相关法规建言献策，表达会员企业关切。
— 2021年度《美国企业在中国白皮书》中强调了就外籍个人津补贴个税优惠政策的关切。
— 同其他外国商会联名致信李克强总理。
— 在同包括外交部副部长谢锋、财政部副部长廖岷和国务院发展研究中心副主任隆国强的会见中，表达对外籍个人有关津补贴个人所得税政策的强烈关切。
— 在同包括北京市外办、北京市税务局，同山东省委书记和省长、重庆市副市长、海南省商务厅和大连市副市长会面中提出对外籍个人有关津补贴个人所得税政策的强烈关切。
2020
— 2020年度《美国企业在中国白皮书》中强调了对外籍个人津补贴个税优惠政策的关切。
— 向与原国务院副总理胡春华的会面中对外籍个人津补贴个税优惠政策的关切。
— 同北京亦庄管理委员会，天津商务厅等地方政府举行会议中表达了相关关切。
— 同其他外国商会发表联合倡议。
2019
— 同税务总局举办政策简报会。
— 2019年度《美国企业在中国白皮书》中强调了对外籍个人津补贴个税优惠政策的关切。
— 同税务总局见面，并提出了对外籍个人津补贴个税优惠政策的关切。
— 递送倡议书致北京市税务局，恳请给予外籍个人津补贴个税优惠待遇。
AmCham China Statement on Individual Income Tax (IIT) Updates
On August 28, 2023, the Ministry of Finance (MOF) and the State Taxation Administration (STA) announced that the current preferential Individual Income Tax (IIT) policies for foreign individuals would be extended for four years to December 31, 2027. Originally, these policies were set to expire on January 1, 2024. In addition, the two entities also announced that all employee bonuses - for both foreign and Chinese nationals - will maintain their separate, preferential tax rates until the end of 2027.
"AmCham China applauds these decisions, which help companies better retain and attract vital expatriate employees while efficiently managing operational costs"，said Colm Rafferty, AmCham China Chairman. "These policies not only incentivize foreign investment, but also ensure the engagement of top talent from both China and around the globe in this dynamic economy."
Over the past five years, AmCham China has persistently lobbied for the extension of non-taxable allowances for expatriate employees at both central and local government levels (see below for a list of our main activities). These non-taxable allowances (including housing, education, and language training) had been set to become fully taxable in 2024, which has consistently been identified as a top AmCham China member company concern.
AmCham China's Tax Committee and the Government Affairs & Policy Team will continue to keep this issue as an advocacy priority in years to come, with a goal for further or indefinite extension of the current policy. As always, AmCham China will continue to work closely with our key government stakeholders on the issues that matter most to you and your companies.
Key meetings and advocacy actions taken on addressing IIT
2023
Meetings with central government officials/ highlighting IIT concerns and foreign business issues/ with MOFCOM VM Wang Shouwen, MOST VM Zhang Guangjun, and STA VM Wang Daoshu.
IIT highlighted as a potential threat to continued foreign business engagement in China to Minister Xu Xueyuan at the Embassy of the People' s Republic of China in the United States of America.
Meetings with local government, including Tianjin, Dalian, Shenyang, and Wuhan government agencies.
Highlighted IIT issues in 2023 White Paper.
Highlighted as an area of concern for foreign business in the 2023 Business Climate Survey.
2022
Meetings with central government officials highlighting IIT concerns and foreign business issues with MOFCOM VM Wang Shouwen, MOF VM Liao Min, STA VM Wang Daoshu.
Sent a policy letter advocating for further IIT extension to MOF and STA.
Meetings with local government, including Tianjin, Dalian, Shenyang, and Wuhan government agencies.
Highlighted IIT issues in 2022 White Paper.
Highlighted as an area of concern for foreign business in the 2022 Business Climate Survey.
2021
AmCham China Position Paper on IIT Regulation Changes to MOF, MOFCOM, and STA.
Highlighted IIT issues in 2021 White Paper.
Joint Letter with other Foreign Chambers of Commerce to Premier Li Keqiang
Meetings with central government officials, including MOFA（MoFA） VM Xie Feng, MOF VM Liao Min, and DRC VM Long Guoqiang.
Meetings with local government, including Beijing Foreign Affairs Office, Beijing Taxation Bureau, Shandong Party Secretary and Governor, Chongqing Vice Mayor, Hainan Commerce Department, and Dalian Vice Mayor.
2020
Highlighted IIT issues in 2020 White Paper.
Meetings with central government officials, including Vice Premier Hu Chunhua.
Meetings with local government, including Beijing Yizhuang Management Commission, and Tianjin Commerce Department.
Joint initiatives with other Foreign Chambers of Commerce.
2019
Hosted STA Officials for Policy Briefing.
Highlighted IIT issues in 2019 White Paper.
Meeting with STA.
Advocacy Letter to Beijing Tax Bureau asking for preferential treatment.
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