彭博社专访沃晟学院院长
2020年7月14日，沃晟学院院长冯骜老师代表全球知名沃晟法商学院接受彭博社专访。
此次专访，冯骜老师就大家最近热议的税务话题即香港工作的中国人取得的海外收入是否面临要向中国税务局补缴个人所得税发表个人看法。
彭博社，即彭博新闻社，目前全球最大的财经资讯公司、金融信息服务供应商，致力于为世界各地使用者提供资讯交换。同时，它也是一个权威经济评论观点共享平台。
成立于1981年的美国彭博咨询公司，1992年，创办高端杂志《彭博市场》；2009年收购主流杂志《商业周刊》，主要用于采访各大企业的首席执行官。
彭博社下数据终端系统“彭博专业服务”在帮助客户查阅、分析实时金融市场数据和交易方面，发挥着巨大作用。彭博新闻社涉足经济、法律以及政治领域，在国际社会具有一定程度影响力。
Q1：
Bloomberg： 您所了解到的这一波要求海外工作人员申报及缴纳内地税务的规模有多大？
Bloomberg： What is the scale of overseas staff required to declare and pay inland tax in this wave?
冯骜：感谢您的采访，我听到了这个新闻，其实这不是新的规则或法律。根据《中华人民共和国个人所得税法》第一条 在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人，为居民个人。居民个人从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。这意味着中国个人税务居民本身就有全球收入向中国税务局申报纳税的义务，只不过以前执行力度不强，让大家误以为中国人在海外赚钱，不需要面临在中国税务局纳税。随着中国法制建设的完善，现在执行力越来越强。
Feng Ao: Thank you for your interview. I heard the news. In fact, this is not a new rule or law. According to Article 1 of the individual income tax law of the people's Republic of China, an individual who has a domicile in China or has no domicile and has resided in China for 183 days in a tax year is an individual resident. Individual income tax shall be paid in accordance with the provisions of this Law on the income derived by individual residents within and outside China. This means that Chinese individual tax residents have the obligation to declare and pay taxes to the China tax administration on their own global income. However, the enforcement was not strong before, which led to the misconception that Chinese people making money overseas do not need to face paying taxes in the China tax administration. With the improvement of China's legal system construction, the executive power is becoming stronger and stronger.
这一系列的行动是财政部税务总局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）的落地执行。我个人认为这个政策对于国企，外派人员执行力更强，香港本地企业本身没有义务向中国税务局披露其员工工资的义务。
This series of actions is the implementation of the announcement of the Ministry of Finance and the State Administration of Taxation on individual income tax policies concerning overseas income (No.3 announcement of the Ministry of Finance and the State Administration of Taxation in 2020). I personally think that this policy is more effective for the state-owned enterprises, and the local enterprises in Hong Kong have no obligation to disclose their employees' wages to the China Tax Bureau.
（上述截屏来自彭博社报道）
Q2：
Bloomberg： 接下来收到需要向内地缴税的人群范围是否会继续扩大？新个税法涵盖的海外人群最大可以到多大？
Bloomberg：will the scope of people who need to pay taxes to the mainland continue to expand? What is the maximum number of overseas people covered by the new tax law?
冯骜：这个规则应该适用于所有生活在海外的中国税务居民。这个不是新的税法规定的，从最初中国个人所得税法颁布的时候，就明确了中国所得税属人兼属地的原则。中国税务居民，全球所得向中国税务局申报纳税。
Feng Ao: this rule should apply to all Chinese tax residents living overseas. This is not stipulated in the new tax law. Since the promulgation of China's individual income tax law, the principle that China's income tax belongs to both person and territory has been clarified. Chinese tax residents, global income to the China tax administration.
如果不希望承担纳税义务，可以让自己变成中国的非税务居民，我们可以做到以下：在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人，为非居民个人。非居民个人境外取得的收入，可以不面临中国个人所得税的缴纳。
If you don't want to bear the tax liability, you can make yourself a non tax resident in China. We can do the following: an individual who has no domicile and does not live in China, or who has no domicile but has resided in China for less than 183 days in a tax year is a non resident individual. Non resident individuals may not face the payment of individual income tax in China for their income obtained abroad.
Q3：
Bloomberg： 作为此次涉及的国企，是否应该向员工提供适当补助/加薪来提高对员工的吸引力？
Bloomberg：As the state-owned enterprises involved in this time, should they provide employees with appropriate subsidies / salary increases to improve their attractiveness to employees?
冯骜：我认为对于企业的高管，核心人物，企业可能会提供相应的工资补贴，去覆盖其增加的税收成本。但是对于广大员工，增加补助和加薪的概率取决于企业的盈利能力。从目前疫情影响下的全球经济层面看，我认为发生这样的概率不高。
Feng Ao: I think for the executives and key figures of enterprises, enterprises may provide corresponding wage subsidies to cover their increased tax costs. But for the majority of employees, the probability of increasing subsidies and salary increases depends on the profitability of the enterprise. From the perspective of the global economy under the impact of the current epidemic, I think the probability of such occurrence is not high.
Q4：
Bloomberg： 请问如果香港例如高收入金融从业者现在需要同时向内地缴税 他们的平均税赋可能会上升多少？香港与内地一线城市的税后收入水平原先相差多少？这个差距会被拉小多少呢？
Bloomberg：If Hong Kong, for example, high-income financial practitioners need to pay taxes to the mainland at the same time, how much will their average tax rate rise? What is the original difference between the after tax income levels between Hong Kong and the first tier cities in the mainland? How much will this gap be narrowed?
冯骜：我生活在北京，也经常去香港出差，香港平均收入还是比中国一线城市平均收入要高很多，但是生活成本也高，香港房价是全球第一高，我理解很多朋友对于这个政策的顾虑。从工资薪金个人所得税比较的话，香港的薪俸税最高17%，中国内地的个人所得税是3%-45%，尽管中国中国大陆和中国香港特别行政区签订了《关于对所得避免双重征税和防止偷漏税的安排》，但是如果我们是中国税务居民，从香港取得收入，也要面临回中国补缴差额税款这样的问题。
Feng Ao: I live in Beijing, and I often travel to Hong Kong. The average income in Hong Kong is still much higher than the average income in China's first-tier cities, but the cost of living is also high. Hong Kong's housing prices are very high. I understand many friends'concerns about this policy. In comparison with salaries and salaries tax, salaries tax in Hong Kong is 17% and that in the mainland is 3% to 45% , although the mainland and the Special Administrative Region have signed the arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, however, if we are Chinese tax residents and receive income from Hong Kong, we will also have to pay the difference tax to the mainland.Q5：
Bloomberg：这样的政策会不会导致一批外派人员/港漂/澳漂/华侨回流呢？
Bloomberg：Will such a policy lead to a number of expatriates / Hong Kong / Macao / overseas Chinese returning?
冯骜：多虑了，香港是全球发达的金融中心，拥有无与伦比的天然优势，是中西方文化，经济交往的纽带。美国的税法比中国严格的多，只要是美国绿卡，美国国籍在美国以外工作赚钱，都需要将全球收入向美国税务局IRS申报纳税。美国的个人所得税税率也不低，有联邦税还有州税和城市税。我印象中有很多美国人在香港工作，他们同样面临需要向美国补缴差额税款这样的问题，我没有看到他们离开香港。
Feng Ao: Well, Hong Kong is a developed financial center in the world. It has unparalleled natural advantages. It is a link between Chinese and Western culture and economic exchanges. The tax law of the United States is much stricter than that of China. As long as the U.S. green card and the U.S. nationality work and earn money outside the United States, they need to report their global income to the IRS of the U.S. tax office. The personal income tax rate in the United States is not low. There are federal taxes, state taxes and city taxes. I have the impression that many Americans work in Hong Kong. They are also faced with the problem of paying the balance tax to the United States. I have not seen them leave Hong Kong.
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