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Ministry of Finance and State Administration of Taxation announced circular on Issues concerning the Connection of Relevant Preferential Policies after the Revision of the Law on Individual Income Tax (Cai Shui [2018] No. 164, hereinafter as Circular No.164), which clarifies the transition of preferential individual income tax (IIT) policies, including the exemption of certain benefits in kind to expatriate employees working in China.


Circular No.164 states that during the 3-year transition period (from January 1, 2019 to December 31, 2021), expatriates that are qualified residents may opt to claim special deductions, or the current exemption of IIT on benefits in kind including housing allowance, language training and children education fees. However, such special deduction and exemption of IIT on benefits in kid cannot be claimed concurrently. With effect from 1 January 2022, expatriates can only claim the special deductions. The tax treatment of other currently IIT-exempted items (including the benefits in kind of food, laundry, relocation, business travel and home visit) is also worth discussing.


Please join us on April 22nd to hear briefings from Deloitte tax expert Elaine Xing, Director of Deloitte Tianjin, about the new regulations of the Individual Income Tax Law for non-china domiciled individuals. You will learn:


1. Brief on updates of new IIT Law

2. Changes on preferential policies of IIT exemption on benefits in kind to expatriates

3. Impacts on IIT treatment of expatriates

4. Feasible options that employers and expatriates may consider

5. Other relevant preferential tax policies


AmCham China, Tianjin's monthly executive breakfast is a great opportunity to meet the members of the Executive Committee and become involved in the Tianjin professional community. Network and share information with your fellow members, while enjoying a delicious breakfast at a great price.



2018年12月27日，财政部、国家税务总局联合发布了《关于个人所得税法修改后有关优惠政策衔接问题的通知》（财税〔2018〕164号，以下简称"164号文"），对外籍个人有关免税津贴的优惠政策衔接问题进行了明确。


164号文规定，在3年过渡期内（即2019年1月1日至2021年12月31日），外籍个人符合居民个人条件的可以选择依据规定享受专项附加扣除或者现行的住房补贴、语言训练费、子女教育费免税优惠政策，但不得同时享受。3年过渡期后（自2022年1月1日起），只能依规享受专项附加扣除。同时关于其他现行外籍个人免税津贴项目（包括：伙食补贴、洗衣费、搬迁费、出差补贴、探亲费）的延续执行值得继续关注。


在4月22日的早餐会上，来自德勤的税务专家将为您讲解：


  1. 新个人所得税法政策更新简介
  2. 外籍个人免税津贴项目优惠政策变化
  3. 对外籍个人纳税义务的影响
  4. 雇主与非中国籍雇员可考虑的应对方案
  5. 其他现行有效的相关税收优惠政策

Speakers

  • Elaine Xing (Director of Deloitte Tianjin)

    Elaine Xing

    Director of Deloitte Tianjin

    Elaine Xing has 17 years of professional tax consulting experiences working in Tianjin, Beijing, and Deloitte’s Asia Pacific international tax center in Hong Kong. During her secondment in Hong Kong, she worked with teams from the UK, US, France, Germany, Canada, Luxembourg, the Netherlands, Ireland, Korea, Indian, Hong Kong and Taiwan on a variety of international tax engagements.
    She specializes in providing tax consultancy and tax compliance services to multinational companies. She is experienced in advising foreign investment into China as well as Chinese company going overseas. Elaine has been involved in international tax advices, restructuring transactions, tax controversy and incentives negotiation, outbound investments, tax compliance review, tax due diligence review, company set-up, company liquidation, and China tax filing services.
    Elaine is a member of China Certified Tax Agent Association and Australia CPA.

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Agenda

7:15 AM - 7:30 AM
Registration and Networking
7:30 AM - 9:00 AM
Breakfast with Presentation

Tickets

AmCham Cardholder
Member Price RMB 120
Member Price (Pay at the door) RMB 120
Employee of Member Company
Standard Price RMB 120
Door Price RMB 120
Non-Members
Standard Price RMB 200
Door Price RMB 200

Venue

Conrad Tianjin 2F Meeting Room 1

Meeting Room 1, 2F of Conrad Tianjin, No. 46 Tianta Road, Nankai District, Tianjin
天津市南开区天塔道46号康莱德大酒店2层会议室1
Tianjin, Nankai District, China

If you have any questions please contact Amanda He

Contact Organizer

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