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一、应纳税额的若干计算问题 (一)境内外兼职收入的应纳税额计算外国公司、企业驻华代表人员,同时还兼任其他国家或地区的常驻代表,如果由派遣单位(雇主)按其任职情况分别支付工资、薪金的,可以只就属于在中国境内任职的工资、薪金所得计算缴纳个人所得税。在几个国家或地区担任常驻代表,只领取一份工资、薪金的,如果派遣单位能提供在其他国家或地区工作应得的工资、薪金证明、任职证明和兼任代表证书的,可以就其属于在中国境内任职期间的工资、薪金部分,计算缴纳个人所得税。不能提供证明或者分不清楚的,应就全部工资、薪金所得计算缴纳个人所得税。
I. Calculation of Taxable Amount (I) Tax payable of domestic and overseas part-time income The foreign company and enterprise representative in China shall also be counted as the resident representatives of other countries or regions. If the dispatched unit (employer) presses Their employment status respectively pay wages and salaries, they can only pay personal income tax on wages and salaries that belong to the territory of China. In several countries or regions as permanent representatives, only to receive a salary, salary, if the sending unit can provide work in other countries or regions should be paid salaries, proof of employment, certificate of employment and part-time delegate certificate, you can Belongs to the wages and salaries during his tenure in China and calculates and pays personal income tax. Can not provide proof or points unclear, should be calculated on the basis of all wages and salary income personal income tax.