外国居民享受避免双重征税协定待遇申请表
Thread poster: ShirleyXUE

ShirleyXUE
China
Local time: 09:39
English to Chinese
Dec 15, 2014

最近我与一家西班牙公司达成合作,对方公司跟我说可以在中国申请一份《外国居民享受避免双重征税协定待遇申请表》,这样就不用在西班牙缴纳 24.75% 的个人所得税。可是我咨询国内地税局之后,被告知这个申请是针对非居民,也就是外国人的,我作为中国人不适用这一政策。请问有谁申请过吗?能否分享下相关经验?非常感谢!

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ShirleyXUE
China
Local time: 09:39
English to Chinese
TOPIC STARTER
中国税收居民身份证明的办理 Dec 15, 2014

我在网上查了一下,《外国居民享受避免双重征税协定待遇申请表》应该是针对在华外国人的,我应该申请的是《中国税收居民身份证明》。请问有谁办过这个吗?

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David Lin  Identity Verified
United Kingdom
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非西班牙居民身份 Dec 15, 2014

Shirley,

你说:“... 这样就不用在西班牙缴纳 24.75% 的个人所得税”。

据我了解,如果你不是西班牙居民,而是中国居民(在中国长期居住),你应该向西班牙税局申报 (或通过你的西班牙公司伙伴会计单位),由于你不是西班牙居民,也不在西班牙居住,所以在缴纳个人所得税方面可以向西班牙税局申请或签署一份外国人身份的声明,以获括免向西班牙政府缴纳所得税。因为你的所得收入已经向中国政府缴纳,没理由向外国缴纳入息税。但是你的西班牙公司须向当地税局申报他们发给你的有关薪水。


我曾经和西班牙客户有合作过,知道一点他们的会计有时候会对于这方面很严格,对于非西班牙翻译员可能会搞错要求或建议。

ShirleyXUE wrote:

最近我与一家西班牙公司达成合作,对方公司跟我说可以在中国申请一份《外国居民享受避免双重征税协定待遇申请表》,这样就不用在西班牙缴纳 24.75% 的个人所得税。可是我咨询国内地税局之后,被告知这个申请是针对非居民,也就是外国人的,我作为中国人不适用这一政策。请问有谁申请过吗?能否分享下相关经验?非常感谢!


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Huijun Suo  Identity Verified
China
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个人建议,这样的公司最好放弃。 Dec 15, 2014

我最早到这儿来的时候就遇到过,还特地跑到一些税务部门咨询。确实有这些规定,但究竟适不适用我们这样的自由职业者,大都语焉不详。那家公司确实也给我发过来一个他们的中国译者提供的这样的申请表复印件,还有当地税务部门的公章,但我怀疑这个章可能是伪造的,或者通过税务部门的内部关系搞到的。总之这样的客户就是事多,难道真的是他们国家的税务就是这样规定的,以至于真的没有其他变通的办法?我表示怀疑,反正我没有耐心跟他们扯蛋。

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Lincoln Hui  Identity Verified
Hong Kong
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Certificate of fiscal residence Dec 15, 2014

Or Certificate of Resident Status. It should be possible to get your tax authorities to issue something to the effect that you are a resident of China for tax purposes. Not sure if the mainland has a tax agreement with Spain though.

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wherestip  Identity Verified
United States
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avoidance of double taxation Dec 15, 2014

Lincoln Hui wrote:

Or Certificate of Resident Status. It should be possible to get your tax authorities to issue something to the effect that you are a resident of China for tax purposes. Not sure if the mainland has a tax agreement with Spain though.



Yes, there is such a tax treaty ...

http://www.chinatax.gov.cn/2013/n2925/n2955/c309748/part/309750.pdf

I agree with Lincoln that what you need is some certification from the tax authorities in China that can be shown to the agency that your income is tax exempt as far as Spain's internal revenue service is concerned.


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wherestip  Identity Verified
United States
Local time: 20:39
Chinese to English
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W-8BEN Dec 15, 2014

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

http://www.irs.gov/pub/irs-pdf/fw8ben.pdf

http://www.proz.com/post/675646#675646


It would be a simple U.S. IRS tax form you'd need to fill out if it were the United States we're talking about. Unfortunately it isn't.

You would think Spain would have some similar tax form to fill out, wouldn't you?


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wherestip  Identity Verified
United States
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two old threads for reference Dec 15, 2014

http://www.proz.com/topic/64202

http://chi.proz.com/forum/chinese/69508-mayday_sos_how_to_fill_a_w_8ben_form.html


[Edited at 2014-12-15 22:43 GMT]


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xxxdeleted.
Australia
Local time: 22:39
English to Chinese
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生意伙伴还是雇佣关系 Dec 16, 2014

译员与海外客户,究竟是雇主/雇员的关系?还是平等的两个经营体的关系?我一向理解为后者,即译员也是一个sole trader,与对方是两个企业之间的业务关系,译员出口服务,对方进口服务,对方不用操心译员的个人公司的经营税和所得税问题。译员也不会去替客户操心客户的税务问题(比如,不会通知客户向中国当局缴纳营业税或申请免增值税)。

如果对方要求我向他们国家缴纳个人所得税,我就会把他从客户名单上勾掉。

[Edited at 2014-12-16 05:46 GMT]


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wherestip  Identity Verified
United States
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Abiding by the law Dec 16, 2014

he-li wrote:

译员与海外客户,究竟是雇主/雇员的关系?还是平等的两个经营体的关系?我一向理解为后者,即译员也是一个sole trader,与对方是两个企业之间的业务关系,译员出口服务,对方进口服务,对方不用操心译员的个人公司的经营税和所得税问题。译员也不会去替客户操心客户的税务问题(比如,不会通知客户向中国当局缴纳营业税或申请免增值税)。



he-li,

You're absolutely right about the independent status of a freelancer. However, the outsourcers/agencies are just doing their job. Here in the U.S., they are required by law to have the assignee fill out a W9 form before any work could be assigned. W-8BEN serves the same purpose for a foreign assignee who is exempt from US taxation. At the end of a fiscal year, the agencies are required by law to report to the IRS the total compensation paid to a freelancer via a 1099 form.

I'm sure the company in Spain is asking for documentation mainly to fulfill their legal obligations to their tax authorities.


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David Lin  Identity Verified
United Kingdom
Local time: 02:39
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是客户搞错 Dec 17, 2014

wherestip wrote:

he-li wrote:

译员与海外客户,究竟是雇主/雇员的关系?还是平等的两个经营体的关系?我一向理解为后者,即译员也是一个sole trader,与对方是两个企业之间的业务关系,译员出口服务,对方进口服务,对方不用操心译员的个人公司的经营税和所得税问题。译员也不会去替客户操心客户的税务问题(比如,不会通知客户向中国当局缴纳营业税或申请免增值税)。



he-li,

You're absolutely right about the independent status of a freelancer. However, the outsourcers/agencies are just doing their job. Here in the U.S., they are required by law to have the assignee fill out a W9 form before any work could be assigned. W-8BEN serves the same purpose for a foreign assignee who is exempt from US taxation. At the end of a fiscal year, the agencies are required by law to report to the IRS the total compensation paid to a freelancer via a 1099 form.

I'm sure the company in Spain is asking for documentation mainly to fulfill their legal obligations to their tax authorities.


Steve,

我同意你的理解,西班牙客户需要向政府报告公司发放薪水的数字,但是很明显 Shirley 的西班牙客户以为她是西班牙人,并且给错了信息建议她在中国去拿一份 “外国“ 居民才适用的申请表。 很显然西班牙客户错误处理,把她和一般西班牙翻译一样对待,以为她需要向西班牙政府缴入息税。

建议毋需放弃客户,Shirley 只需交待一下她作为中国公民 (非西班牙公民)在国内缴税的义务,应该可以很快解决。个人估计,最大可能是客户的会计搞错了,才有此要求。


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ShirleyXUE
China
Local time: 09:39
English to Chinese
TOPIC STARTER
非常感谢各位的回复 Dec 17, 2014

我咨询过当地税务部门了。正如David所说,《外国居民享受避免双重征税协定待遇申请表》是针对在华外国人的。中国人需要申请的是《中国税收居民身份证明》(Certificate of fiscal residence)。申请所需材料列出如下,希望对以后需要申请的朋友们有所帮助:

1. 中国税收居民身份证明申请表(可去当地地税局领取或从其网上下载)
2. 身份证及复印件
3. 完税证明原件及复印件
4. 户口本或暂住证原件及复印件
5. 与合作公司签订的合同原件、复印件及翻译件
6. 申请报告(自行编写)

所有复印件均需一式两份,带上材料去当地的地税局(不是国税局)办理。但也许每个地方的要求会稍有不同,可以申请之前问一下地方税务局的法规科人员。

然后我告诉合作的西班牙公司,说需要签订一份合同才能申请到。但是公司说他们与中国籍译员合作过好几年了,不需要合同就能申请到。并且他们还是认为中国译员应当申请的是《外国居民享受避免双重征税协定待遇申请表》这一份表。我怀疑正如Huijun所说,有些译员的表是通过内部关系或其他方式申请到的。现在公司不给我提供合同,我就无法申请到免税。我想问一下大家,一般自由译员与国外公司合作的时候会就单个项目或较长期的合作签订合同吗?

再次感谢各位!


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Zhoudan  Identity Verified
Local time: 09:39
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PO或合同 Dec 17, 2014

一开始会签合同,明确双方关系,单个项目则签发PO(订单)。有的不签发PO,但会给一个编号,列帐单时用。
你这个项目有没有收到公司的PO?可不可以用PO代替合同呢?


ShirleyXUE wrote:

我想问一下大家,一般自由译员与国外公司合作的时候会就单个项目或较长期的合作签订合同吗?



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Huijun Suo  Identity Verified
China
Local time: 09:39
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所谓外国、本国,是一回事 Dec 17, 2014

西班牙那家公司应该说的没错,对他们来说,你就是外国居民,而国内税务机关说的也没错,你要做的就是按照他们的要求拿着这些证件文书让他们出具一张证明即可。这张证明实际上同美国公司要求国外译员填写的那张表的功能一样,就是证明你是在自己国家纳税,而无需由国外翻译公司代扣,否则就是双重征税了。

一般来说,除非是真的有很大的翻译项目,我不会去惹这个麻烦。美国公司只需要填一张表,西班牙公司(还有东欧的公司)却要你跑一趟衙门,这就是区别。


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Yan Yuliang  Identity Verified
China
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貌似我做freelancer之后还没在国内交过税 Dec 17, 2014

不知道会不会有一天会被查到,要求我交个人所得税呢?

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