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境外人员信息变更如何申报个税?

2022-11-24教育

境外人员信息变更如何申报个税?

Ifthe name and certificate number of some foreign colleagues in thecompany are changed, how should the natural person E-tax bureau(withholding end) operate? Some colleagues have been in and out ofthe country for several years, how to determine whether he is aresident or a non-resident when filing personal income tax? Below wehave sorted out the solutions to the related problems for yourreference.

如果公司的有些外籍同事姓名、证件号码等发生变更,自然人电子税务局(扣缴端)该怎么操作?还有的同事这几年由于一直入境出境,在申报个税时如何判断他是居民还是非居民呢?以下我们整理了相关问题的解决办法,供大家参考。

Howto deal with the change of key information of overseas personnel?

境外人员关键信息发生变更,怎么办?

Whenoperating in the natural person electronic tax bureau (withholdingend), all information of the person who has never submittedsuccessfully can be modified; If the application has been submittedsuccessfully, only one of the names and ID numbers of domesticpersonnel can be modified, while the names of overseas personnel canonly be modified; The modification method is the Personnel InfoCollection interface. Check the person to be modified and click toenter.

在自然人电子税务局(扣缴端)操作时,从未报送成功过的人员,所有信息均可修改;报送成功过的,境内人员姓名和证件号码只能修改其一,而境外人员只能修改姓名;修改途径为【人员信息采集】界面,勾选需修改人员后点击进入。

境外人员信息变更如何申报个税?

Extendedknowledge: file merging

延伸知识:并档

Sincethe type, nationality (region) and number of documents are notallowed to be modified, after the relevant information of overseaspersons is changed, the withholding unit can only collect theinformation again at the withholding end to generate a new piece ofpersonnel information, and Go to the office of tax services and filebusiness. After filing, the withholding unit needs to update the fileinformation in the withholding client [ personnel informationcollection ]-[ more operations ]-[ special case processing ]-[information update ] .

由于证件类型、国籍(地区)、证件号码不允许修改,境外人员相关信息改变后,扣缴单位只能在扣缴端重新采集信息,生成一条新的人员信息,并前往办税服务厅办理并档业务。并档后,扣缴单位需在扣缴客户端【人员信息采集】-【更多操作】-【特殊情形处理】-【信息更新】对并档信息进行更新。

境外人员信息变更如何申报个税?

Systemprompt: 「Personnel current identity information is incorrect orhave multiple identity information, you can use this function toupdate personnel information and file information.」.

系统提示:「人员当前身份信息不正确或有多个身份信息,可以通过该功能,更新人员信息和并档信息」。

境外人员信息变更如何申报个税?

Whatshould we do if the declaration of residents ↔non-residentsis unclear?

居民↔非居民申报理不清,怎么办?

1.Residents → non-residents

1.居民→非居民

Ifan individual without residence is determined to be a residentindividual in advance and cannot meet the personal conditions of theresident due to shortening the number of days of residence:

无住所个人预先判定为居民个人,因缩短居住天数不能达到居民个人条件的:

(1)A report shall be submitted to the competent tax authority within 15days from the date of failing to meet the individual conditions forresidents to the end of the year.

(1)在不能达到居民个人条件之日起至年度终了15天内,应当向主管税务机关报告。

(2)The amount of tax payable shall be recalculated according to nonresident individuals, and the overdue tax shall not be charged. Iftax refund is required, it shall be handled in accordance with theregulations.

(2)按照非居民个人重新计算应纳税额,申报补缴税款,不加收税收滞纳金。需要退税的,按照规定办理。

2.Non-residents → residents

2.非居民→居民

Ifan individual without residence is determined to be a non residentindividual in advance and meets the individual conditions forresident due to the extension of his/her residence days:

无住所个人预先判定为非居民个人,因延长居住天数达到居民个人条件的:

Afterthe end of the year, the final settlement shall be handled inaccordance with the relevant provisions for individual residents.However, if the individual leaves the country in the current year andis expected to not enter the country within the year, he or she maychoose to handle the final settlement before leaving the country.

年度终了后按照居民个人有关规定办理汇算清缴,但该个人在当年离境且预计年度内不再入境的,可以选择在离境之前办理汇算清缴。

Whydoes the company always show that the verification of the identityinformation of the natural person fails when the withholding clientdeclares the correction of individual income tax?

公司在扣缴客户端申报个税更正时一直显示自然人身份信息验证不通过,这是为什么呢?

If it is an employee of the company, it is confirmed that the reasonis that the name or ID card number was entered incorrectly whencollecting the personnel information of the company. You only need toclick Personnel Information Collection on the withholding client,select the person whose identity verification status is Failed,double-click to enter Personnel Information Modification, and modifythe name or ID card number on this page.

若为本单位的员工,确认原因为采集本单位人员信息时姓名或身份证件号码录入错误的。您只需要在扣缴客户端,点击【人员信息采集】,选择身份验证状态为验证不通过的人员,双击进入【人员信息修改】,在此页面,修改姓名或身份证件号码。

境外人员信息变更如何申报个税?境外人员信息变更如何申报个税?

Whencollecting company personnel information, the personnel informationis entered correctly, but the verification has not been passed. Whatis the reason?

在采集单位人员信息时,人员信息录入无误,但验证一直不通过是什么原因呢?

Ifyou are sure that your name and ID number are valid and correct (ifyou have not used a name) , you will need to inform the employee tobring his original ID card to the office of tax services for [special information collection ] processing.

如果您确定姓名及身份证件号码真实有效且录入无误(非曾用名情况),您就需要通知该员工携带本人身份证原件前往办税服务厅进行【特殊信息采集】处理。

Afterprocessing, you need to click on the client「Personnel information collection」, check theidentity of those who do not pass the authentication, select「Moreoperations」-「Authentication status update」function, gets the latest validation status.

处理完成后,您需要点击扣缴客户端【人员信息采集】,勾选身份验证不通过的人员,选择【更多操作】-【身份验证状态更新】功能,获取最新的验证状态。

境外人员信息变更如何申报个税?

Howto deal with the employee who fails to pass the identity verificationwhen handling the declaration at the withholding client, and thensubmits the correct identity information again and passes theverification in the way of adding new personnel. This employee hasformed multiple files?

在扣缴客户端办理申报时报送的员工身份验证不通过,然后又新增人员方式再次提交了正确身份信息并验证通过了,这个员工就形成了多个档案,该如何处理呢?

Thiskind of situation also needs to inform the employee to bring hisoriginal ID card and the certificate of the withholding unit (needthe legal person or the financial person to sign and stamp theofficial seal of the withholding unit) to the office of tax servicesfor processing, to handle the business of natural person and file.

这种情况同样也需要通知该员工携带本人身份证原件及扣缴单位证明(需法人或财务负责人签字并加盖扣缴单位公章),前往办税服务厅处理,办理自然人并档业务。

Afteryou go to the tax service office to complete the process, you willneed to do the following operation if you want to synchronize theinformation on the withholding client: click on the withholdingclient [personnel information collection]-[more operation], select「Special case processing」-「People file」,select the right people to obtain and file information.

去办税服务厅办理完成后,扣缴客户端信息同步的话还需要您进行如下操作:点击扣缴客户端【人员信息采集】-【更多操作】,选择【特殊情形处理】-【人员并档】,选择正确的人员进行获取并档信息。

境外人员信息变更如何申报个税?

境外人员信息变更如何申报个税?

Tips1

Ifthe overseas personnel have collected information again and submittedit successfully when the key information such as nationality(region), identity certificate, certificate number or name haschanged, it will result in multiple sets of files for the sameperson, and the natural person shall be merged.

假如境外人员在国籍(地区)、身份证件、证件号码或姓名等关键信息发生改变时重新采集过信息并报送成功,则会造成同一人有多套档案,应办理自然人并档。

Tips2

Atpresent, only one of the names or ID numbers may be changed, and notat the same time.

在修改姓名或身份证件号码,目前仅允许对其中一项修改,不得同时修改。

境外人员信息变更如何申报个税?