Inorder to ensure the smooth processing of the application forpermanent residence in China, the applicant's salary and tax paymentmust strictly comply with the relevant requirements. Considering thecomplexity of foreigners' individual incometax policies, and in order to protect the legitimate rights andinterests of taxpayers and prevent tax risks, SFBC has compiled alist of 20 risk points of foreigners'individual income tax policies and management in "GuangzhouLocal Taxation", so as to avoid any tax problems and not toaffect the application for permanent residence in China.
为确保中国永久居留任职类申请的顺利进行，申请人的薪酬和纳税都必须严格符合相关要求。考虑到外籍人员个人所得税政策的复杂性，为保障纳税人的合法权益，防范税务风险，SFBC在“广州地税”中整理了20个外籍人员个人所得税政策及管理的风险点，以避免产生纳税问题，从而不影响中国永久居留的申请。
I.General provisions on income from employment
一、工薪所得一般规定
1.Whether or not foreigners who are subjectto tax obligations have filed a combined declaration for the paymentof individual income tax in respect of their income from wages andsalaries paid both within and outside the country;
1.按规定负有纳税义务的外籍人员取得境内、境外支付工资薪金所得是否已经合并申报缴纳个人所得税；
2.Whether foreigners who have resided inChina for five years and have resided in China for one year or morein the sixth year have declared and paid their individual income taxin China in accordance with the regulations on wages and salaries andother incomes derived from sources inside and outside China;
2.在中国境内居住满五年，且第六年在中国境内居住满一年的外籍人员，来源于中国境内外的工资薪金所得和其它所得是否已经按规定在中国境内申报缴纳个人所得税；
3.Whether the calculation of the foreigners'residence and working time in the country is accurate, and whetherthe tax agreements (arrangements) and taxing formulas are appliedcorrectly;
3.外籍人员境内居住时间、工作时间计算是否准确，税收协定（安排）、计税公式适用是否正确；
4.Overseas companies providing domestic enterprises with technicalsupport, business management support and other labor servicesconstitute permanent establishments in China, and whether the wagesand salaries of their dispatched personnel have been declared andpaid for individual income tax in China in accordance with theregulations;
4.境外公司为境内企业提供技术支援、经营管理支持等劳务在境内构成常设机构，其派遣人员工资薪金所得是否已经按规定在中国境内申报缴纳个人所得税；
5.If a foreigner is employed by a company (including an affiliatedcompany) and also serves as a director or supervisor, whether thedirector's fee or supervisor's fee obtained by the foreigner has beenmerged with the individual's salary income and declared for paymentof individual income tax according to the item of "income fromsalaries and wages";
5.外籍人员在公司（包括关联公司）任职、受雇，同时兼任董事、监事的，其取得的董事费、监事费是否已经与个人工资收入合并，按“工资薪金所得”项目申报缴纳个人所得税；
6.Whether the amount of non-taxable income (including the employer'sfull burden of tax, a fixed amount of tax, a proportional burden, andthe burden of tax in excess of the country of residence) has beenconverted into taxable income for tax reporting purposes;
6.不含税收入额（包括雇主全部负担税款、定额负担、比例负担、负担超过原居住国的税款)是否已经换算成含税收入额申报纳税；
II.Bonuses, subsidies and benefits in kind
二、奖金、补贴、实物福利
7.Whether the income from wages and salaries is fully taxable, andwhether the monthly bonuses, half-yearly awards, and awards for thecompletion of tasks obtained in the same month have been combinedwith the income from wages and salaries to be declared and paid asindividual income tax;
7.工资薪金所得全额纳税，当月取得的数月奖金、半年奖、完成任务奖等是否已经与工资薪金所得合并申报缴纳个人所得税；
8.In the month when the tax liability for salary income is less thanone month or there is no tax liability, whether the monthly bonus,half-yearly award, and award for accomplishing tasks have beendeclared as one month's salary income separately for individualincome tax payment;
8.工资薪金所得纳税义务不满一个月或没有纳税义务当月，取得的数月奖金、半年奖、完成任务奖等是否已经单独作一个月工资薪金所得申报缴纳个人所得税；
9.Whether expatriates' income from year-end lump-sum bonuses, year-enddouble pay, year-end labor bonuses, etc. has been correctlycalculated and declared for tax purposes in accordance with theregulations;
9.外籍人员取得年终一次性奖金、年终双薪、年终劳动分红等所得是否已经按规定正确计算申报纳税；
10.Whether housing allowance, meal allowance, relocation fee, laundryfee, business trip allowance (except for the reasonable standard),family visit fee, children's education fee, language training fee,etc. received by expatriates in the form of cash have been declaredand paid as individual income tax together with salary and wages;whether other forms of subsidies and allowances received byexpatriates in various forms, such as communication fee (except forthe reimbursement of the expenses and within the standard),transportation fee and car allowance, etc. Whether or not they havebeen combined with wages and salaries for individual income taxpurposes;
10.外籍人员取得以现金形式发放的住房补贴、伙食补贴、搬迁费、洗衣费、出差补贴（合理标准除外）、探亲费、子女教育费、语言训练费等是否已经与工资薪金所得合并申报缴纳个人所得税；以各种形式取得的其他形式补贴、津贴如通信费（实报实销及标准内除外）、交通费、用车补贴等是否已经与工资薪金所得合并申报缴纳个人所得税；
11.Whether or not benefits in kind have been commuted in value andcombined with wages and salaries to be declared for individual incometax;
11.以实物形式发放的福利是否已经折算价值与工资薪金所得合并申报缴纳个人所得税；
III.Insurance, equity incentives, severance pay
三、保险、股权激励、退职费
12.Whether the insurance premiums paid by the company for various typesof commercial insurance and social insurance for expatriates andtheir dependents have been declared and paid as individual income taxtogether with the salary income of the month in which they are paidin accordance with the regulations;
12.公司为外籍人员及家属购买的各类商业保险以及社会保险支付的保险费是否已经按规定与支付当月的工资薪金所得合并申报缴纳个人所得税；
13.Whether the income from enterprise annuity contributions obtained byparticipating in an enterprise annuity plan has been correctlycalculated and declared for tax purposes in accordance with theregulations;
13.参加企业年金计划，取得企业年金缴费所得是否已经按规定正确计算申报纳税；
14.Whether the income from incentive awards such as stock options, stockappreciation rights, restricted stock, and stock certificatesacquired by foreigners has been correctlycalculated and declared for tax purposes in accordance with theregulations;
14.外籍人员取得股票期权、股票增值权、限制性股票、股票等激励奖励所得是否已经按规定正确计算申报纳税；
15.Whether foreigners' income from severancepay, compensation for termination of labor contracts, and settling-inexpenses has been properly calculated and declared for tax purposesin accordance with the regulations;
15.外籍人员取得的退职费、解除劳动合同补偿以及安家费等所得是否已经按规定正确计算申报纳税；
IV.Other
四、其他
16.Whether or not the contribution of a foreigner who only serves as adirector or supervisor in a company (including an affiliated company)has been declared and paid for under the item of "Income fromLabor Service Compensation" for the purpose of Individual IncomeTax (IIT);
16.外籍人员仅在公司（包括关联公司）任董事、监事的会费是否已经按“劳务报酬所得”项目申报缴纳个人所得税；
17.Whether the enterprise has already withheld personal income tax underthe item of "income from remuneration for services" fromforeigners who provide independent personalservices on a contractual basis;
17.企业对履约提供独立个人劳务的外籍人员是否已经按“劳务报酬所得”项目扣缴个人所得税；
18.Whether dividend and bonus income paid by a non-foreign-investedenterprise to individual foreignersparticipating in its shares has been fully withheld for personalincome tax;
18.非外商投资企业向参股外籍人员个人支付的股息、红利收入是否已经全额扣缴个人所得税；
19.Whether the transfer of retained earnings and capital surplus of anon-foreign-invested enterprise to the share capital of aforeigner has been declared for payment of individual incometax in accordance with the regulations;
19.非外商投资企业留存收益和资本公积转增外籍人员股本是否已经按规定申报缴纳个人所得税；
20.Whether the transfer of equity interests in domestic enterprises byindividual shareholders of foreigners hasbeen declared for payment of individual income tax in accordance withthe regulations.
20.外籍人员个人股东转让境内企业股权是否已经按规定申报缴纳个人所得税。
V.Employment Requirements for Foreigners in China
五、外籍人士在华就业要求
1.Foreigners must fulfill the following conditions for employment inChina:
1.外籍人士在中国就业须具备下列条件：
(1)Be at least 18 years of age and in good health;
(1)年满18周岁，身体健康；
(2)Possess the professional skills and corresponding work experiencenecessary for the performance of their work;
(2)具有从事其工作所必须的专业技能和相应的工作经历；
(3)No criminal record;
(3)无犯罪记录；
(4)There is an identified unit of employment;
(4)有确定的聘用单位；
(5)Possession of a valid passport or other international travel documentthat can be used in lieu of a passport.
(5)持有有效护照或能代替护照的其他国际旅行证件。
Accordingto article 41 of the Law of the People's Republic of China on theAdministration of Departure and Re-entry, foreigners working in Chinashall obtain work permits and work-type residence permits inaccordance with the regulations.
根据《中华人民共和国出境入境管理法》第四十一条的规定，外国人在中国境内工作，应当按照规定取得工作许可和工作类居留证件。