george
外籍个人怎样才能符合居民条件呢？
what are resident individuals?
符合居民个人条件的外籍个人，是指在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的外籍个人。
a resident individual refers to an individual who has a domicile in china or an individual who does not have a domicile in china but has resided in china for an aggregate of 183 days or longer in a single tax year.
george
符合居民条件的个人，可以在个税年度汇算中填报子女教育、赡养老人等专项附加扣除吗？
can resident individuals enjoy special additional deductions in personal income tax like children’s education and elderly care?
可以哦。2019年1月1日至2023年12月31日，外籍个人符合居民个人条件，可以选择享受个人所得税专项附加扣除，也可以选择享受住房补贴、语言训练费、子女教育费等津补贴免税优惠政策，但不得同时享受。外籍个人一经选择，在一个纳税年度内不得变更。
yes. during the period from january 1, 2019, to december 31, 2023, foreign individuals qualified as resident individuals may choose to enjoy either special additional deductions in personal income tax or the tax exemption policy for allowances for housing, language training, and children’s education under the tax law. they shall not enjoy both benefits simultaneously. such a decision by a foreign individual shall not be changed within a tax year.
george
要怎么填报呢？
how to apply for this?
以子女教育为例：
take children’s education as an example：
实名注册
id-based registration
打开“个人所得税”app
click on register——select “大厅注册码注册”——click on “同意”——fill in your personal information as below——drag the slider to the right and click on “下一步”
向左滑动查看
实名登录
id-based login
enter your id and password
drag the slider to the right and click on “下一步”
子女教育
children’s education
prepare your children’s education information, children’s id, and spouse’s id
then click “准备完毕，进入填报”
click on“下一步”
click on“选择子女”
drag the slider to the right and click on “保存”
select your children and fill in the form
click on “提交”
本次子女教育附加扣除填报就完成啦！
then you are all set for the children’s care deduction report!
供稿、制作：周怡汝
上观号作者：上海税务