AmCham Shanghai invites you to join our SME seminar series about the new policies for non-resident individuals and non-domiciled resident individuals. The event will be held on May 14 from 14:00-16:00 at AmCham Shanghai Trade and Investment Center. This seminar aims at providing insights on the latest PRC individual Income tax reform for foreigners and comprehensive interpretations of the updated amendment.

上海美国商会邀请您加入我们关于无住所个人及非居民个人所得税新政的研讨会。会议将于2019年5月14日14:00至16:00在上海美国商会贸易中心举行，本次研讨会将对最新的外籍个人所得税政策进行解读。

In order to implement the revised Individual Income Tax Law of the People's Republic of China and the Implementation Regulations for the Individual Income Tax Law of the People's Republic of China, China's Ministry of Finance and the State Taxation Administration recently issued the announcements on the Criteria for Determining the Residence Time of Individuals without Domicile in China and Individual Income Tax Policies for Non-resident Individuals and Non-domiciled Resident Individuals. These announcements systematically integrated more than ten related documents under the old tax law, and makes clear the tax policies and management requirements for foreigners residing in China.

为贯彻实施修改后的《中华人民共和国个人所得税法》和《中华人民共和国个人所得税法实施条例》，财政部及国家税务总局最近颁发了《关于在中国境内无住所的个人居住时间判定标准的公告》及《关于非居民个人和无住所个人有关个人所得税政策的公告》。这些公告是对旧税法下十余个相关文件的系统整合，对无住所个人的税收政策及征管要求进行了明确。

A summary discussion of these updates will specifically address the following:

• Provisions on source of income
• The new 6-year rules
• Criteria for determining the residence time of non-domiciled resident individuals
• Taxation and impact of wages and salaries for non-resident individuals and related special items (multi months bonuses and equity incentives for non-resident individuals)
• Relevant management requirement

本次研讨会主要讨论的议题:

• 无住所个人所得来源地的规定
• 无住所个人六年的判定规则
• 无住所个人在华居住时间判定标准
• 无住所个人工资薪金及特殊项目（非居民数月奖金及股权激励）的个税及影响
• 相关征管规定

The presentation will be in Chinese language.

本次活动为中文研讨会。