In the past 20 years, China has seen rapid development, leading to an increasing number of job and investment opportunities. This has attracted many foreign professionals and foreign-invested enterprises to work, invest, or engage in business cooperation in China. However, how can foreign individuals legally remit various types of income abroad? China has strict foreign exchange controls, and if one wishes to transfer income to banks outside of China, there must be legitimate reasons and methods for doing so. This is a serious and sensitive topic, but in order to help everyone work comfortably and earn money, we will focus on discussing three main forms of income today.

在近20年飞速发展中，中国的工作和投资机会越来越多。这里吸引来了很多来华工作，投资或商务合作的外籍人士和外商投资企业。那么外籍人士取得的各类收入如何合法向境外支付呢？中国是外汇管控比较严格的国家，如果取得的收入要对中国境外的银行支付，肯定需要合理的理由和方式。这是一个既严肃又敏感的话题，但是为了大家能安心来挣钱，今天我们就主要基于3个主要收入形式来讨论。

1

Salary and Wages

工资薪金

Whether you are employed by a company registered in China or dispatched to work in China by a foreign company, the key consideration is whether you have legally obtained a work permit and residence permit. Additionally, you should have a regular monthly income and pay personal income taxes as per your employment contract.

When you need to remit salary and wages from China to an overseas account, you simply need to bring the following documents to the bank, and no additional fees are required for the transaction. The funds can be directly transferred to the designated applicant's corresponding personal account abroad:

• Employment contract

• Work permit, residence permit, and original passport

• Personal income tax payment certificate

• Any additional supporting documents required by the bank

不管你是来华由注册在中国的公司聘用，还是国外公司聘用外派到中国工作，这里主要考虑是否已经合法办理就业许可和居留许可，并且按合同工资每月有正常的收入和缴纳个人所得税。

当你需要把中国的工资薪金支付出境时，只需要带上以下的文件提交银行，且不需支付额外的其他费用，就可以直接汇到指定的申请人的对应境外的个人账户了。

• 劳动合同

• 工作证，居留许可，护照原件；

• 个人所得税完税证明

• 银行要求的其他补充资料

Example 例子

The applicant's monthly salary before tax is 50,000 RMB (600,000 RMB before tax for the whole year cumulatively), and assuming there are no other tax exemption policies, the annual net salary would be 430,920 yuan. If you want to remit 400,000 yuan at once, it would be considered reasonable. As long as the amount listed on the personal income tax payment certificate is greater than the amount you wish to remit abroad, it would be acceptable.

假如申请人每月税前工资是50000元（全年累计税前600000元），在不享受其他免税政策的情况下，则全年的税后工资是430920元。如果你想一次性支付400000元出境，则是符合合理性的。只要个人所得税完税证明提供的金额大于需要对境外支付的钱就可以。

2

Labor Compensation, Royalties for manuscripts, Royalties, and Property Transfer

劳务报酬，稿酬，特许权使用费，财产转让

Foreign individuals earning labor compensation, royalties, proprietary rights fees, income from the transfer of technical secrets, and proceeds from property sales in China are generally required to pay personal income tax according to Chinese tax regulations. The specific calculation of taxable amounts is as follows:

• Labor compensation and royalties: Taxable amount = Income × (1 - 20%)

• Royalties for manuscripts: Taxable amount = Income × (1 - 20%) × 70%

• Property transfer: Taxable amount = (Total income - Original value of the property - Reasonable expenses) × 20%

• The term "property transfer" includes the transfer of real estate, movable property, and equity interests in non-public companies.

外国人在中国取得的劳务报酬、稿酬、特许权使用费、技术秘密转让收入、财产出售的所得等。这些所得一般按照中国税法规定需要缴纳个人所得税。具体应纳税额计算方式如下：

• 劳务报酬、特许权使用费：应纳税额=收入×（1 - 20%）

• 稿酬：应纳税额=收入×（1 - 20%）×70%

• 财产转让：应纳税额=（收入总额 - 财产原值 - 合理费用）×20%

• 这里的财产转让，包括转让不动产、转让动产、转让非上市公司股权等

Example 例子

If you transfer a property within China, you need to pay the relevant taxes and fees according to the Chinese real estate transaction regulations when selling the property. Additionally, you must calculate personal income tax based on the property transfer formula mentioned above. To remit the funds abroad, you will need to prepare the property transaction contract and the relevant property transaction invoices to present to the bank.

如果转让中国境内房产，那么卖房时，需要根据中国房产交易规则支付相关税费，并按照上述财产转让计税公式缴纳个人所得税，并需要准备房产交易的合同以及相关房产交易发票提供银行即可把钱支付离境。

3

Interest, Dividends, and bonus income

利息、股息、红利所得

Corporate Investment: If you, as an investor, establish a joint venture or wholly-owned company in China, you can receive dividends, bonuses, and interest after paying corporate income tax. For Chinese investors, the dividends received are subject to a 20% personal income tax deduction from the total income. However, foreign investors may benefit from tax exemptions on personal dividends paid abroad according to the Double Taxation Agreement (DTA, which refers to the bilateral tax agreement signed between countries in order to avoid and eliminate the duplication of taxation to the same taxpayers, on the same income, according to the principle of equality and reciprocity). The countries exempted by the agreement enjoy personal income tax exemption when paying personal dividends out of the country (but still have to show a certificate of tax completion for the exemption).

公司投资：如果作为投资人，你在中国设立了合资和独资的公司，在缴纳企业所得税后投资人可以获得股息、红利、利息。作为中国投资人来说，获取的分红需要按总收入的20%进行扣除个人所得税，但是外国投资人根据避免双重征税协定(Double Taxation Agreement, DTA是指国家间为了避免和消除向同一纳税人、在同一所得的基础上重复征税，根据平等互惠原则而签订的双边税收协定。）协定免除的国家在支付个人分红出境时享受个人所得税免税政策（但依然要出示免税的完税证明）。

Author 作者 | Lily