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Jun 20: New Individual Income Tax Rules & How to Mitigate the Impact

Key Information 活动信息

Date: Thurs. 20th June 6月20日 星期四

Location: Shenzhen 深圳

Language 语言

Chinese Session 普通话场 (13:30-15:30)

English Session  英语场 (15:30-16:00)

Price: Member RMB 100 / Non-member RMB 200

Background 会议背景 

PRC Individual Income Tax (“IIT”) reform is one of the most significant changes over the past 38 years. In March 2019, two most looked-forward to tax circulars were jointly issued by the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”): (1) Public Notice Regarding Criteria for Determining Days of Individuals without Domicile within the Mainland China (“PN 34”); and (2) Public Notice Regarding the IIT Policies for Non-residents and Residents without Domicile (“PN 35”). These two heavy weight Public Notices have systematically consolidated and superseded more than 10 past IIT circulars, and are two of the most important Public Notices issued to date in assembling and smoothing out the implementation of the new IIT law on non-domiciled individuals / expatriates from the tax policies and collection perspectives.

內地個人所得稅稅改是38年來對個人所得稅法的一次最重大的修改。2019年3月,在各界的密切关注和期待中,两个重量级财税文件 - 《关于在中国境内无住所的个人居住时间判定标准的公告》和《关于非居民个人和无住所居民个人有关个人所得税政策的公告》几乎同时出台。作为新个税法全面实施后,个税有关政策梳理和完善的重要拼图之一,这些公告对旧税法下的十余个相关文件进行了系统化整合,对无住所个人的税收政策及征管要求进行了明确。

We have invited PwC tax experts to share with you their professional analysis and in-depth interpretation of the key changes in and implementation of the above new rules; and guiding you in further reviewing the continuity and validity of your existing policies and arrangement in order to better adapt and plan ahead for the post-IIT reform era.


Highlights 关注热点 

  • Key points and consideration for determining number of days residing in the PRC and the new "six-year rule"

  • Determination of source of employment income, calculation of related taxable income and tax treatment for certain special remuneration items (e.g. annual bonus and equity incentives)

  • Changes in and mastering the tax administration requirements

  • Deployment and related tax arrangement

  • Latest Hong Kong Salaries Tax development and its impact on cross border employees and related tax planning opportunities

  • 无住所个人在华居住天数的判定标准、“六年规则”等政策要点及考量

  • 无住所个人工资薪金所得来源地的判定、所得额的计算以及相关特殊项目(非居民个人的数月奖金和股权激励)的计税及影响

  • 无住所个人个税征管要求的变化及把握

  • 无住所个人派遣和相关税务安排的考量

  • 香港薪俸税的最新发展对跨境工作人士的影响和筹划

 Agenda 议程 

Chinese Session 

13:30-14:00 签到

14:00-15:30 个税讲解&问答


English Session

15:30-16:00 Registration

16:00-17:30 Presentation and Q&A

 Speakers 分享嘉宾 

Jessie Cao 曹明洁

Senior Manager,PwC


With over 10 years of experience specialising in Hong Kong / China individual tax consulting and compliance, provide various consulting services for international employees and outbound PRC employees.

A wealth of tax consulting experience on private companies and listed companies’ share transfer transactions and ESOP plan’s tax related issues.


Louis Lam 林灿燊

PwC GMS South China Managing Partner, PwC


With over 20 years of experience specialising in Hong Kong / China cross border individual tax consulting and compliance.

Advises multinational companies on deployment structures and models for talent mobility in China, Hong Kong and overseas for inbound and outbound travellers and assignees, taking into account the local tax incentives, tax and social security treaties protection, mitigation of permanent establishment ("PE") exposures for employers, and non-tax commercial consideration. 


 Event Details 活动信息 

Date 日期: Thurs. 20th June 6月20日 星期四

Time & Language 时间和语言

Chinese Session 普通话场 (13:30-15:30)

English Session  英语场 (15:30-16:00)

Venue: LAX meeting room, 21F, Shenzhen Dinghe Tower, Jintian Road, Futian, Shenzhen

地点:深圳市福田区福华三路鼎和大厦21层寰图 洛杉矶会议室

Price per PessionMember RMB100, Non-member RMB 200


 Registration 活动报名

Reserve your seat by scanning the below QR code.


 Notice 注意事项 

For any enquiries, please contact Miss Lexy via events@britchamgd.com or call 020-83315013 ext. 605.

如有任何咨询,请联系陈小姐 events@britchamgd.com 或者致电020-83315013转605 

Terms and Conditions 活动条款

1. There is limited seating will be provided so to ensure your attendance we encourage advance online registration and payment for the event. We cannot guarantee entry to anyone not registered in advance.



2. If you can not attend the event for which you have registered, please inform us for your cancellation no later than one business day prior to the event. If you fail to notify us of your cancellation in a timely fashion, you will be charged for event costs. 如果你无法参加已报名的活动,请至少提前一个工作日通知商会取消。如果没有提前通知,你仍将被收取活动的费用。

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