The Qingdao Taxation Bureau of the State Administration of Taxation recently held a live broadcast on foreign teachers' tax treaty treatment policies. The following is a summary of the Q&A in the live broadcast.
Q: I am a foreigner working in a training institution. Can I obtain the preferential terms of the tax treaty between foreign teachers and researchers?
问：我是一个在培训机构工作的外国人。我能获得外籍教师和研究人员之间的税收条约的优惠条款吗？
A: No.A: 不能。Explanation: According to the Announcement of the State Administration of Taxation on Further Improving the Implementation of Provisions on Teachers and Researchers in Tax Treaties (Announcement No. 91 of the State Administration of Taxation in 2016), "universities, colleges, schools, or other government-recognized educational institutions". In China, it refers to schools that implement pre-school education, primary education, secondary education, higher education, and special education, specifically including kindergartens, ordinary primary schools, adult primary schools, ordinary middle schools, vocational middle schools, ordinary senior high schools, adult senior high schools, vocational schools, adult vocational schools, vocational senior high schools, technical schools, special education schools, foreign children's schools, regular universities, vocational (vocational) colleges, and adult higher education schools.The training institution is not a school, so you cannot benefit from the foreign teachers and researchers tax treaty benefits.
说明：根据《国家税务总局关于进一步完善税收条约教师和研究人员规定的公告》（2016年国家税务总局公告No.91），“大学、学院、学校或其他政府认可的教育机构”。在中国，是指实施学前教育、初等教育、中等教育、高等教育和特殊教育的学校，具体包括幼儿园、普通小学、成人小学、普通中学、职业中学、普通高中、成人高中、职业学校、成人职业学校、职业高中、技术学校、特殊教育学校、外国儿童学校、普通大学、职业（职业）学院和成人高等教育学校。培训机构不是一所学校，所以你不能从外籍教师和研究人员的税收条约优惠中获益。
Q: I am a Canadian teacher currently working and teaching in a Qingdao school, can I take advantage of the preferential terms of the tax treaty for foreign teachers and researchers?
问：我是一名加拿大教师，目前在一所青岛学校工作和教学，我能利用对外国教师和研究人员的税收条约的优惠条款吗？
A: No.A: 不能。Explanation: According to the China-Canada Tax Treaty, China and Canada have not entered into a clause regarding teacher concessions, so you will not be able to take advantage of the tax provisions.
说明：根据中加税收条约，中国和加拿大还没有签订关于教师优惠的条款，因此您将无法利用税收条款。
Q: I am a Korean teacher and I am working as an administrator in a school, can I take advantage of the preferential terms of the tax treaty for foreign teachers and researchers?
问：我是一名韩国教师，我在一所学校担任管理人员，我能利用对外籍教师和研究人员的税收条约的优惠条款吗？
A: If you work only in an administrative capacity, then you cannot take advantage of the tax incentive provisions.A: 如果你只以行政身份工作，那么你就不能利用税收优惠条款。Explanation: According to the Announcement of the State Administration of Taxation on Issues Related to the Implementation of Tax Treaty Terms for Teachers and Researchers (Announcement No. 42 of the State Administration of Taxation in 2011) ,"The teaching, lecturing, or research stipulated in the terms of the tax treaty for teachers and researchers includes all kinds of teaching, lecturing, or research activities conducted within or outside the country at the request of the employing unit, as well as activities of planning, consulting, and administrative management activities undertaken in conjunction with teaching, lecturing, or research activities. This does not include activities that are solely engaged in planning, consulting, and administrative management. Occasional lectures given in the course of such planning, consulting and administrative activities shall not be regarded as teaching, lecturing or research activities"
说明：根据国家税务总局关于实施教师和研究人员税收条约条款有关问题的公告（公告No.42国家税务总局2011），“教学、讲座、研究税收条约规定的教师和研究人员包括各种教学，在国内或国外的讲座、研究活动，以及与教学、讲课、研究活动同时开展的规划、咨询、行政管理活动。这并不包括仅仅从事规划、咨询和行政管理的活动。在计划、咨询、行政活动过程中偶尔进行的讲座，不得视为教学、讲课、研究活动。”
Q: I am appointed by a school in the United States to carry out teaching activities in China for a collaborative project between the U.S. and Chinese schools. May I be eligible for the tax treaty benefits for foreign teachers and researchers?
问：我被美国的一所学校任命，为美国和中国学校的合作项目在中国开展教学活动。我是否有资格享受外国教师和研究人员的税收条约优惠？
A: No.A: 不能。Explanation: According to the Announcement of the State Administration of Taxation on Issues Related to the Implementation of Tax Treaty Terms for Teachers and Researchers (Announcement No. 42 of the State Administration of Taxation in 2011) , "Personnel assigned by overseas educational institutions to carry out relevant teaching activities for the cooperative project between the overseas educational institutions and domestic institutions shall not be subject to the provisions of the teachers and researchers of the tax treaty".
说明：根据《国家税务总局关于实施教师研究人员税收条约条款有关问题的公告》（2011年国家税务总局公告No.42），“境外教育机构为境外教育机构合作项目开展相关教学活动的人员，不遵守税收条约教师研究人员的规定”。
Q: I am a Korean teacher. How do I calculate the tax holiday for teaching in China?
问：我是一名韩国老师。我如何计算在中国教学的免税期？
A: According to the provisions of the Sino Korean tax agreement regarding teachers and researchers Any individual who is, or was a resident of the other Contracting State immediately before traveling to that Contracting State, at the request of a university, college, school, or other non-profit educational or research institution recognized by the government of that Contracting State, stay in that Contracting State solely for the purpose of teaching, lecturing, or research. Any remuneration received by him for teaching, lecturing, or research shall be be exempt from tax in that Contracting State for a period of three years from the date of his first arrival.A: 根据中韩税务协定关于教师和研究人员的规定，任何个人在前往该缔约国另一方之前，应该缔约国政府认可的大学、学院、学校或其他非营利性教育或研究机构的要求，仅为教学、讲课或研究而留在该缔约国。他因教学、演讲、研究而获得的任何报酬，自他第一次到达该缔约国之日起，在该缔约国的三年内应免税。"In the tax treaties that have been signed and have been implemented, it is stipulated that teachers and researchers from the other country who receive remuneration for teaching, lectures, or research are exempt from tax within three years from the date of their arrival or within the first three years, and shall be taxed from the fourth year onwards if they have been engaged in the above activities for a period of more than three years.
“已经签署和实施的税收条约规定，其他国家的教师和研究人员获得教学、讲座、研究报酬的，在到达之日起三年内或者头三年内免税，从事上述活动三年以上的开始纳税。
Q: I qualified last year but did not take advantage of the tax teacher and researcher credit provisions.Can I still get a tax refund?
问：我去年获得了考试资格，但没有利用税务教师和研究员的信贷规定。我还能得到退税吗？
A: Non-resident taxpayers who are eligible for but have not yet enjoyed treaty benefits and overpaid taxes may request a refund of the overpaid taxes from the competent tax authority within the period specified in the Tax Administration Law, either on their own or through withholding agents, and submit the materials specified in Article 7 of the State Administration's Announcement No. 35 of 2019.
A: 符合条件但尚未享受条约福利和多缴税款的非居民纳税人，可以自行或者通过扣缴义务人，在税务行政管理法规定的期限内要求主管税务机关退还多缴税款，并提交国家政府2019年第No. 35号公告第七条规定的材料。
Q: How can I take advantage of the preferential provisions of the tax treaty?
问：我如何利用税收条约中的优惠条款？
A: Non-resident taxpayers who declare on their own and determine that they meet the conditions for treaty treatment and need to take advantage of treaty treatment should submit the "Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits". In the case of withholding at source and designated withholding, non resident taxpayers who determine that they meet the conditions for treaty treatment and need to take advantage of treaty treatment should fill out the "Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits"truthfully, submit it to their withholding agents on their own initiative and collect and retain relevant materials for future reference in accordance with Article 7 of the State Administration's Announcement No. 35 of 2019. After receiving the "Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits", the withholding agent confirms that the information provided by the non resident taxpayer is complete.A: 非居民纳税人自行申报并确定符合条约待遇条件，需要利用条约待遇的，应当提交《非居民纳税人申报税收条约待遇申报表》。非居民纳税人对源头扣缴和指定扣缴的，认定符合条约待遇条件，需要享受条约待遇的，应当如实填写《非居民纳税人要求纳税条约优惠申报表》，按照2019年公告第7条的规定主动报送扣缴义务人，并收集、保留相关资料以备日后参考。扣缴义务人收到《非居民纳税人申报纳税条约优惠申报表》后，确认非居民纳税人提供的资料完整。The withholding agent shall withhold the tax in accordance with the tax laws and regulations of China, and truthfully submit the "Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits" as an attachment for withholding declaration to the competent tax authorities.
扣缴义务人应当按照中国税务法律法规的规定代扣代缴，并如实向主管税务机关报送《非居民纳税人申报表》作为扣缴申报附件。
Q: According to Article 7 of Announcement No. 35 of 2019, non-resident taxpayers are required to collect and retain relevant information for future reference. What information do I need to retain?
问：根据《2019年第No.条第35号公告》第7条的规定，非居民纳税人需要收集和保留相关信息，以供日后参考。我需要保留什么信息？
A: According to the requirements of Announcement No. 35 of of 2019 the State Administration of Taxation, non-residents are required to retain the following information:A: 根据国家税务总局2019年公告第35号的要求，非居民必须保留以下信息：(1) A tax resident certificate issued by the tax authority of the other contracting party to the agreement to prove the tax resident status of the non-resident taxpayer in the current year or the previous year;(1) 本协议另一缔约方税务机关出具的税务居民证明，证明非居民纳税人当年或者上一年的税务居民状况；(2)Contracts, agreements, resolutions of the board of directors or shareholders' meetings, payment vouchers and other ownership certification materials related to the acquisition of relevant income;(2)与取得有关收入有关的合同、协议、董事会、股东会决议、付款凭证等所有权证明材料；(3)Other information that the non-resident taxpayer considers to be able to prove that he is eligible for the agreed treatment.
(3)非居民纳税人认为能够证明其有资格接受约定待遇的其他信息。
