在 华 停 居 留 服 务

- Services for Stay and Residence in China-

七、办理签证延期

对持签证入境的外国人，因原入境事由尚未终止或者因其他正当事由需要在签证停留期限届满后继续停留且无需变更签证种类的，可以延长停留期限。办理签证延期需以下材料 :

（一）有效护照或者其他国际旅行证件；

（二）填写外国人签证证件申请表，交一张近期小二寸（33×48mm）白底彩色免冠证件照片 (可现场免费拍照)；

（三）与申请事由相关的证明材料；

（四）其他应当履行的手续和提交的证明材料。

办理签证延期所需申请材料、办理流程及方式、收费依据及标准等具体事宜，可登陆国家移民管理局官方网站办事指引中《外国人签证延期、换发、补发审批服务指南》一栏查询，证件照片标准可在办事服务《出入境证件照片照相指引》一栏中查询，同时可在“办事机构”一栏中查询各地公安出入境管理部门受理点办公地址和联系方式。此外，还可致电12367服务平台咨询。

VII. Visa extension

For foreigners entering China with a visa, if the original reason for entry has not yet been terminated or if for other legitimate reasons that require you to stay beyond the expiration date specified in the visa without the need to change the type of visa, you may apply for extending the visa. Documents required for visa extension are as follows:

(I) Valid passports or other international travel documents;

(II) A completed Foreigner Visa Application Form, and a 33×48mm bareheaded color ID photo taken recently against a white background (free on-site photography is available);

(III) Supporting documents concerning the reason for the visa extension application; 

(IV) Supporting documents concerning other relevant procedures.

For the application documents required for visa extension, processing procedures and methods, fee basis and standards, etc, you can visit the official website of China's National Immigration Administration and refer to the Guide on Visa Extension, Change and Reissuance for Foreigners under "Services", the requirements for the photos for travel documents can be found in the Guidelines for Travel Documents Photographs in the "Services" section. Additionally, you can find the office address and contact information of local exit-entry reception halls in "Office Enquiries" under "Services". You can also dial 12367 for further information.

八、办理居留许可

外国人入境后，因非外交、公务事由需要在中国境内居留的可以按照规定向公安机关出入境管理机构申请居留证件的签发、延期、换发和补发。外国人申请居留证件以及延期、换发、补发，应当由本人到公安机关出入境管理机构办理相关手续，属于国家需要的高层次人才和急需紧缺专门人才以及未满16周岁或者已满60周岁以及因疾病等原因行动不便的，可以由邀请单位或者个人、申请人的亲属、有关专门服务机构代为申请。办理居留许可需以下材料 :

（一）有效护照或者其他国际旅行证件；

（二）填写外国人签证证件申请表，交一张近期小二寸（33*48mm）白底彩色免冠证件照片 (可现场免费拍照)；

（三）与申请事由相关的证明材料；

（四）其他应当履行的手续和提交的证明材料。

办理居留许可所需申请材料及要求、办理流程及方式、办结时限等具体事宜可登陆国家移民管理局官方网站办事指引中《外国人居留证件签发、延期、换发、补发服务指南》一栏查询，证件照片标准可在办事服务《出入境证件照片照相指引》一栏查询，同时可在“办事机构”一栏中查询各地公安出入境管理部门受理点办公地址和联系方式。此外，还可致电12367服务平台咨询。

国家移民局网站网址为：https://www.nia.gov.cn

VIII. Residence permit

Foreigners who, after entering China, need to reside within the territory of the country due to reasons other than diplomatic or official matters shall apply for a residence permit and its extension, change or re-issuance in person at the exit and entry administration authority of China's public security organs to complete relevant formalities. For a foreigner who is a high-level talent or urgently-needed professional, or is under 16 years old or over 60 years old, or with disabilities due to illness or other reasons, the inviting entity/individual, families or relatives of the applicant or a specialized service agency may file the application on behalf of the applicant. Documents required for residence permit application are as follows:

(I) Valid passports or other international travel documents;

(II) A completed Foreigner Visa Application Form, and a 33×48mm bareheaded color ID photo taken recently against a white background (free on-site photography is available);

(III) Supporting documents concerning the reason for the residence permit application;

(IV) Supporting documents concerning other relevant procedures.

For the application materials and requirements, the basic process and method of handling, the time limit and other specific details about residence permit application, foreigners can visit the official website of China's National Immigration Administration and refer to the Service Guide on Issuance of Residence Permit for Foreigners under "Services", the requirements for the photos for travel documents can be found in the Guidelines for Travel Documents Photographs in the "Services" section. Additionally, you can find the office address and contact information of local exit-entry reception halls in "Office Enquiries" under "Services". You can also dial 12367 for further information.

Website address of the National Immigration Administration: https://www.nia.gov.cn

在 华 工 作 相 关 服 务

- Relevant Services for Work in China -

九、申请工作许可

外国人申请工作许可需以下材料 :

（一）填写完整的《外国人来华工作许可申请表》；

（二）工作资历证明；

（三）经附加证明书（已加入《取消外国公文书认证的公约》的国家）或我驻外使领馆认证的最高学位（学历）证书或相关批准文书、职业资格证明；

（四）无犯罪记录证明；

（五）体检证明；

（六）聘用合同或任职证明（包括跨国公司派遣函）；

（七）申请人护照或国际旅行证件；

（八）申请人6个月内正面免冠照片；

（九）随行家属相关证明材料；

（十）其他相关材料。办理方式及地点：由工作单位线上提交申请，各地外国人来华工作服务窗口办理。

IX. Work permit

Documents required for foreigners to apply for work permit are as follows:

(I) A completed Application Form for Foreigner's Work Permit;

(II) Supporting documents concerning work qualifications;

(III) Certificates of the highest academic degree (diploma) or relevant approved documents and professional qualification certificates authenticated by apostille (from member countries of the Convention Abolishing the Requirement of Legalisation for Foreign Public Documents), or by Chinese embassies or consulates abroad;

(IV) Certificates of no criminal record;

(V) Physical health examination certificates;

(VI) Job contracts or certificates of employment (including letters of dispatch from multinational companies);

(VII) The applicants' valid passports or other valid international travel documents;

(VIII) The applicants' bareheaded, full-faced photos taken within 6 months;

(IX) Relevant supporting documents of the accompanying family members;

(X) Other relevant materials as may be required.

The method and place of handling: online applications submitted by the employers; local service centers for foreigners working in China.

十、办理社会保险

外国人在华工作，应按照《中华人民共和国社会保险法》和《在中国境内就业的外国人参加社会保险暂行办法》有关规定，参加社会保险。

参保对象

（一）合法工作依法获得《外国人工作许可证》和外国人居留证件，以及持有外国人永久居留身份证的外国人。

（二）与中国境内工作单位签订劳动合同并且由工作单位发放工资的；或者与国外公司签订合同被派遣来华工作，并由中国境内工作单位发放工资的。

（三）年龄在就业年龄范围内（男60周岁、女55周岁前）。

参保缴费

（一）新参保人员在中国境内工作的，从在中国境内就业开始之月起参保缴费；

（二）外国人士参保险种的缴费基数、缴费比例按缴存地中国籍参保人员标准执行。

互免规定

根据人力资源社会保障部网站信息，中国与德国、韩国、丹麦、加拿大、芬兰、瑞士、荷兰、法国、西班牙、日本、塞尔维亚、卢森堡等国家签署有社会保障协定。具有与中国缔结社会保障协定国家国籍的人员，可按协定免除其规定险种在规定期限内的缴费义务。

办理地点：工作所在地政务服务大厅或人社局服务大厅。

人力资源社会保障部网站网址：http://www.mohrss.gov.cn

X. Social insurance

Foreigners who work in China shall access social security in accordance with the relevant provisions of the Social Insurance Law of the People's Republic of China and the Interim Measures for Social Insurance System Coverage of Foreigners Working within the Territory of China.

Eligible individuals

(I) Individuals who are legally employed in China and have legally obtained the Foreigner's Work Permits, residence permits for foreigners, and Foreign Permanent Resident ID Cards.

(II) Individuals who have signed labor contracts with domestic employers in China and are paid by the employers, or those who have signed contracts with foreign companies and are dispatched to work in China, with your salaries paid by the domestic employers.

(III) Individuals in the employment age (males aged 60 or below; females aged 55 or below).

Insurance payment

(I) If individuals who work within the territory of China just accessed social security, you shall pay the premiums from the month when you start to work in China;

(II) The insurance base pay and the share borne by employers for foreign employees shall be the same as that of Chinese employees according to local standards.

Mutual exemption provisions 

According to the website of the Ministry of Human Resources and Social Security of the People's Republic of China, China has signed social security agreements with many countrie sincluding Germany, Republic of Korea, Denmark, Canada, Finland, Switzerland, the Netherlands, France, Spain, Japan, Serbia, and Luxembourg. Individuals who hold the nationality of a country that has concluded a social security agreement with China may be exempt from the obligation to pay insurance premiums for specified periods as stipulated in the agreement.

Places for handling social insurance: Government service halls or the service halls of bureaus of human resources and social security in the locality where the applicants work.

Website address of the Ministry of Human Resources and Social Security: http://www.mohrss.gov.cn

十一、缴纳个人所得税

居民与非居民身份

外国人士在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满183天的，为中国税收居民，居民个人从中国境内和境外取得的所得，依照中国个人所得税法及相关规定缴纳个人所得税。在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满183天的个人，为非居民个人。非居民个人从中国境内取得的所得，依照中国个人所得税法及相关规定缴纳个人所得税。

在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满183天的个人，为非居民个人。非居民个人从中国境内取得的所得，依照中国个人所得税法及相关规定缴纳个人所得税。

综合所得汇算清缴申报

外国人士为中国税收居民的，纳税年度内取得工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得，在取得所得的次年3月1日至6月30日内填报《个人所得税年度自行纳税申报表》及相关资料，向税务机关办理个人所得税综合所得汇算清缴。符合下列条件之一的外国人士，可免于办理汇算清缴：

（一）符合税收政策规定的汇算清缴豁免申报条件；

（二）已预缴税额与汇算清缴应纳税额一致；

（三）符合汇算清缴退税条件但不申请退税。

如果外国人士不了解自己是否需要办理汇算清缴，可至当地税务机关办税服务厅咨询有关政策并寻求帮助。

办理方式：纳税人可至当地政务服务大厅或税务机关办税服务厅办理，也可下载手机个人所得税APP或通过自然人电子税务局网页端办理。外国人士首次使用个人所得税APP或自然人电子税务局网页端的，需要到当地办税服务厅申请获取注册码，纳税人可以咨询办税服务厅获取帮助。

外国人士为非居民个人的，不办理综合所得汇算清缴。

国家税务总局网站自然人电子税务局网址：https://etax.chinatax.gov.cn

享受税收协定待遇

中国的避免双重征税协定网络已覆盖114个国家（地区）。按协定规定可以享受减税或免税待遇的外国人士，可自行判断符合享受协定待遇条件，在自行申报或通过扣缴义务人扣缴申报时自行享受协定待遇，有关资料留存备查。协定详情请参考国家税务总局网站税收条约栏目。

国家税务总局网站税收条约栏目网址：https://www.chinatax.gov.cn/chinatax/n810341/n810770/common_list_ssty.html

XI. Payment of individual income tax

Residents and non-residents

An individual who is domiciled in China, or an individual who is not domiciled in China but has resided in China for an aggregate of 183 days or more within a tax year, shall be regarded as a resident individual. Income received by a resident individual from within China or overseas shall be subject to individual income tax pursuant to the provisions of the Individual Income Tax Law of the People's Republic of China.

An individual who is not domiciled in China and does not reside in China, or an individual who is not domiciled in China but has resided in China for less than an aggregate of 183 days within a tax year, shall be regarded as a non-resident individual. Income received by a non-resident individual from within China shall be subject to individual income tax pursuant to the provisions of the Individual Income Tax Law of the People's Republic of China.

Annuareconcilation for comprehensive income

Foreign nationals, who are tax residents of China and obtain comprehensive incomes from salary and wages, remuneration for personal services, author’s remuneration and royalties in a tax year, shall fill in the Annual Individual Income Tax Return for Self-Filing and associated forms within the period from March 1 to June 30 of the following year, and do the annual tax reconciliation with the tax authority. Foreign nationals who meet one of the following conditions shall be exempted from the annual reconciliation of individual income tax:

(I) The conditions specified in the tax policy for exemption from the annual reconciliation are met;

(II) The amount of tax withheld matches with the amount of the tax payable;

(III) The conditions for refunding are met, but the claim of tax refunds is waived.

If foreign nationals are unsure whether the annual reconciliation needs to be done, they can seek guidance regarding relevant policies and assistance from the taxpayer service halls of local tax authorities.

Settlement channels: Local government service halls or tax authorities' taxpayer service halls, Individual Income Tax APP, and the Natural Person E-Tax Platform. Foreign nationals need to visit the local taxpayer service halls to apply for a registration code before the first-time use of the Individual Income Tax APP or the Natural Person E-Tax Platform. Taxpayers can seek assistance from taxpayer service halls.

Foreign nationals who are nonresident individuals are not required to deal with the annual reconciliation.

Website address of the Natural Person E-Tax Platform: https://etax.chinatax.gov.cn

Enjoying preferential treatment under tax treaties

China has signed agreements on avoidance of double taxation with 114 countries(regions). Foreign nationals who are eligible for tax reductions or exemptions may judge by themselves the conditions for enjoying such treatment. They can choose to enjoy the treatment upon self-filing or through withholding agents, and relevant documentation shall be retained for future inquiries. For details of the agreements, please refer to the tax treaty section on the website of the State Administration of Taxation.

Website address of tax treaty section: https://www.chinatax.gov.cn/chinatax/n810341/n810770/common_list_ssty.html