Question
01
Q :
我的工資由境外的母公司支付。同時，為了在中國取得工作籤證，我與中國區的分公司約定了最低的工資。這樣的安排可能有問題嗎？
My salary is paid by the overseas parent company. At the same time, in order to obtain a work visa in China, I have agreed on the minimum salaries with a branch of the company in China. Is there any problem with this arrangement?
A :
如果中國區的公司根據你的實際情況合規納稅，則這樣的安排風險較低。首先，中國區的公司作為你的境內僱主，你可以委託中國區公司作為你在中國的個人所得稅扣繳義務人，為你繳納稅款。其次，雖然你的大部分工資由境外母公司支付，但這並不意味著你不需要為這部分收入在中國繳納稅款。你的相關納稅義務請見以下第2問的解答。如中國區公司代為為你繳納稅款，那麼它應當將你的境內僱主（中國區公司）與境外關聯方（向你支付工資的境外母公司）對你的工作安排、境外支付情況以及你的聯繫方式等信息報告給主管稅務機關。因此你的境內僱主應該向稅局披露你來源於境內及境外的工資薪金，並根據稅法規定計算你在中國應該繳納的的個人所得稅，並為你代扣代繳這筆稅款。具體計算請參考《關於非居民個人和無住所居民個人有關個人所得稅政策的公告》。但是如果中國區的公司只就你在從這家公司取得的最低工資來申報納稅，那麼你從中國區公司得到的工資與你實際的工作量以及工作內容可能存在不匹配的情況，這會引起稅務機關的注意。如果稅務機關在稽查過程中發現你在計算稅款過程中沒有將從境外母公司取得的工資薪金考慮在內，那麼你存在被稅務機關認定少繳個人所得稅的風險。
If the Chinese entity declares and pays taxes based on the actual situation, the risk of this arrangement would be relatively low. First of all, you can entrust the Chinese entity, your domestic employer, to be the withholding agent for your Individual Income Tax (「IIT」) in China. Secondly, although most of your salary is paid by the overseas parent company, this does not mean that you are not required to pay taxes in China for this part of income. Please refer to the answer to Question 2 as below for your relevant tax obligations. If a Chinese entity declares and pays taxes on your behalf, it shall report to the competent tax authorities the information about your work arrangement, overseas payment and your contact information from your domestic employer (the Chinese entity) and overseas related parties (the overseas parent company that pays salaries to you). Therefore, your domestic employer shall disclose your wages and salaries from both domestic and overseas sources to the tax bureau, calculate your IIT payable in China according to the applicable tax laws and regulations, and withhold such tax for you. For specific calculations, please refer to the "Announcement on Individual Income Tax Policies for Non-resident Individuals and Non-domiciled Resident Individuals". However, if the Chinese entity only reports and pays taxes for the minimum salaries you received from this entity, the total salaries you receive from the Chinese entity may not match your actual workload and work content, which may raise the attention of the tax authorities. If the tax authorities find out that the wages and salaries that you obtained from overseas parent company are not taken into account for IIT calculation purpose during the tax audit, then you may be exposed to the risk of being determined by the tax authorities to underpay IIT.
相關規定
relevant regulations
《關於非居民個人和無住所居民個人有關個人所得稅政策的公告》
五（二）：關於無住所個人境內僱主報告境外關聯方支付工資薪金所得的規定。無住所個人在境內任職、受僱取得來源於境內的工資薪金所得，凡境內僱主與境外單位或者個人存在關聯關係，將本應由境內僱主支付的工資薪金所得，部分或者全部由境外關聯方支付的，無住所個人可以自行申報繳納稅款，也可以委託境內僱主代為繳納稅款。無住所個人未委託境內僱主代為繳納稅款的，境內僱主應當在相關所得支付當月終了後15天內向主管稅務機關報告相關信息，包括境內僱主與境外關聯方對無住所個人的工作安排、境外支付情況以及無住所個人的聯繫方式等信息。
「Announcement on Individual Income Tax Policies for Non-resident Individuals and Non-domiciled Resident Individuals」
V(2): Provisions on domestic employers reporting payment of income from wages and salaries to non-domiciled individuals by overseas related parties. Where a non-domiciled individual derives income from wages and salaries sourced in China for his/her employment in China, as long as the domestic employer is related to an overseas organisation or individual and his/her income from wages and salaries which should be paid by the domestic employer is paid fully or partially by the overseas related party of the domestic employer, he/she may declare and pay tax on his/her own, or may entrust the domestic employer to pay tax on his/her behalf. Where the non-domiciled individual does not entrust the domestic employer to pay tax on his/her behalf, the domestic employer shall report the relevant information to the tax authorities in charge within 15 days from end of the month in which the relevant income is paid, including work arrangements for the non-domiciled individual by the domestic employer and the overseas related party, overseas payment information as well as contact details of the non-domiciled individual etc.
Question
02
Q :
如果我的勞動合同是同境外的母公司籤訂的，我在中國是否仍然有納稅義務？
If I enter into the labor contract with an overseas parent company, do I still have tax obligations in China?
A :
通常來說，你在中國的納稅義務取決於你在一個納稅年度在中國連續或累計停留的天數。
1.如果你一個納稅年度在中國連續或累計停留183天，則你需要為你從境內、境外取得的全部收入在中國繳納個人所得稅。
2.如果你一個納稅年度在中國連續或累計停留90天以上，但不滿183天，則你只需要對你來源於中國境內的所得在中國繳納個人所得稅。需要注意的是，來源於中國境內的所得是指在中國境內提供勞務取得的所得，而不是指由中國境內機構支付的所得。此外，在該等情況下，如果你的國籍國與中國政府籤訂了《對所得避免雙重徵稅和防止偷漏稅的協定》，你可以根據該協定規定的事項就部分所得在中國避免納稅義務。你可以在以下網址找到相關的文件：www.chinatax.gov.cn。
3.如果你一個納稅年度在中國停留補足90天，則你只需要對你來源於中國境內的、並且由境內機構實際負擔的在中國繳納個人所得稅。
4.除此之外，如果你有一次離開中國超過30天，那麼你來源於中國境外而且由境外單位支付的所得不需要在中國繳納個人所得稅。
Generally speaking, your tax liability in China depends on the number of consecutive or cumulative days you stay in China during a tax year. (1) If you stay in China continuously or cumulatively for 183 days in a tax year, you need to pay IIT in China for all the income derived within and outside China. (2) If you stay in China continuously or cumulatively for more than 90 days but less than 183 days in a tax year, you only need to pay IIT on your China-sourced income. It’s worth noting that the China-sourced income refers to income derived from your labor services provided within China, rather than the income paid by entities within China. In addition, in such cases, if your country of nationality and the Chinese government have signed the Agreement for the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income, you may avoid paying taxes in China for part of your income as stipulated in the Agreement. You may find relevant documents at the following website: www.chinatax.gov.cn. (3) If you stay in China for up to 90 days in a tax year, you only need to pay IIT in China for China-sourced income that is borne by Chinese entity. (4) In addition, if you leave China for more than 30 days at a time, then your foreign-sourced income that is paid by overseas entity shall not be subject to IIT in China.
相關規定
relevant regulations
《中華人民共和國個人所得稅法》
第一條：在中國境內有住所，或者無住所而一個納稅年度內在中國境內居住累計滿一百八十三天的個人，為居民個人。居民個人從中國境內和境外取得的所得，依照本法規定繳納個人所得稅。在中國境內無住所又不居住，或者無住所而一個納稅年度內在中國境內居住累計不滿一百八十三天的個人，為非居民個人。非居民個人從中國境內取得的所得，依照本法規定繳納個人所得稅。納稅年度，自公曆一月一日起至十二月三十一日止。
「Individual Income Tax Law of the People’s Republic of China」
Article 1: Individuals who have a domicile in China, or individuals who do not have a domicile in China but have resided in China for 183 days or more cumulatively within a tax year, shall be deemed as resident individuals. Income derived by resident individuals from China and overseas shall be subject to individual income tax pursuant to the provisions of this Law. Individuals who do not have a domicile in China and have not resided in China, or individuals who do not have a domicile in China but have resided in China for less than 183 days cumulatively within a tax year, shall be deemed as non-resident individuals. Income derived by non-resident individuals from China shall be subject to individual income tax pursuant to the provisions of this Law. Tax year shall start from 1 January and end on 31 December of a calendar year.
《中華人民共和國個人所得稅法實施條例（2018修訂）》
第三條：除國務院財政、稅務主管部門另有規定外，下列所得，不論支付地點是否在中國境內，均為來源於中國境內的所得：（一）因任職、受僱、履約等在中國境內提供勞務取得的所得。
第四條：在中國境內無住所的個人，在中國境內居住累計滿183天的年度連續不滿六年的，經向主管稅務機關備案，其來源於中國境外且由境外單位或者個人支付的所得，免予繳納個人所得稅;在中國境內居住累計滿183天的任一年度中有一次離境超過30天的，其在中國境內居住累計滿183天的年度的連續年限重新起算。
第五條：在中國境內無住所的個人，在一個納稅年度內在中國境內居住累計不超過90天的，其來源於中國境內的所得，由境外僱主支付並且不由該僱主在中國境內的機構、場所負擔的部分，免予繳納個人所得稅。
「Implementation Regulations for the Individual Income Tax Law of the People’s Republic of China」
Article 3: Unless otherwise stipulated by the finance authority and the tax department of the State Council, the following income shall be deemed income sourced in China, regardless if the place of payment is in China: (1) Income derived from labor services provided in China due to tenure of office, employment, performance of contract, etc.
Article 4: For an individual who does not have a domicile in China and has resided in China for 183 days or more cumulatively in a tax year for less than six consecutive years, his/her foreign-sourced income paid by an overseas organization or individual shall, upon filing with the tax authority in charge, be exempted from individual income tax; where he/she leaves China for more than 30 days in any year in which he/she resides in China for 183 days or more cumulatively, the computation of consecutive number of years for which he/she resides in China for 183 days or more cumulatively shall restart.
Article 5: For an individual who does not have a domicile in China and resided in China for not more than 90 days cumulatively in a tax year, his/her income sourced in China which is paid by his/her overseas employer and not borne by the said employer's organization or workplace in China shall be exempted from individual income tax.
Question
03
Q :
如果我在中國出售房屋，我是否可以將賣房所得轉至我境外的帳戶？
If I sell my house in China, can I transfer the income from houses selling (「House Selling Income」) to an account outside of China?
A :
通常情況下，當你賣房的時候，應當用一個境內的帳戶接受購房款。如果你打算將賣房所得轉到境外，你需要向銀行提供買賣合同、完稅證明文件以及其他證明交易真實性以及完整性的材料。只要材料提供符合銀行的規定，你就可以在銀行進行購匯和轉帳匯款。另外需要提醒的是，購房款應當是合法所得。
Under normal circumstances, when you sell your house, you shall use a domestic account to receive the House Selling Income. If you plan to remit the House Selling Income abroad, you shall provide the bank with the sales contract, tax payment receipt and other materials to prove the authenticity and integrity of the transaction. As long as the materials provided conform to the bank's policy, you may purchase foreign exchange and remit funds in the bank. In addition, it should be reminded that the House Selling Income should be legal income.
相關規定
relevant regulations
《關於規範房地產市場外匯管理有關問題的通知》
五、境內分支、代表機構和境外個人轉讓所購境內商品房取得的人民幣資金，經商品房所在地國家外匯管理局分支局、外匯管理部（以下簡稱「外匯局」）審核確認以下文件後，方可購匯匯出：
（一）購匯申請書；
（二）商品房轉讓合同；
（三）房屋權屬轉讓的完稅證明文件。
「Circular of the State Administration of Foreign Exchange and Ministry of Construction on Relevant Issues concerning Regulating the Administration of Foreign Exchange in Real Estate Market」
Article 5: The RMB fund acquired by a domestic branch, representative office or foreign individual through selling domestic commercial housing that it (he) purchases, after the branch of the State Administration of Foreign Exchange or foreign exchange administrative department (hereinafter referred to as the foreign exchange bureau) has examined and verified the following documents, is available to be used to purchase foreign exchange and then be remitted abroad:
1.An application for purchasing foreign exchange;
2.A transfer contract for commercial housing; and
3.The certification documents concerning the tax payments for the transfer of house ownership.
Question
04
Q :
我打算出售我在中國的房屋，但是我的中國買家建議我籤兩份合同，一份房屋買賣合同和一份裝修補償款合同。他說這樣可以避稅。我可以接受這樣的建議嗎？
I intend to sell my house in China, but my Chinese buyer suggested that I may execute two contracts, one for house selling and the other for decoration compensation. He said it would help avoid taxes. May I accept such a suggestion?
A :
首先，這可能影響你將賣方所得匯到國外。如第3個問題所述，當你打算將購房所得匯到你境外的帳戶時，你需要提供房屋權屬轉讓的完稅證明文件，此時，你將無法提供裝修補償款部分的完稅證明，從而使得裝修補償款無法匯到境外。
此外，嚴格來說，這樣的安排是一種偷稅行為。如被稅務機關發現，你不僅需要補繳稅款、支付萬分之五/日的稅收滯納金，同時可能面臨少繳稅款百分之五十以上五倍以下的罰款。
First of all, it may affect your remittance of the income abroad. As mentioned in Question 3, when you intend to remit the House Selling Income to your overseas account, you need to provide the tax payment receipt for the transfer of the ownership of the house. At this time, you will not be able to provide the tax payment receipt for the decoration compensation part, thus making it impossible to remit the part of decoration compensation abroad.
In addition, strictly speaking, such an arrangement is an act of tax evasion. If the arrangement is discovered by the tax authorities, you are not only required to pay the underpaid taxes and a late payment interest with 0.05%/day, but also may be subject to a penalty between 50% to 5 times of the underpaid amount of tax.
相關規定
relevant regulations
《中華人民共和國稅收徵收管理法（2015修正）》
第三十二條：納稅人未按照規定期限繳納稅款的，扣繳義務人未按照規定期限解繳稅款的，稅務機關除責令限期繳納外，從滯納稅款之日起，按日加收滯納稅款萬分之五的滯納金。
第六十四條：納稅人、扣繳義務人編造虛假計稅依據的，由稅務機責令限期改正，並處五萬元以下的罰款。納稅人不進行納稅申報，不繳或者少繳應納稅款的，由稅務機關追繳其不繳或者少繳的稅款、滯納金，並處不繳或者少繳的稅款百分之五十以上五倍以下的罰款。
「Law of the People's Republic of China on the Administration of Tax Collection (Revision 2015)」
Article 32: Where a taxpayer fails to pay taxes or a withholding agent fails to remit tax payments within the specified time limit, the taxation authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within the specified time limit, impose a penalty for late payment on a daily basis at the rate of 0.05% of the amount of tax in arrears, from the date the tax payment is defaulted.
Article 64: Where a taxpayer or a withholding agent works out fraudulent taxation basis, he shall be ordered by the tax authority to correct his acts and be imposed on a fine of 50000 Yuan or less. Where a taxpayer does not file tax returns, or does not pay or underpays the taxes payable, the tax authority shall pursue the payment of the taxes unpaid or underpaid and the late fee, and impose a fine with the amount from 50% to five times of the taxes unpaid or underpaid.
Question
05
Q :
作為一個外國人，我能否在中國享受任何稅收減免政策？
As a foreigner, can I enjoy any tax relief policy in China?
A :
對於下列的津貼收入，你可以豁免個人所得稅的繳納：
1.非現金形式或實報實銷形式取得的合理的住房補貼、夥食補貼和洗衣費;
2. 因到中國任職或離職，以實報實銷形式取得的搬遷收入;
3.按合理標準取得的境內、外出差補貼;
4.探親報銷;
5.語言培訓費和子女教育費補貼。
需要注意的是，根據最新政策，在2019年至2021年的三年過渡期期間，以上津貼收入中的子女教育費、住房補貼、語言培訓費與新個稅法下專項附加扣除項目（只有當你一個納稅年度在中國連續或累計停留183天以上才可以選擇享受專項附加扣除項目）中的子女教育、住房貸款利息或住房租金、繼續教育項目可以二者選一，從2022年開始，子女教育費、住房補貼、語言培訓費將不適用免稅規定，如果你符合享受專項附加扣除項目的條件，則可以選擇相應的專項附加扣除項目來享受優惠。而對於其他的津貼收入，包括探親費、搬遷費、夥食補貼、洗衣費，目前仍然可以依規享受。
You may exempt from IIT for the following allowance income:
1.Reasonable housing subsidies, food subsidies and laundry fees obtained in non-cash form or on actual reimbursement basis;
2.Relocation income obtained on actual reimbursement basis due to the employment or resignation in China;
3.Domestic and overseas travel subsidies obtained based on reasonable standards;
4.Reimbursement of family visits;
5.Subsidies for language training fees and children's education fees.
It’s worth noting that according to the latest policy, during the three-year transition period from 2019 to 2021, you shall either choose to enjoy the (1) children's education fees, housing subsidies, language training fees in the above allowance income, or (2) housing loan interest or housing rent, and continuing education items included in the special additional deduction items under the new IIT law (you may only choose to enjoy such special additional deduction items if you stay in China continuously or cumulatively for more than 183 days in a tax year). Starting from 2022, the above tax exemption provisions will not apply to children's education fees, housing subsidies and language training fees. If you meet the conditions for special additional deduction items, you may choose the corresponding special additional deduction items to enjoy preferential treatment. However, for other allowances, including family visit expenses, relocation expenses, food subsidies and laundry expenses, they may still be enjoyed according to regulations.
相關規定
relevant regulations
《國家稅務總局關於外籍個人取得有關補貼徵免個人所得稅執行問題的通知》
一、對外籍個人以非現金形式或實報實銷形式取得的合理的住房補貼、夥食補貼和洗衣費免徵個人所得稅，應由納稅人在初次取得上述補貼或上述補貼數額、支付方式發生變化的月份的次月進行工資薪金所得納稅申報時，向主管稅務機關提供上述補貼的有效憑證，由主管稅務機關核准確認免稅。
二、外籍個人因到中國任職或離職，以實報實銷形式取得的搬遷收入免徵個人所得稅，應由納稅人提供有效憑證，由主管稅務機關審核認定，就其合理的部分免稅。外商投資企業和外國企業在中同境內的機構、場所，以搬遷費名義每月或定期向其外籍僱員支付的費用，應計入工資薪金所得徵收個人所得稅。
三、對外籍個人按合理標準取得的境內、外出差補貼免徵個人所得稅，應由納稅人提供出差的交通費、住宿費憑證（複印件）或企業安排出差的有關計劃，由主管稅務機關確認免稅。
四、對外籍個人取得的探親費免徵個人所得稅，應由納稅人提供探親的交通支出憑證（複印件），由主管稅務機關審核，對其實際用於本人探親，且每年探親的次數和支付的標準合理的部分給予免稅。
五、對外籍個人取得的語言培訓費和子女教育費補貼免徵個人所得稅，應由納稅人提供在中國境內接受上述教育的支出憑證和期限證明材料，由主管稅務機關審核，對其在中國境內接受語言培訓以及子女在中國境內接受教育取得的語言培訓費和子女費教育費補貼，且在合理數額內的部分免予納稅。
「Notice of the State Administration of Taxation on Issues concerning the Implementation of an Individual Income Tax Levy or Exemption on Allowances of Foreign Individuals」
1.Where reasonable allowances for housing, food and laundry expenses are paid to a foreign individual in a non-cash form or in the form of a reimbursement for money spent, these allowances will be exempt from individual income tax, subject to examination and approval of each case by the principal tax authority. The taxpayer must present the principal tax authority with valid documentation on the above allowances in the month after the allowances are first issued, as well as report any changes to the allowance amount or the form of payment in the month after the amendment. These declarations must be made when the taxpayer is making an individual income tax declaration for wage or salary income.
2.Where a relocation allowance in the form of a reimbursement for money spent is paid to a foreign individual who is taking up or leaving a job in China, the taxpayer must provide valid documentation to the principal tax authority. The principal tax authority will examine and verify these documents and approve an exemption from individual income tax for a reasonable portion of the allowance amount. Where an organisation or premises established in China by a foreign investment enterprise or foreign enterprise makes a payment to its foreign employee on a monthly or regular basis in the name of relocation expenses, that payment must be included in wage and salary income calculations and will be subject to individual income tax.
3.Where a business trip allowance is paid at a reasonable standard to a foreign individual for travel both within and outside China, the taxpayer must provide receipts (photocopies) of transport and accommodation expenses or present the business trip plans arranged by the enterprise. The principal tax authority will approve a tax exemption after it has examined and verified these documents.
4.Where a home leave travel allowance is paid to a foreign individual, the taxpayer must provide receipts (photocopies) of the transport expenses incurred. After examining and verifying these documents, the principal tax authority will approve a tax exemption for a reasonable portion of the allowance amount in accordance with the actual amount used by the individual, the number of home leave trips taken each year and the payment standards.
5.Where an allowance is paid to a foreign individual to cover language training fees and children's education fees incurred while the foreign individual is in China, the taxpayer must provide receipts and dated documentation which show that the above education was received within Chinese territory. After examining and verifying these documents, the principal tax authority will approve a tax exemption for a reasonable portion of the allowance amount in accordance with the actual fee amounts paid for the language training and children's education within Chinese territory.
《關於個人所得稅法修改後有關優惠政策銜接問題的通知》
七、關於外籍個人有關津補貼的政策:
（一）2019年1月1日至2021年12月31日期間，外籍個人符合居民個人條件的，可以選擇享受個人所得稅專項附加扣除，也可以選擇按照《財政部 國家稅務總局關於個人所得稅若干政策問題的通知》（財稅〔1994〕20號）、《國家稅務總局關於外籍個人取得有關補貼徵免個人所得稅執行問題的通知》（國稅發〔1997〕54號）和《財政部 國家稅務總局關於外籍個人取得港澳地區住房等補貼徵免個人所得稅的通知》（財稅〔2004〕29號）規定，享受住房補貼、語言訓練費、子女教育費等津補貼免稅優惠政策，但不得同時享受。外籍個人一經選擇，在一個納稅年度內不得變更。
（二）自2022年1月1日起，外籍個人不再享受住房補貼、語言訓練費、子女教育費津補貼免稅優惠政策，應按規定享受專項附加扣除。
「Notice of the Ministry of Finance and the State Administration of Taxation on Issues Relating to Transition of Preferential Policies following the Revision of the Individual Income Tax Law」
Article 7: Policies on subsidies and allowances of foreign individuals:
1.During the period from 1 January 2019 to 31 December 2021, a foreign individual who satisfies the resident individual criteria may opt to claim special additional deductions for individual income tax, or opt to enjoy tax exemption policies for subsidies and allowances such as housing allowance, language class fees, children education fee etc stipulated in "the Notice of the Ministry of Finance and the State Administration of Taxation on Issues Relating to Several Individual Income Tax Policies (Cai Shui [1994] No. 20)", "the Notice of the State Administration of Taxation on Issues concerning the Implementation of an Individual Income Tax Levy or Exemption on Allowances of Foreign Individuals (Guo Shui Fa [1997] No. 54)" and "the Notice of the Ministry of Finance and the State Administration of Taxation on Collection and Exemption of Individual Income Tax on Housing and Other Subsidies Received by Foreigners for Accommodation etc in Hong Kong and Macau (Cai Shui [2004] No. 29)", but shall not claim special additional deductions and tax exemption incentives concurrently. The option made by a foreign individual shall not be changed within a tax year.
2.With effect from 1 January 2022, foreign individuals shall cease to enjoy tax exemption policies for subsidies and allowances such as housing allowance, language class fees, children education fee, and shall claim special additional deductions pursuant to the provisions.
Question
06
Q :
若我工作的機構不向我提供任何關於我所納稅款的信息，我應該如何了解我的納稅情況？
If the organization I work for does not provide me with any information about my tax payment, how should I know about my tax payment?
A :
你可以前往你的僱主所在地的稅務機關，申請查閱你的納稅記錄。
You can go to the tax authority where your employer is located and apply to check your tax records.
Question
07
Q :
當我離開中國時，我允許隨身攜帶多少現金？
How much cash do I allow to carry when I leave China?
A :
你可以至多攜帶人民幣2萬元現金出境。若你希望攜帶外幣出境，你至多可攜帶美金5000元或等額其他貨幣。若你希望帶更多的外幣現金離境，你需要向銀行申請許可。
You may carry up to RMB 20,000 in cash out of the country. If you wish to bring foreign currency abroad, you may bring up to US$ 5000 or equivalent in other currencies. If you want to take more foreign currency cash out of the country, you are required to apply to the bank for permission.
相關規定
relevant regulations
《中國人民銀行公告[2004]第18號——關於調整國家貨幣出入境限額的公告》
中國公民出入境、外國人入出境每人每次攜帶的人民幣限額由原來的6000元調整為20000元。
「Announcement of the People's Bank of China [2004] No.18-Announcement on Adjusting the Limit of Entry and Exit of National Currency」
The limit of RMB carried by Chinese citizens and foreigners for each entry and exit is adjusted from 6,000 yuan to 20,000 yuan.
《國家外匯管理局、海關總署關於印發的通知》
出境人員攜帶不超過等值5000美元（含5000美元）的外幣現鈔出境的，無須申領《攜帶證》，海關予以放行；出境人員攜帶外幣現鈔金額在等值5000美元以上至10000美元（含10000美元）的，應向外匯指定銀行申領《攜帶證》，海關憑加蓋外匯指定銀行印章的《攜帶證》驗放；出境人員原則上不得攜帶超過等值10000美元的外幣現鈔出境，對屬於下列特殊情況之一的，出境人員可以向外匯局申領《攜帶證》：
1.人數較多的出境團組；
2.出境時間較長或旅途較長的科學考察團組；
3.政府領導人出訪；
4.出境人員赴戰亂、外匯管制嚴格、金融條件差或金融動亂的國家；
5.其他特殊情況。
"The Notice of the State Administration of Foreign Exchange and the General Administration of Customs on Issuing the Interim Measures for the Administration of 'Entry and Exit of Foreign Currency Cash Carried Out of the Country'"
If an outbound person carries foreign currency cash not exceeding the equivalent of US$ 5,000 (including US$ 5,000) out of the country, he does not need to apply for a "Carrying Certificate" and the customs will release him. If the amount of foreign currency cash carried by outbound personnel is equal to more than US$ 5,000 to US$ 10,000 (including US$ 10,000), they shall apply to the designated foreign exchange bank for a "Carrying Certificate", which shall be verified and released by the customs with the seal of the designated foreign exchange bank. In principle, outbound personnel are not allowed to carry foreign currency cash exceeding the equivalent of US$ 10,000 out of the country. For any of the following special circumstances, outbound personnel may apply to the foreign exchange bureau for a "carrying permit":
1.Large number of outbound delegations;
2.Scientific investigation groups with long departure time or long journey;
3.Government leaders to visit;
4.Outbound personnel to war, strict foreign exchange control, poor financial conditions or financial turmoil in the country;
5.Other special circumstances.
來源：復恩法律
原標題：《涉外法律問答丨外籍居民個稅問題Q&A》