施工企业境外项目人员外派泰国个税筹划探讨

Discussion on Individual Income Tax Planning for Overseas Project Personnel Dispatched to Thailand by Construction Enterprises

摘要: 当前，中国的“一带一路”倡议与泰国的“泰国4.0”战略、“东部经济走廊”计划完美对接。“东部经济走廊”是双方合作的核心试验区，涵盖了交通、数字、能源等所有基建重点领域。在此契机下，为加强境外施工项目的建设和管控，不可避免地要从国内选派技术和管理人员赴境外工作，其薪酬涉税问题也就摆在各派出企业面前。本文结合中泰个人所得税税法和《中泰税收协定》，以依法合规纳税为前提，以个税筹划为手段，以平衡企业和员工利益为目标，就外派员工的薪酬发放方案、个税缴纳方案和年终汇算清缴等方面进行探讨，并提出了相关实务建议。

Abstract: At present, China’s Belt and Road Initiative aligns seamlessly with Thailand's Thailand 4.0 strategy and the Eastern Economic Corridor (EEC) plan. The Eastern Economic Corridor serves as a core pilot zone for bilateral cooperation, covering all key infrastructure areas such as transportation, digital technology, and energy. Under this opportunity, to strengthen the construction and management of overseas projects, it is inevitable to select technical and managerial personnel from China to work abroad, bringing the issue of tax-related compensation for these employees to the forefront for the dispatching enterprises. This paper, based on Chinese and Thai individual income tax laws and the China-Thailand Tax Treaty, with the premise of lawful and compliant tax payment, uses tax planning as a means and aims to balance the interests of enterprises and employees. It explores the compensation distribution plans, individual tax payment schemes, and annual tax settlement for expatriate employees, offering practical recommendations.