Acceptance Conditions

An individual of foreign nationality who has a domicile in China, or who has no domicile but has resided in China for an aggregate of 183 days or more in a tax year, is a resident individual.

A resident individual shall pay individual income tax on income derived from sources both inside and outside China, in accordance with the provisions of the Individual Income Tax Law of the People's Republic of China.

Processing Sites

Economic Development Zone Taxation Counter, 2nd floor, Comprehensive Service Center, Pilot Free Trade Zone, 23 Wuyi Shan Road, Wuhu.

Inquiry Hotline

0553-3992576

Processing Method

Taxpayers are advised to primarily use the Individual Income Tax APP or website to finalize their annual settlement.Alternatively, they may choose to do so via mail or by visiting a tax service hall in person.

Required Documents

I. Taxpayers are advised to primarily use the Individual Income Tax APP and website to finalize their annual settlement. The tax authorities will provide a pre-filling service for the tax return items; generally, no additional documents need to be submitted by the taxpayer. If modifications to personal basic information, or claims for deductions or tax incentives are required, relevant information must be recorded or filled out, and supporting documents provided, in accordance with regulations. Taxpayers must carefully review the information to ensure its truthfulness, accuracy, and completeness.
II. Taxpayers opting for the mail-in declaration method to finalize their annual settlement shall submit the Tax Return and other relevant materials (in duplicate):
1. Taxpayers with only domestic comprehensive income shall complete either the Individual Income Tax Annual Self-declaration Form (Form A), the Individual Income Tax Annual Self-declaration Form (Simplified Version), or the Individual Income Tax Annual Self-declaration Form (Q&A Version) as applicable. Taxpayers with overseas income shall complete the Individual Income Tax Annual Self-declaration Form (Form B) and the Detailed Statement of Individual Income Tax Credit for Overseas Income.

2. If claiming Specific Additional Deductions during the annual settlement declaration, the Individual Income Tax Specific Additional Deduction Information Form must be attached.

3. If claiming deductions for commercial health insurance premiums according to regulations, the Detailed Statement of Commercial Health Insurance Premium Deductions must be attached.

4. If claiming deductions for donations to public welfare or charitable causes according to regulations, the Individual Income Tax Deduction Details for Public Welfare and Charitable Donations Form must be attached.

5. If significant changes occur in basic taxpayer information, the Individual Income Tax Basic Information Form (Form B) must be submitted.

Note: Taxpayers can download the relevant declaration forms by logging into the Notice and Announcement section of the State Administration of Taxation Anhui Provincial Taxation Bureau website, or obtain them from the nearest tax service hall.

Process Flow

I. Online Declaration: Individual Income Tax APP

1. APP Registration

After downloading and opening the Individual Income Tax APP, enter the "Me" interface. Click "Register/Login". On the login screen, you can choose to log in with an account password or register an account. Clicking register will present the options: "Registration Code from Hall" or "Facial Recognition Authentication Registration". If you select "Registration Code from Hall", you must first obtain a registration code at a nearby tax service hall before using the app. After correctly entering the registration code and related information, click "Next" to complete registration.

2. Link Bank Card

After logging in, go to the "Me" interface and click into the "Bank Cards" module. It is recommended to add a Type I bank account card for tax refunds. Fill in all required information correctly and click "Next" to complete the addition.

3. Query Income and Tax Details

In the "Services & Inquiries" interface, enter the "Income and Tax Details" module. Select the tax record year and click "Query". You can view your nationwide comprehensive income for Individual Income Tax and the tax amount already declared for that year by the withholding agent.

4. Claim Specific Additional Deductions

In the "Services & Inquiries" interface, click "Specific Additional Deductions". After entering the module, you can make claims based on your actual situation.

5. Annual Final Settlement for Domestic Comprehensive Income

(1) In the "Services &quiries" interface, click "Annual Final Settlement for Comprehensive Income". If your annual comprehensive income is below RMB 60,000, the system will automatically use the "Simplified Declaration" method. The "Standard Declaration" method is automatically used only when annual comprehensive income exceeds RMB 60,000. After entering the module, select the tax year and click "Start Declaration".

(2) Foreign nationals must fill in the cumulative number of days resided in China. If the cumulative number of days resided in China during that tax year is less than 183 days, an annual IIT declaration is not required. Days where the stay in China is less than 24 hours do not count towards the cumulative days resided in China.

(3) Verify personal information and select your "Employing Unit". If you have no employing unit, you can select your "Habitual Residence". The system will automatically assign the competent tax authority.

(4) On the "Income and Pre-tax Deductions" page, verify information such as income, deductions, tax-exempt income, and pre-tax deductions. If you received an annual one-time bonus, you can choose the calculation method for it under "Bonus Calculation Method Selection" within the "Wages and Salaries" section.

(5) After completing the form, return to the main declaration page and click "Next" to enter the "Tax Calculation" interface. Click "Submit Declaration". If eligible for a tax refund, you can select "Apply for Refund". If tax payment is required, click "Pay Immediately" to make the payment.

II. Mail Declaration

Taxpayers can mail their documents to the following address:

Service Point: Tax Counter, Comprehensive Service Center, Pilot Free Trade ZoneAddress: Economic Development Zone Taxation Counter, Floor 2, Comprehensive Service Center, Pilot Free Trade Zone, No. 23 Wuyi Shan Road, Jiujiang District, Wuhu City, Anhui Province, ChinaPhone: 0553-3992576

Postal Code: 241000

III. On-Site Declaration

Taxpayers can visit a tax service hall in person with valid identification documents to complete the process.

Commited Timeframe

Handled Immediately Upon Acceptance

Implementing Body

Taxation Bureau of the Economic Development Zone

Policy Basis

I. Law of the People's Republic of China on the Administration of Tax Collection Article 25, Paragraph 1: A taxpayer must, within the time limit for tax declaration prescribed by laws or administrative regulations or determined by the tax authority in accordance with laws or administrative regulations, and based on the declared items, truthfully complete the tax declaration.

II. Individual Income Tax Law of the People's Republic of China Article 2: The following categories of individual income shall be subject to individual income tax:

1. Income from wages and salaries;

2. Income from remuneration for labor services;

3. Income from author's remuneration;

4. Income from royalties;

5. Income from business operations;

6. Income from interest, dividends, and bonuses;

7. Income from property leasing;

8. Income from property transfer;

9. Contingency income.A resident individual who receives income listed in items 1 to 4 of the preceding paragraph shall calculate the individual income tax on a consolidated basis for each tax year; [...] A taxpayer who receives income listed in items 5 to 9 of the preceding paragraph shall calculate the individual income tax separately in accordance with this Law.

III. Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China Article 25: Circumstances under which obtaining comprehensive income requires final settlement include:

1.Having obtained comprehensive income from two or more sources, and the annual amount of comprehensive income after deducting specific deductions exceeds RMB 60,000;

2. Having obtained one or more types of income from remuneration for labor services, author's remuneration, or royalties, and the annual amount of comprehensive income after deducting specific deductions exceeds RMB 60,000;

3. The tax prepaid during the tax year is less than the tax payable;

4. The taxpayer applies for a tax refund.Where a taxpayer applies for a tax refund, they shall provide a bank account opened within China, and the tax refund shall be processed locally at the place of final settlement.