Any individual who has a place of residence in China, or has no place of residence but has resided in China for a year or more, shall pay income tax on their Chinese and worldwide income according to relevant provisions and requirements stipulated in Chinese taxation laws and regulations.
Any individual who has no place of residence in China and does not reside in China, or has no place of residence and has resided in China for less than a year, shall pay income tax on any earnings made in China according to relevant provisions and requirements stipulated in Chinese taxation laws and regulations.
II. Legal Basis
1. Individual Income Tax Law of the People's Republic of China
2. Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
3. Taxation agreements and other related regulations.
III. Application Materials
1. Taxpayer's name, nationality, type of ID and documentation serial number (resident identity card, passport, home return permit or others).
2. Employer's tax code, or location where income-generating actions are performed.
3. Taxpayer's employment contract.
4. Evidence of duration of stay in China.
5. Valid contact address in China (place of residence).
6. Evidence of total annual income.
7. Other information required by Taxation Bureau.
IV. Processing Procedure
Foreign citizen who have accrued taxable earnings from China should declare and pay individual income tax through his/her withholding agents. If the withholding agents are not available or does not fulfill his/her duties, foreign citizens should actively seek out the relevant taxation authority and fulfill individual income tax payment obligations on their own. "Relevant taxation authority" refers to the district/county level taxation authority where the earnings were generated.
Taxpayer (or withholding agent)shall obtain the paper-based Application Form for Declaring Individual Income Tax at the taxation service hall of the relevant taxation authority and initiate the taxpayer registration and filing process for the foreign individual.
Taxpayer (or withholding agent) shall fill in the tax declaration form (with copy) as per instructions, and hand in the form along with other relevant materials such as identification to the taxation service hall of the relevant taxation authority. The taxpayer (or withholding agent) shall keep the copy of the form. After the processing procedure is completed the tax payment completion certificate can be requested.
V. Time Requirement
For income from wages and salaries, the individual income tax shall be levied on a monthly basis. The tax shall be paid by the withholding agents or by taxpayers to the State Treasury within the first 15 days of the following month and file tax returns to the relevant local tax office.
For taxpayer whose income is generated outside China and are obliged to report and pay relevant tax, the shall report and pay the individual income tax to the State Treasury and file tax returns to relevant taxation authority of China within 30 days after the end of each tax year.
VI. Standards for Administrative Charges:
free of charge
VII. Contact Information:
Hi-tech Industry Development Zone Local Taxation Bureau 028-82829867
Jinjiang Local Taxation Bureau 028-86664052
Wuhou Local Taxation Bureau 028-85099871
Chenghua Local Taxation Bureau 028-84458063
Jinniu Local Taxation Bureau 028-87705321
Qingyang Local Taxation Bureau 028-86245018
Wenjiang Local Taxation Bureau 028-82700311
Xindu Local Taxation Bureau 028-83973222
Qing baijiang Local Taxation Bureau 028-83661543
Long quanyi Local Taxation Bureau 028-84845087
Pengzhou Local Taxation Bureau 028-83874724
ChongZhou Local Taxation Bureau 028-82275402
Du jiangyan Local Taxation Bureau 028-87132054
Qionglai Local Taxation Bureau 028-88746835
Shuangliu Local Taxation Bureau 028-85829019
Pixian Local Taxation Bureau 028-87881238
Dayi Local Taxation Bureau 028-88296256
Jintang Local Taxation Bureau 028-84996109
Pujiang Local Taxation Bureau 028-88554309
Xinjin Local Taxation Bureau 028-82550802