I. Taxpayer

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