Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

The forms can be found and downloaded in the "download center" on the website of Beijing Municipal Tax Service or collected at local tax service halls.

Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

Where a taxpayer fails to file the tax declaration and submit the tax materials within the prescribed period, the result of tax credit evaluation will be affected, and the taxpayer shall assume corresponding legal liabilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

Taxpayers who enjoy special additional deductions for children's education, continuing education, interest on housing loans or housing rent and support for the elderly  shall provide the withholding agents who pay wages and salaries with relevant information on the above-mentioned special additional deductions for deduction starting from the time they meet the conditions, and  they can have the deductions while filing final settlement and payment with the competent tax authority in the place where the settlement is made. Taxpayers who do not derive income from wages and salaries but derive income from remuneration for personal services, author's remuneration and royalties only, they need to enjoy special additional deductions, shall submit the Information Form for Special Additional Deductions of Individual Income Tax to the competent tax authority in the place where the settlement is made, and have the deductions made while filing declaration for final settlement and payment. Taxpayers who enjoy special additional deduction for treatment of critical illness, shall have the deduction while filing declaration for final settlement and payment with the competent tax authority in the place where the settlement is made.

Taxpayers who have unpaid or underpaid taxes shall settle the outstanding or unpaid taxes before canceling their household registration. If taxpayers pay taxes in installments and do not finish all the payments, they shall settle the unpaid taxes before canceling their household registration.

Where a taxpayer needs to make final settlement and payment, one  shall file the tax declaration with the competent tax authority in the place where the employer works for is located. If a taxpayer has more than two jobs, one may choose to file the tax declaration with the competent tax authority in the place where one of the employers is located. If a taxpayer has no employer, one shall file the tax declaration with the competent tax authority in the place where his or her household registration is or in the place of habitual residence.

When applying for final settlement and payment of tax for aggregate income, taxpayers shall prepare materials related to income, special deductions, special additional deductions, other deductions, donations, and tax benefits identified according to laws, and retain them for future reference or submission according to relevant regulations.

The forms can be found and downloaded in the "download center" on the website of Beijing Municipal Tax Service or collected at local tax service halls.

Individual business owners, sole proprietorship enterprise investors, individual partners of partnership enterprises, individual contracting and leasing operators, and other individuals engaged in production and business operation activities shall file advance tax payment declaration and complete final settlement and payment if they derive income from business operation. Income from business operation shall include the following circumstances:

(1) income from production and business operation of individual businesses, and income from production and business operation of sole proprietorship enterprise investors and partners of partnership enterprises from sole proprietorship enterprises and partnership enterprises registered in China;

(2) income from individual engagement in activities of running schools, medical services, consultations and other paid services according to laws;

(3) income from individual engagement in contracting operation, leasing operation, subcontracting and subletting of enterprises and public institutions;

(4) income from other production and business operation activities.

Where a taxpayer derives income from business operation, the taxable income shall be the balance of the total income of each taxable year minus costs, expenses and losses, and the individual income tax shall be calculated on annual basis. Taxpayers shall fill in the Tax Return for Individual Income Tax on Income from Business Operation (Form B) and other relevant materials before March 31 of the following year when the income is derived and make final settlement and payment to the competent tax authority in the place where the operation management is located.

Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

The forms can be found and downloaded in the "download center" on the website of Beijing Municipal Tax Service or collected at local tax service halls.

Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

Electronic signatures used by taxpayers that meet the conditions stipulated in the regulation on electronic signature have the same legal effect as handwritten signatures or seals.

Where a taxpayer fails to file tax declaration and submit tax materials within the prescribed period, the result of tax credit evaluation will be affected, and the taxpayer shall assume corresponding legal liabilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

Individual business owners, sole proprietorship enterprise investors, individual partners of partnership enterprises, individual contracting and leasing operators, and other individuals engaged in production and business operation activities shall file advance tax payment declaration and apply for final settlement and payment if they derive income from business operation. Income from business operation shall include the following circumstances:

(1) income from production and business operation of individual businesses, and income from production and business operation of sole proprietorship enterprise investors and partners of partnership enterprises from sole proprietorship enterprises and partnership enterprises

(2) income from individual engagement in activities of running schools, medical services, consultations and other paid services according to laws;

(3) income from individual engagement in contracting operation, leasing operation, subcontracting and subletting of enterprises and public institutions;

(4) income from other production and business operation activities.

Where taxable income cannot be calculated correctly due to the failure of the taxpayer to provide complete and accurate tax payment materials for the production and operation activities, the taxable income or taxable amount shall be verified and determined by the competent tax authority.

Where an individual derives income from business operation and has no aggregate income, when calculating of tax payable of each taxable year, CNY 60,000 of expenses, special deductions, special additional deductions and other deductions confirmed according to laws shall be deducted. The special additional deductions will be deducted when applying for final settlement and payment.

Taxpayers with unpaid or underpaid taxes shall settle the outstanding or unpaid taxes before canceling their household registration. If taxpayers pay taxes in installments and do not finish all the payments, they shall settle the unpaid taxes before canceling their household registration.

The materials related to the tax benefits enjoyed by the taxpayer according to the law shall be retained for future reference or submission according to relevant regulations.

Taxpayers who have no payable tax during the taxable period shall also file the tax declaration according to relevant regulations.

In accordance with tax laws, regulations, rules and other relevant provisions, individual residents who derive income from interest, dividends and bonuses, income from lease of property, income from transfer of property, contingent income without withholding agents, or when withholding agents fail to withhold taxes, or under other circumstances prescribed by the State Council, shall file tax declarations and pay taxes on their individual income to the competent tax authorities before June 30th of the following year when the income is derived. If the tax authority notifies the deadline for payment, the taxpayer shall pay the tax according to the deadline.

Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

The forms can be found and downloaded in the "download center" on the website of Beijing Municipal Tax Service or collected at local tax service halls.

Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

Tax officers verified by real-name information will no longer provide materials like registration certificates and copies of ID cards.

Taxpayers who have unpaid or underpaid taxes shall settle the outstanding or unpaid taxes before canceling their household registration. Taxpayers who pay taxes in installments and do not finish all the payments, shall settle the unpaid taxes before canceling their household registration.

The tax authority in the place where the invested enterprise is located shall be the competent tax authority for the individual income tax on the income from transfer of personal equity. Under any of the following circumstances, the taxpayer shall declare and pay tax to the competent tax authority before the 15th day of the following month in accordance with the law:

(1) the transferee has paid or partially paid the transfer price of the equity;

(2) the equity transfer agreement has been signed and entered into force;

(3) the transferee has actually performed the shareholder's duties or enjoyed the shareholder's rights and interests;

(4) the judgement, registration or announcement of relevant state departments takes effect;

(5) the equity has been enforced by a judicial or administrative agency, the equity has been used for outbound investment or other non-monetary transactions, the equity has been used to offset the debt or other equity transfer has been completed;

(6) other circumstances identified by tax authorities that there is evidence showing the equity has been transferred.

Where an individual transfers real estate, the tax authority shall verify the payable individual income tax according to the real estate registration and other relevant information. When processing the transfer registration, the registration authority shall examine the tax payment certificate of the individual income tax related to the transfer of the real estate. If an individual applies for change of registration due to transfer of equity, the market entity registration authority shall examine the tax payment certificate of the individual income tax related to the equity transaction.

Where a taxpayer enjoys tax reduction and exemption and tax treaty benefits for non-residents, he or she can make tax declaration by choosing the most preferential tax reduction and exemption.

Taxpayers who meet the preferential tax conditions shall file tax declarations according to the regulations during the tax reduction or exemption period and fill in the preferential items on the return and its attached form.

In accordance with the relevant provisions of tax laws and regulations and tax treaties, non-resident taxpayers shall fill in and submit the relevant declaration forms in writing to the competent tax authorities for individual income derived within China.

Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

The forms can be found and downloaded in the "download center" on the website of Beijing Municipal Tax Service or collected at local tax service halls.

Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

Non-resident individual refers to an individual who neither has a domicile nor resides in China, or who has no domicile and resides in China for less than 183 days in a tax year. The cumulative number of days an individual without domicile resides in China in a tax year shall be calculated according to the cumulative number of days an individual stays in China. If an individual stays for 24 hours in China on the same day, the hours of staying shall be counted in days of residence in China, while an individual stays for less than 24 hours in China, the hours of staying shall not be counted in days of residence in China.

The circumstances under which non-resident individuals shall file self-declaration of individual income tax include:

(1) there is no withholding agent for taxable income derived within China;

(2) the withholding agent fails to withhold tax for taxable income derived within China;

(3) deriving income from wages and salaries from two or more payers within China;

 (4) Other circumstances prescribed by the State Council.

Where a non-resident individual derives income from wages, salaries, income from remuneration for personal services, income from author's remuneration, income from royalties and the withholding agent fails to withhold tax, he or she shall file a tax declaration with the competent tax authority in the place where the withholding agent is located before June 30th of the following year when the income is derived. If there are more than two withholding agents who fail to withhold tax, the non-resident individual shall choose to file the tax declaration with the competent tax authority where one of the withholding agents is located.

Where a non-resident individual derives income from wages and salaries from more than two payers within China, he or she shall file a tax declaration with the competent tax authority in the place where one of the employers that he or she works for is located before the 15th day of the next month of deriving the income.

Where a non-resident individual derives income from interest, dividends, bonuses, income from lease of property, income from transfer of property and contingent income, and the withholding agent fails to withhold tax, he or she shall file tax declaration with the competent tax authority before June 30th of the following year when the income is derived. If the tax authority notifies the deadline for payment, the taxpayer shall pay the tax according to the deadline.

Where a non-resident individual leaves China before June 30th of the following year (except for temporary departure), he or she shall file the tax declaration before leaving the country.

Taxpayers who meet the preferential tax conditions shall file tax declarations according to the regulations during the tax reduction or exemption period and fill in the preferential items on the return and its attached form.

Individual income tax on income from transfer of restricted shares shall be collected through a combination of such ways as advance withholding and prepayment by securities institutions, declaration and settlement by the taxpayers themselves and direct withholding and payment by securities institutions. The amount of tax payable shall be calculated by the taxpayer according to the actual income from transfer and the actual cost, and if there is any discrepancy between tax payable and the tax pre-withheld and prepaid by the securities institution, the taxpayer shall, within three months from the first day of the following month after the advance withholding and prepayment of the tax by the securities institution, apply for settlement to the competent tax authority in the place where the securities institution is located, and handle the matters concerning the declaration and settlement of tax.

Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

The forms can be found and downloaded in the "download center" on the website of Beijing Municipal Tax Service or collected at local tax service halls.

Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

Where a taxpayer fails to file the tax declaration and submit the tax materials within the prescribed period, the result of tax credit evaluation will be affected, and the taxpayer shall assume corresponding legal liabilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection. 　

Tax officers verified by real-name information will no longer provide materials like registration certificates and copies of ID cards.

Restricted shares include:

(1) the original non-tradable shares held by shareholders after the share-trading reform of a listed company is completed but before the day when the stock is resumed for trading, and the bonus shares and transferred shares bred by the aforesaid shares from the day when the stock is resumed for trading to the day when the restricted shares are released from trading restrictions (hereinafter referred to as restricted shares formed by share-trading reform);

(2) the restricted shares of a company which initially offers shares to the public and gets listed after separating the old ones from the new ones under the share-trading reform in 2006, and the bonus shares and transferred shares bred by the aforesaid shares from the first day when the company gets listed to the day when the restricted shares are released from trading restrictions (hereinafter referred to as restricted shares formed by initial public offering);

(3) the restricted shares on which the restrictions have not been lifted and which are transferred to individuals by institutions or other individuals;

(4) the restricted shares which are inherited by individuals according to the law or are obtained by individuals from the division of family properties according to the law;

(5) the restricted shares which are held by individuals and are shifted from the agency share transfer system to the main board market (or to small and medium enterprises board market or growth enterprises board market);

(6) the merging company's shares which are, in the case of merger of listed companies, converted from the former merged company's restricted shares held by individuals;

(7) the post-split company's shares which are, in the case of split-up of a listed company, converted from restricted shares of the split-up company; 

(8) other restricted shares

Where an individual applies for modification registration for transfer of equities, the registration authority of the market entity shall verify the receipt of payment of individual income tax related to the equity transaction.

The materials related to the tax benefits enjoyed by the taxpayer according to the law shall be retained for future reference or submission according to relevant regulations.

For any taxable income derived by a taxpayer after January 1, 2019, if the withholding agent has filed withholding declaration for all taxpayers in full amount, or the taxpayer has filed a tax declaration with the tax authority on his or her own in accordance with the tax law, he or she may apply for the issuance of a Tax Payment Record for individual income tax no matter whether taxes have been actually paid.

Original ID card which shall be returned after examination.

If an agent is entrusted to apply for the issuance, original ID card of the trustee (to be returned after examination) and one written letter of authorization from the trustor shall be provided.

Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

Electronic signatures used by taxpayers that meet the conditions stipulated in the regulation on electronic signature have the same legal effect as handwritten signatures or seals.

Where the payable period of individual income tax is on or after January 1, 2019, the tax authority shall issue a "Tax Payment Record" for individual income tax and where the payable period of individual income tax is on or before December 31, 2018, the tax authority shall issue a "Tax Payment Certificate"  (textual form) for individual income tax.

The Tax Payment Record for individual income tax shall be kept properly as it involves sensitive information of the taxpayer.

A taxpayer who raises any objection to his or her Tax Payment Record for individual income tax may apply for verification to the tax authority listed in the Record.

Tax authorities provide two kinds of verification services for "Tax Payment Record". First, scan the QR code on the "Tax Payment Record" for individual income tax with mobile phone APP for verification. Second, input the verification code on the "Tax Payment Record" for individual income tax on the natural person taxation management system for verification.

The chromatic aberration caused by different printing machines to the “Tax Payment Record” for Individual income tax does not affect its effect.

The "Tax Payment Record" for individual income tax shall not be used as the certificate for bookkeeping and deduction of taxpayers.