Tax

Home

Working in Beijing

Tax

Annual Declaration of Individual Income Tax on Income from Business Operation

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.

2022-08-26

MORE >
Annual Self-Declaration of Individual Income Tax on Resident's Aggregate Income

Individual resident taxpayers who derive aggregate income such as income from wages and salaries, remuneration for personal services, author’s remuneration.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.

2022-08-26

MORE >
Settlement and Declaration of Individual Income Tax on Income from Transfer of Restricted Shares

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.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.

2022-08-26

MORE >
Self-Declaration of Individual Income Tax of Other Categories by Residents

If the tax authority notifies the deadline for payment, the taxpayer shall pay the tax according to the deadline.

2022-04-19

MORE >
Self-Declaration of Individual Income Tax by Non-Residents

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.

2022-04-18

MORE >
Issuance of Tax Payment Record for Individual Income Tax

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.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.

2022-04-15

MORE >

<< < > >>