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Attention: Tax Refund Policy Upgraded
Information Office of the Ministry of Commerce of China
2026-05-26
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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.
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.
Monthly (Quarterly) Declaration of Individual Income Tax on Income from Business Operation
Where a taxpayer derives income from business operation, the taxable income amount shall be the balance of the total income of each taxable year minus costs, expenses and losses. The individual income tax shall be calculated on annual basis. The taxpayer shall fill in and submit the "Tax Return for Individual Income Tax on Income from Business Operation (Form A)" and other relevant materials within 15 days after the end of each month or quarter, and shall apply for advance tax payment declaration and make advance tax payment to the competent tax authority where the place of operation management is located.
