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.
1. Two copies of "Individual Income Tax Self-declaration Return (Form A)"
2. One original ID card which will be returned after examination
1. In case there is individual income tax reduction and exemption for taxpayers, one copy of "Reporting Form for Matters of Individual Income Tax Reduction and Exemption" shall be provided.
2. While filing tax declaration for equity transfer, it is also required to provide the followings:
A. ID cards of both parties to the equity transfer which shall be returned after examination
B. one copy of proof materials supporting the legitimate reasons for the obviously low taxation basis
C. one copy of equity transfer contract (agreement) which will be returned after examination
D. one copy of asset valuation report of net assets or land and real estate issued by an intermediary institution with legal qualifications
1. Processing time and place
Please see the tax service guide for details of the processing time and address of the tax service halls in each district (region).
2. Processing time limit
Immediate completion of processing
3. Processing fee
Free
1. Taxpayers shall be responsible for the authenticity and legality of the materials submitted.
2. The forms can be found and downloaded in the "download center" section on the website of the provincial tax administration (autonomous regions, municipalities directly under the central government and municipalities with independent planning) or collected in tax service halls.
3. The tax authorities provide "one-visit at most" service. 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.
4. Tax officers verified by real-name information will no longer provide materials like registration certificates and copies of ID cards.
5. 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.
6. Taxpayers who derive income from interest, dividends and bonuses, income from lease of property, income from transfer of property, and contingent income, shall file declaration of tax payment for the above-mentioned income of the year and submit the "Individual Income Tax Self-declaration Return (Form A)" before canceling their household registration.
7. 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:
A. the transferee has paid or partially paid the transfer price of the equity;
B. the equity transfer agreement has been signed and entered into force;
C. the transferee has actually performed the shareholder's duties or enjoyed the shareholder's rights and interests;
D. the judgement, registration or announcement of relevant state departments takes effect;
E. 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;
F. other circumstances identified by tax authorities that there is evidence showing the equity has been transferred.
8. 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.
9. 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.
10. 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.