Individual resident taxpayers who derive aggregate income such as income from wages and salaries, remuneration for personal services, author's remuneration, royalties etc. and meet one of the following circumstances shall fill in and submit the Annual Individual Income Tax Self-Declaration Returnand other relevant materials between March 1st and June 30th of the following year of deriving the income, and file tax returns when apply for final settlement and payment or file tax declaration together: 

1. Deriving aggregate income from more than two payers, and the balance of the annual aggregate income minus special deductions exceeds CNY 60,000 yuan;

2. Deriving one or more of the income from remuneration for personal service, author's remuneration and royalties and the balance of the annual aggregate income minus special deductions exceeds CNY 60,000 yuan;

3. The tax paid in advance in the taxable year is lower than the tax payable;

4. Taxpayer applies for tax refund;

5. Taxpayer derives aggregate income and the withholding agent fails to withhold tax.

1. Two copies of Individual Income Tax Annual Self-Declaration Return

1. Where Taxpayers choose to enjoy special additional deductions in the declaration of final settlement and payment, one copy of the Information Form for Special Additional Deductions of Individual Income Tax shall be submitted.

2. Where there are other deductions identified according to laws, one copy of relevant deduction materials such as the Detailed List of Pre-tax Deductions for Commercial Health Insurance and the Detailed List of Pre-tax Deductions for Individual Tax-deferred Commercial Endowment Insurance shall be submitted.

3. Where there are donations to public welfare charities, one copy of donation deduction certificates shall be submitted. 

4. 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 submitted. 

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 of charge

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 one can go and get them 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. 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.

5. 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.

6. Where a taxpayer cancels his or her Chinese household registration due to immigration and derives aggregate income in the year when the household registration is canceled, one shall complete the final settlement and payment of tax of that year, and submit the Individual Income Tax Annual Self-declaration Return. If the tax for the aggregate income of the previous year is not yet paid, it shall be settled together with the tax declaration to be filed when applying for cancellation of household registration.

7. Where a taxpayer needs to apply for special additional deductions and other deductions identified according to laws when filing the tax declaration for cancellation of household registration, one shall submit the Information Form for Special Additional Deductions of Individual Income Tax, the Detailed List of Pre-tax Deductions for Commercial Health Insurance and the Detailed List of Pre-tax Deductions for Individual Tax-deferred Commercial Endowment Insurance, etc., to the tax authority.

8. 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.

9. 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.

10. 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.