Declaration of Individual Income Tax

release time:December 7th,2017

  Are you already looking forward to this month's salary? Don’t forget to pay the individual income tax. Today, I would like to tell you how to do the self-declaration. Check it out.


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  Material submission for Self-Declaration


  Scenario 1: receive income from two or several local employers within China/ receive taxable income but with no obligation for declaration/other casesthat are to be cleared by the State Council


  Self-Declaration Form for Individual Income Tax (Form A), 3 copies

  Basic Info Form for Individual Income Tax (Form B), 3 copies (for initial declaration orinformation update)

  Original and photocopyof validpersonal identification document 

  Other relevant materials that can prove taxpayer income, original value of asset, related taxation fees


  Scenario 2: annual income of RMB 120,000 or above


  Declaration Form for Individual Income Tax (for taxpayers with annual income of RMB 120,000 or above), 3 copies

  Basic Info Form for Individual Income Tax (Form B), 3 copies (for initial declaration or informationupdate)

  Original and photocopyof validpersonal identification document 


  Scenario 3: receive income from transfer of restricted shares with pre-paid and pre-declared individual income tax


  Clearance Declaration Form for Individual Income Tax on Restricted Shares Transfer, 3 copies

 Basic Info Form for Individual Income Tax (Form B), 3 copies (for initial declaration or informationupdate)

  A record of transaction detailswith the seal of thedeposit security institution

Relevant and complete proof of property original value

  Proof of tax payment or Special Receipt for Tax Custodial Fund

  Original copyof valid personal identification document


  Scenario 4:receive income from overseas


  Self-Declaration Form for Individual Income Tax (Form B), 3 copies

  Basic Info Form for Individual Income Tax (Form B), 3 copies (for initial declaration or information update)

  When taxpayer apply for deduction of individual income tax already paid overseas as per rules and regulations, they should provide proof of tax payment from overseas taxation authorities.

  Original and photocopyof valid personal identification document 

  Other relevant materials required by the in-charge taxation authority


  Scenario 5: transfer equity to other individuals or legal person, this belongs to situations stipulated in Individual Income Tax for Income from EquityTransfer Management Method (Trial)


  Self-Declaration Form for Individual Income Tax (Form A), 3 copies

Basic Info Form for Individual Income Tax (Form B), 3 copies

  Equitytransfer contract (agreement)

  Identification documents of equitytransferring and receiving sides

  For those requiring property appraisals as per regulations, property value appraisal report for net asset or real estate property from intermediary organizations with legal qualification is required.

  Legitimate evidence but with few details in items of tax recording

  Other relevant materials required by the in-charge taxation authority


  Scenario 6: For non-monetary asset investment individual income tax resulting from non-monetary asset investment activities and receiving of company shares from investment, scenarios as follows:


  ①Where individual taxpayerswith non-monetary asset investment intend to apply for tax payment by installment, they should submit the following documents:

  Filing Form for Installment Payment of Individual Income Tax on Non-Monetary Assets Investment

  Identification document of taxpayer

  Investment agreements

  Valuation documents for non-monetary asset 

Documents to support original value of non-monetary assets and reasonable taxes and expenses. 


  ②During the installment payment period, the individual taxpayers may revise their installment plans by submitting:

  Filing Form for Installment Payment of Individual Income Tax on Non-Monetary Assets Investment


  ③ For taxpayers who declare tax payments with in-charge taxation authority as per tax payment installment, they should submit the following:

Self-Declaration Form for Individual Income Tax (Form A), 3 copies

  Filing Form for Installment Payment of Individual Income Tax on Non-Monetary Assets Investmentthat has already been recordedincompetent taxation authority

  Individual income tax payment receipts for previous installments


  Scenario 7: individual income tax reduction or exemption is applicable to taxpayer or tax withholding agent


  Deduction or Exemption Report for Individual Income Tax


  Basic Procedure


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  [Procedure upgrade]

  Online tax declaration and tax payment

  The number of copies and the materials submittedmay appropriately be reduced fortaxpayers applying for tax declaration in the office of tax service.




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