The Individual Income Tax Law of People's Republic of China (PRC) has corresponding provisions:
Article 7 Individual income tax paid abroad may be deducted from the taxable income obtained by individual residents from outside China, but the deduction amount shall not exceed the taxable amount calculated by taxpayers' overseas income in accordance with the provisions of this Law.
If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the following month to pay the tax.
Extended data:
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Relevant provisions of the Individual Income Tax Law of People's Republic of China (PRC):?
Article 35 Special invoices used to offset the input tax of value-added tax shall be certified by the tax authorities (unless otherwise stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)). The certified special invoice shall serve as the accounting voucher of the buyer and shall not be returned to the seller.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income.
Article 36? When a general taxpayer cancels tax registration or becomes a small-scale taxpayer, it shall submit special equipment and unused paper invoices to the competent tax authorities. The competent tax authorities shall hand in and cancel their special invoices.
Baidu Encyclopedia-People's Republic of China (PRC) Individual Income Tax Law