1. First of all, you need to download your initialization file and import it into your personal tax client through "Withholding and Payment of Individual Income Tax" - "Uploading and Downloading of Individual Tax Details" - "Downloading of Individual Tax Details" in the e-Tax Bureau. You need to download your initialization file through "Withholding and Paying Individual Income Tax" - "Upload and Download Individual Tax Details" - "Download Individual Tax Details" in the E-Tax Office and import it into the Individual Tax client.
After that, you can make personal tax declaration (including zero declaration) in Personal Tax Client and generate declaration files. Then, you can upload your declaration through "Withholding and Payment of Individual Income Tax"-"Uploading and Downloading of Individual Tax Details"-"Uploading of Individual Tax Details You can upload your declaration documents through "Withholding and Payment of Individual Income Tax"-"Upload and Download Individual Tax Details"-"Upload Individual Tax Details". After successful declaration, you need to download the feedback file in "Personal Tax Detail Download" and import it into Personal Tax Client to complete the declaration.
2. The taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Resident taxpayers are fully liable to pay tax and must pay individual income tax on all their income derived from within and outside China, while non-resident taxpayers pay individual income tax only on their income derived from within China.
Individual income tax is a kind of income tax levied by a country on the income of its citizens, individuals residing in its territory and the income of individuals outside its territory. In some countries, personal income tax is the main type of tax, accounting for a large proportion of fiscal revenue and having a greater impact on the economy.
3. From October 1, 2018, the personal tax exemption in mainland China was raised to 5,000 yuan.
Expanded:
Taxable Objects
Statutory Objects
The taxpayers of China's Individual Income Tax (IIT) are those who have earned income by residing in the territory of China, as well as those who do not reside in the territory of China but have earned income from within the territory of China, including domestic citizens of China, expatriates and compatriots of Hong Kong, Macao and Taiwan who have earned income in China.
Resident Taxpayers
Individuals who have a domicile in the territory of China, or who do not have a domicile but have resided in the territory of China for one year or more are resident taxpayers, and shall be subject to an unlimited tax obligation, i.e., to pay individual income tax on the income derived from within and outside the territory of China in accordance with the law.
Non-resident Taxpayers
Individuals who do not have a domicile and do not reside in China or who do not have a domicile but have resided in China for less than one year are non-resident taxpayers and shall be subject to a limited tax obligation, i.e., they shall pay individual income tax according to law on the income they have obtained within the territory of China only.
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