ChinaGuide
Foreigner's Work Permit
The permit required to work in China, applied for by the employer before the work visa (Z) and again after you arrive.
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Chinese authoritiesTaxGuide
Individual income tax (IIT) annual reconciliation
The annual return that settles the tax withheld on your salary and service income in China, to claim a refund or pay any balance.
The form is downloaded and submitted on the authority's website.
What this form is for
- Add up the year's "comprehensive income" (salary and wages, remuneration for services, author's remuneration, royalties), apply the deductions and compare the result with the tax already withheld.
- The reconciliation is done between 1 March and 30 June of the following year. Some taxpayers are exempt, for example when no extra tax is due and they do not claim a refund.
Documents to have ready
- Details of your income for the year and the tax already withheld (viewable in the app)
- Evidence for the deductions you claim (social insurance, children's education, continuing education, housing, etc.)
- A Chinese bank account for any refund
Where to send it
Preferably through the Individual Income Tax app or the electronic tax bureau website for individuals. You can also file through your employer or an agent, or by post or at a tax service hall.
Our tips
- Always download the latest version from the official site.
- Keep a copy of what you send, with the date you sent it.
Frequently asked questions
- I am leaving China before 1 March: what should I do?
- A taxpayer without a domicile in China who leaves before the reconciliation period opens can complete it before departure.
The information on this page is general. If in doubt, the official source prevails.