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Question

Final Settlement on Individual Income Tax in China

Answer
Q: What is the condition for using simplified declaration?
A: Annual comprehensive income is less than RMB60,000, no overseas (all areas besides mainland China) income. For online declaration and IIT refund, only to confirm the prepaid tax amount, fill out personal bank account details.

Q:
What items can be declared through simplified method?
A:
Simplified method only covers basic information and the amount of refund, other items such as income and deductible items are not necessary.

Q:
Is it possible to use simplified declaration method when the annual comprehensive income is less than RMB60,00, however has overseas income?
A:
No. Overseas income must be declared in full with details, as well as prepaid tax, therefore, simplified method cannot be accepted.

Q:
Is it possible to use standard declaration method when the annual comprehensive income is less than RMB60,000?
A:
Yes. The difference between simplified method and standard method is detailed information about income.

Q:
Does all types of IIT has online declaration channel?
A:
No. Overseas individual income must be declared over the counter.

Q:
What channels are available for individuals to declare IIT final settlement?
A:
By mobile App, individual E-tax platform, service hall, postage.

Q:
Which one of the channels is the fastest?
A:
In general, the most convenient and fastest way is through online IIT refund declaration platform.

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