Tax Declaration

Tax declaration Services: 

---Tax real name registration.

---Declaration for the monthly/quarter tax on time.

---Declare VAT and individual income taxes (IIT).

---Pre-declare corporate income tax and final settlement of annual income tax, and calculation of tax burden.

---Exporting VAT tax refund.

There are eighteen different kinds of taxes in China, which can be divided into three categories according to their nature.

◆ Goods and services taxes, including VAT, Excise Tax, Vehicle Purchase Tax and Customs Duty.
◆ Income taxes, including Enterprise Income Tax and Individual Income Tax.
◆ Property and behavior taxes, including Land Appreciation Tax, Real Estate Tax, Urban and Township Land Use Tax, Farmland Occupation Tax, Deed Tax, Resource Tax, Vehicle and Vessel Tax, Stamp Tax, Urban Maintenance and Construction Tax, Tobacco Tax, Vessel Tonnage Tax and Environmental Protection Tax.

(Source from: State Taxation Administration of the People’s Republic of China, and only for reference)

Foreigners employed in China must pay personal income tax according to law

 Any individual who has a domicile within the territory of China or who has no domicile but has stayed within the territory of China for an aggregate of 183 days or longer in a single tax year is considered as a resident individual.

A resident individual shall pay individual income tax for any income sourced within and outside the territory of China according to the provisions of Individual Income Tax Law of the People's Republic of China.

Any individual who has no domicile and does not stay within the territory of China or who has no domicile but has stayed within the territory of China for less than 183 days in aggregate is considered as a non-resident individual.

A non-resident individual shall pay individual income tax for any income sourced within the territory of China according to the provisions of Individual Income Tax Law of the People's Republic of China.

(Source from: National Immigration Administration, and only for reference)

Income tax consequences of residency in China

 A person who has no permanent domicile in China but has resided in China for a total of 183 days in a tax year and not left the country for more than 30 days in any of the previous six years, shall pay individual income tax originating both within and outside China in that tax year.

A person who has resided in China for no more than 183 days in a given year and has left the country for more than 30 days in that year or any of the immediately preceding five years shall be exempt from individual income tax for that year originating from outside China and paid by overseas units or individuals.

In calculating the number of days of residence in China within a tax year for a non-residential individual only periods of a full 24 hours are included.

This announcement shall come into force on January 1, 2019.

(Source from: State Taxation Administration of the People’s Republic of China, and only for reference)