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外籍居民个人个人所得税综合所得年度汇算指南来了!

Tips: If you have done these before, please log in and jump to Step 02.提示:如果之前下载注册过,请直接登录并跳转至步骤02。

Scan the QR code below or search”Individual Income Tax”in the mobile application market to download and install the APP officially released by the State Taxation Administration.扫描下方二维码或者在手机应用市场搜索“个人所得税”下载安装国家税务总局官方发布的APP。

On the log-in page, you can click”register”. At present, face recognition registration only supports holders of Citizen ID Card of the People’s Republic of China. Foreigners with foreign passports, please select “register via tax office registration code”, bring passport , go to one of the tax service halls for a”registration code”, then set your password and other information required to complete the registration. Now, you can log into the APP with your account and password.进入登录页面,点击注册。目前,人脸识别注册仅支持中华人民共和国居民身份证持有人。持有外国护照的人士,请选择注册方式【大厅注册码注册】,携带护照,就近前往办税服务大厅获取“注册码”,然后设置密码并填写相关信息后完成注册。注册后用账号密码登录。

Tax service hall in Tax Bureau of Gulou is located on the 4th Floor, No.281 Zhongshan North Road, Gulou District, Nanjing.Opening Hours: 9-12 am, 1:30-5:30pm working days only.Addresses and working hours of the tax service hall of all districts in Nanjing can be found in: https://12366.chinatax.gov.cn/bsfw/bsdt/鼓楼区税务局办税服务厅位于:南京市鼓楼区中山北路281号4楼工作时间:工作日上午9点-12点,下午1点30分-5点30分。南京市各区办税服务厅地址及工作时间可点击网址查询。https://12366.chinatax.gov.cn/bsfw/bsdt/

You can query the status of declared income of 2023 through the [Income and Tax details].您可通过【收入明细查询】模块查询2023年度已申报收入的明细情况。

Note: Foreign individuals who meet the resident conditions have two choices in tax incentives for the annual settlement. One is the special additional deductions, and the other is allowances for tax exemption, such as housing allowances, language training fees and education expenses for children. They can not be applied at the same time.注意:外籍个人满足居民条件的在年度汇算的税收优惠上有两种选择。一是专项附加扣除,另外一个是津补贴免税政策,包括住房补贴、语言训练费、子女教育费。两者不能同时享受。

You can query the filling status of 2023 through the [Filling in Special Additional Deduction] module. If qualified special additional deduction information is not filled in, you may supplement the information.您可通过【专项附加扣除填报】模块查询2023年度的填报情况,如有符合条件的专项附加扣除信息未填报,可以补充填报。

You have to add a bank card, in case there is supplementary tax amount or refundable tax amount.您需要绑定银行卡,以便年度汇算申报后需补税或退税。

Click[personal center]-[Bank cards]-[Add]. Fill in your bank card information and mobile phone number. Enter the verification code as required. A Class I bank account opened in the Chinese mainland is required for receiving the IIT refund.点击【个人中心】-【银行卡】-【添加】。填写银行卡信息,输入预留的手机号码。填入验证码以通过验证。建议您添加I类账户银行卡。

Enter [Annual IIT Settlement]. Fill in the number of days you resided in the Chinese mainland in 2023. Select or confirm the location of settlement. Usually, it is the same as your employer’s. If you do not have an employer in the Chinese mainland, you can select your habitual residence as the location of settlement. Then, click [Next].进入【综合所得年度汇算】,外籍人士需填写去年在境内居住的时间。选择或确认【汇算地】,通常是任职受雇单位所在地。无任职受雇单位的,选择常住地,然后点击【下一步】。

Check to confirm the exact amounts of income, expenses, tax-exempt income and deductions before clicking [Save].进行“收入”和“费用、免税收入和税前扣除”的项目核对,核对无误后点击【保存】,再点击【下一步】。

If you need to adjust the tax method of the annual one-time bonus, you can also click [salary]-[select tax methods for bonus] to adjust it.如果您需要调整全年一次性奖金的计税方式,您也可以点击【工资薪金】-【奖金计税方式选择】进行调整。

On the Tax Calculation page, you can see your tax payable, tax exemption and prepaid tax. Your”tax owed”or”tax refundable”will be calculated automatically and displayed at the bottom of the page. Click [Next] after confirming all the data.进入税款计算界面,根据上一步的收入及减除数据,显示应纳税额、减免税额和已缴税额。根据计算结果,左下方显示“应补税额”或“应退税额”。确认无误后,点击【下一步】。

If you have refundable tax, the system will direct you to [Declaration completed – Tax Refund] page. If you have payable tax, the system will direct you to [Declaration completed- Tax Payment] page. Click [Pay tax Now] to pay your tax owed.如需退税,系统将会跳转至申报成功-退税页面,选择绑定的银行卡。如需缴税,系统则跳转至申报成功-缴税页面,点击【立即缴税】即可缴款。

Tips: If you have payable tax, but the annual comprehensive income does not exceed 120,000 yuan, or the amount of payable tax does not exceed 400 yuan, and you have prepaid the tax , you can be exempt form declaration.温馨提示:您如果需要补税,但年度综合所得收入不超过12万元,或者汇算需补税金额不超过400元,依法预缴税额的,可享受免申报。

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