Complete IIT Annual Settlement Online


Now Shenzhen   |   May 23, 2023

There are many ways to do Individual Income Tax Annual Settlement:

  1. Declare online by yourself;
    (1) Declare on IIT APP(个人所得税APP);
    (2) Apply on the Website: https://etax.chinatax.gov.cn/;
  2. Declare by employer;
  3. Declare by agency;
  4. Declare by Mail;
  5. Declare at Tax Bureau.

Declare on IIT App

Scan the QR to download the IIT app:

Register Account

First you need to register an account for “个人所得税“ App.

Two ways:

(1) Get it online.
Can get it on “深圳税务”public account if you paid tax in Shenzhen. Other cities may not have.
Better let any Chinese friend help because it’s all in Chinese.
Can contact us if you are outside of China and need agency service. 

(2) Get it in Tax Bureau.
You can take your passport to go to any Tax Bureau to get it. 
Tax Bureau clerk will give a paper which has the registration code, you need to register the account within 7 days with this code. 
Easy way is to complete registration in Tax Bureau. 

Steps

1. Login in “个人所得税” app and select “综合所得年度汇算”and year 2022.

2. Fill in resident individual information, need to fill in how many days you lived in China in 2022 and how many years you lived in China more than 183 days since 2019.

3. Declaration notice.    

A. It shows that no need to do this if your annual income is less than 120,000RMB and the tax needed to pay is less than 400RMB. 
B. Need to go back to homepage to fill in special additional deductions if you have any.
C. Can declare through annual settlement if you have any serious illness special additional deduction.    

4. Confirm basic information.

It’s important to confirm your information and employer information.

5. Select pre-filling service.     

6. Check all data and choose next. 

7. Annual bonus calculation way.

The tax amount may change when you change the calculation way of annual bonus. Currently old way to calculate separately is still valid. You may change it if your HR did in another way, you can check it out whether there is any refund. Here I changed to the first way:calculate separately.

You can check our article for two ways to calculate annual bonus calculation:

Annual bonus calculation

8. Fill out tax-free allowances or special additional deductions.

The old policy of 8 tax-exemption allowances is still valid. It will expire on Jan 1, 2024. 

The 8 tax-exemption allowances are as below:

  • Housing rental
  • Language training 
  • Children’s education 
  • Meal expenses
  • Relocation expenses
  • Laundry expenses
  • Business travel expenses
  • Home visit expenses

If you have any tax-exemption allowance, you can fill in at ”其他免税收入”:

Confirm to add allowances:

Select the allowances:

Select the allowance you have(must fill in based on your actual condition, reasonable and you can provide relevant invoices and evidences). E.g.: you have 120,000RMB rent allowances, you can fill in as below:

If you don’t have any tax-exemption allowance, but you have some special additional deductions. You can also use the new policy same with Chinese: Special Additional Deduction.Please note: you only can choose either old policy or new policy.

Can fill in special additional deductions on IIT App if you didn’t do at beginning of the year:

Go back to the homepage and fill in:

9. Confirm data to press next and continue. 

10. Confirm data to press next and continue to apply refund  or pay tax.     

Confirm the tax you can get back or pay:

I only changed the annual bonus calculation way, then can get tax refund 8100RMB for this case.

Confirm:

11. Confirm to apply tax refund or pay tax:

12. Add your bank card and complete. 

TAX REFUND CONDITIONS

Main conditions of tax refund

  1. The annual comprehensive income in 2022 is less than 60,000 CNY, but individual income tax was paid in advance;
  2. There are special additional deductions, but no deductions are declared before;
  3. No income in some months in 2022, or part of deductions is not declared;
  4. Prepaid tax for remuneration, author’s remuneration, royalties incomes without an employer;
  5. The withholding rate applicable in the middle of the year is higher than the annual applicable tax rate for the annual comprehensive income;
  6. Not deduct eligible charitable charity donations;
  7. Annual bonus tax calculation way changing may arise tax refund. 

PAY MORE TAX CONDITIONS

Main conditions of supplementary tax

  1. The annual comprehensive income in 2022 is less than 60,000 CNY, but individual income tax was paid in advance;
  2. There are special additional deductions, but no deductions are before;
  3. No income in some months in 2022, or part of deductions is not declared;
  4. Prepaid tax for remuneration, author’s remuneration, royalties incomes without an employer;
  5. The withholding rate applicable in the middle of the year is higher than the annual applicable tax rate for the annual comprehensive income;
  6. Not deduct eligible charitable charity donations;
  7. Annual bonus tax calculation way changing may supplementary tax.