Guide on Annual Individual Income Tax Reconciliation for Expats
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Who needs to make individual income tax settlement?
哪些外籍人员需要办理个人所得税综合所得年度汇算清缴？
A resident individual who has comprehensive income in 2022. The balance of tax payable minus tax withheld is tax owed or refundable. Resident individuals should file annual IIT returns to pay tax owed or claim tax refunds.
在2022年取得了综合所得的外籍居民个人。年度应纳税款减去已预缴税款后的余额为应补（退）税额。为了补缴税款或申请退税，纳税人应进行年度个人所得税自行申报。
When to apply for it?
办理时间
Between March 1st and June 30th 2023 (file tax returns for the tax year of 2022)
2023年3月1日至2023年6月30日（2022年的个人所得税综合所得年度汇算办理）
How to apply for it online?
如何线上办理？
01
Download and install the IIT APP “个人所得税”
下载并安装“个人所得税”APP
02
Apply for a registration code from a nearby tax office to complete the registration.
到就近办税服务厅获取注册码
03
Register and log in：select "register via tax office registration code", then set your password and other information required
注册与登录：选择注册方式【大厅注册码注册】，设置密码及相关信息，注册后用账号密码登陆
04
Add a bank card
绑定银行卡
Click [ Personal center ]-[ Bank cards ]-[ Add ]. Fill in your bank card information and mobile phone number. Enter the verification code as required.
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。输入验证码以通过验证。
05
Enter [Annual IIT Settlement]
进入【综合所得年度汇算】
Fill in the number of days you resided in China in 2022.Select or confirm the location of settlement. Usually, it is the same as your employer’s. If you do not have an employer in China, you can select your habitual residence as the location of settlement. Then, click [Next].
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】。
06
Confirm the exact amounts of income, expenses, tax-exempt income and deductions before clicking [Save].
核对各项信息无误后点击【保存】
07
Click [Submit] after confirming all the data：On the Tax Calculation page, you can see your tax payable, tax exemption and prepaid taxes. Your "tax owed" or "tax refundable" will be calculated automatically and displayed at the bottom of the page.
确认无误后，点击【提交申报】：进入税款计算界面，显示应纳税额／减免税额和已缴税额，左下方会显示“应补税额”或“应退税额”。
*The opinions expressed in the article are solely those of the author.*
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