In China, even if you have already paid individual income tax on your monthly income, it does not mean that your tax obligations as a foreigner are fully met. Do not forget the annual individual income tax reconciliation, which is also a crucial tax obligation directly related to your financial compliance and interests. From March 1 to June 30 each year, the Chinese tax authorities open the declaration channel for the annual individual income tax reconciliation. Taxpayers are required to verify their income, deductions, and taxes paid for the previous year, and make any necessary adjustments for overpayment or underpayment based on the actual situation. For foreign nationals, this process may seem complicated due to language barriers, policy differences, or a lack of tax knowledge.

在中国工作已经每月缴纳了个人所得税，外国人的收入在中国的申报就算合规完成了吗？千万别忘记还有个人所得税年度汇算清缴，这也是一项重要的税务义务，直接关系到个人的财务合规与利益。每年3月1日至6月30日，中国税务机关会开放个人所得税汇算清缴的申报通道，纳税人需要对上一年度的收入、扣除项及已缴税款进行核对，并根据实际情况进行多退少补。对于外籍人士来说，这一过程可能因语言、政策差异或税务知识不足而显得复杂。

However, missing this important step could lead to unexpected troubles. Damaged tax credit in China could affect your visa status, or you might face additional taxes with late fees for underpayment, or miss out on refunds that the Chinese government owes you. This article is truly a time-saving and stress-relieving guide.

但是错过了这个重要动作，你可能会莫名其妙的陷入麻烦。在中国的税务信用受损影响签证信用，或是漏缴需要额外的补税而有滞纳金或是漏掉中国政府要回补给你的税款等。这篇文章真是省力，省神的圣经。

1

Which Individuals Need to Complete the Annual Tax Reconciliation?

哪些自然人需要办理汇算清缴？

Individuals are required to complete the annual individual income tax reconciliation under the following circumstances:

自然人在以下情况下需要进行个人所得税汇算清缴：

• Comprehensive Income 综合所得收入

If an individual earns comprehensive income (such as wages, salaries, labor remuneration, author's remuneration, and royalty income) from two or more sources, and the annual income after deducting special expenses exceeds 60,000 RMB. (This is the most common scenario for foreign nationals, and a case example will be provided later.)

从两处或以上取得工资、薪金、劳务报酬、稿酬、特许权使用费等综合所得，且年收入减去专项扣除后超过6万元。（这是外籍人士最常见的情形，后文有案例）

• Tax Underpayment or Overpayment 补税或退税

If the prepaid tax amount is inconsistent with the actual tax liability, requiring either additional tax payment or a tax refund. For example, if the prepaid tax is insufficient, additional tax must be paid, or if the prepaid tax exceeds the actual tax liability, a refund can be applied for.

预缴税额与应纳税额不一致，需补税或退税。例如，预缴税额不足需补税，或预缴税额超过应纳税额可申请退税。

• Special Additional Deductions 专项附加扣除

If special additional deductions (such as children's education, continuing education, etc.) were not claimed or not fully claimed during the withholding process, they can be supplemented during the annual reconciliation.

未在预扣预缴时申报或未足额享受专项附加扣除（如子女教育、继续教育等），需在汇算清缴时补充扣除。

• Overseas Income 境外所得

If an individual has overseas income that was not subject to withholding tax in China, it must be declared and taxes paid during the annual reconciliation.

有境外所得且未在境内预扣预缴税款，需在汇算清缴时申报并缴税。

• Other Circumstances 其他情形

Such as receiving one-time bonuses, equity incentives, or other special incomes, or changes in employment or retirement during the year that result in inaccurate prepaid tax amounts.

如取得一次性奖金、股权激励等特殊收入，或年中就业、退休等导致预缴税额不准确。

• Charitable Donation Deductions 公益捐赠扣除

If eligible charitable donations were not deducted during the withholding process, they can be claimed during the annual reconciliation.

符合条件的公益捐赠未在预扣预缴时扣除，可在汇算清缴时申报扣除。

• Tax Incentives 税收优惠政策

If eligible for tax incentives that were not claimed during the withholding process, they can be applied for during the annual reconciliation.

符合条件但未在预扣预缴时享受的税收优惠，可在汇算清缴时申请享受。

• Tax Authority Requirements 税务机关要求

If the tax authority notifies the individual to complete the annual reconciliation.

税务机关通知需办理汇算清缴的情形。

Important Notes: Foreign nationals need to determine their tax residency status based on their length of stay in China (whether it exceeds 183 days), which determines their tax obligations. Non-resident foreign nationals are generally only required to pay individual income tax on income sourced within China, while resident foreign nationals are required to pay individual income tax on their global income.

注意事项：外籍人士需根据其在中国境内的居住时间（是否满183天）确定其税收居民身份，从而确定其纳税义务。非居民外籍人士通常只需就来源于中国境内的所得缴纳个人所得税，而居民外籍人士则需就全球所得缴纳个人所得税。

Case — Comprehensive Income

案例--综合所得收入

In 2024, Michael, a foreign employee, worked for two Chinese companies, Alpha and Beta. Both companies withheld and paid individual income tax on Michael's salary and wages on a monthly basis.

外籍员工Michael在2024年度任职于两家中国公司Alpha和Beta，两家公司每个月都在为Michael代扣代缴工资薪金个人所得税。

01

Explanation (Alpha Company):

说明（Alpha公司）：

• Annual Accrued Salary=156,000 RMB
• Annual Statutory Tax Exemption=60,000 RMB
• Annual Housing Allowance= 0 RMB
• Annual Meal Allowance=12,000 RMB
• Annual Taxable Income = 156,000 - 60,000 - 0 - 12,000 = 84,000 RMB
• Annual Individual Income Tax Payable = Annual Taxable Income × Tax Rate - Quick Deduction

02

Explanation (Beta Company):

说明（Beta公司）：

• Annual Accrued Salary = 228,000 RMB
• Annual Statutory Tax Exemption = 60,000 RMB
• Annual Housing Allowance = 48,000 RMB
• Annual Meal Allowance = 0 RMB
• Annual Taxable Income = 228,000 - 60,000 - 48,000 - 0 = 120,000 RMB
• Annual Individual Income Tax Payable = Annual Taxable Income × Tax Rate - Quick Deduction

03

Explanation (Alpha Company and Beta Company):

说明（Alpha公司和Beta公司）：

From March 1, 2025, to June 30, 2025, Michael must complete the annual individual income tax reconciliation. He needs to consolidate all his salary income from Alpha and Beta in 2024, calculate the total individual income tax payable for the year, and compare the result with the total individual income tax already withheld and paid by the two companies. If the "total calculated tax amount" is greater than the "total tax amount withheld and paid by the companies," Michael will need to pay additional individual income tax.

2025年3月1日至2025年6月30日，Michael必须完成个人所得税汇算清缴，对其2024年在Alpha和Beta的所有薪水收入进行汇总，合并计算全年应缴纳的个人所得税，并将计算结果与两家公司已代扣代缴的个人所得税进行比较。如果“汇总计算的税额”＞“各公司代扣代缴的税额合计”，那么Michael就需要补缴个人所得税。

• Annual Accrued Salary = 156,000 + 228,000 = 384,000 RMB
• Annual Statutory Tax Exemption = 60,000 RMB (choose either Alpha or Beta company),
• Annual Housing Allowance = 48,000 RMB (choose Beta company),
• Annual Meal Allowance = 12,000 RMB (choose Alpha company).

• Consolidated Annual Taxable Income = 384,000 - 60,000 - 48,000 - 12,000 = 264,000 RMB
• Consolidated Annual Individual Income Tax Payable = Annual Taxable Income × Tax Rate - Quick Deduction
• Earlier calculation (1): Alpha company's annual individual income tax payable = 5,880 RMB
• Earlier calculation (2): Beta company's annual individual income tax payable = 9,480 RMB
• Combined total: 5,880 + 9,480 = 15,360 RMB < 35,880 RMB
• Therefore, Michael must pay additional individual income tax for the year 2024:

2

Which Individuals Are Not Required to Complete the Annual Tax Reconciliation?

哪些自然人不需要办理汇算清缴？

• Annual Comprehensive Income Does Not Exceed 120,000 RMB: Regardless of the amount of tax to be supplemented, no reconciliation is required if the annual comprehensive income is 120,000 RMB or less.
• 综合所得年收入不超过12万元：无论补税金额多少，都不需要办理汇算清缴。

• Tax Supplementation Does Not Exceed 400 RMB: Even if the annual comprehensive income exceeds 120,000 RMB, no reconciliation is required if the tax supplementation amount is 400 RMB or less.
• 补税金额不超过400元：即使综合所得年收入超过12万元，补税金额在400元及以下的，也不需要办理汇算清缴。

• Prepaid Tax Matches Tax Liability: If the prepaid tax amount is already consistent with the actual tax liability, and no additional tax payment or refund is required.
• 预缴税额与应纳税额一致：预缴税额已经与应纳税额完全一致，无需补税或退税。

• Waiving Tax Refund: If the taxpayer is eligible for a tax refund but voluntarily chooses not to apply for it.
• 放弃退税：虽然符合退税条件，但纳税人自愿放弃申请退税。

• Income from Only One Source of Salary or Wages: If the taxpayer receives salary or wage income from only one source, and the withholding agent has already withheld and paid the tax in accordance with the law, no additional tax payment or refund is required.
• 仅取得一处工资薪金所得：纳税人仅从一处取得工资薪金所得，且已由扣缴义务人依法预扣预缴税款，无需补税或退税。

• Income Only from Labor Remuneration, Author's Remuneration, or Royalties: If the taxpayer only earns income from labor remuneration, author's remuneration, or royalties, and the withholding agent has already withheld and paid the tax in accordance with the law, no additional tax payment or refund is required.
• 仅取得劳务报酬、稿酬、特许权使用费所得：纳税人仅取得劳务报酬、稿酬、特许权使用费所得，且已由扣缴义务人依法预扣预缴税款，无需补税或退税。

• No Comprehensive Income: If the taxpayer does not have any comprehensive income but only earns income from business operations, interest, dividends, property leasing, property transfer, or偶然所得 (incidental income), there is no need to complete the annual reconciliation for comprehensive income.
• 无综合所得：纳税人没有取得综合所得，仅取得经营所得、利息股息红利所得、财产租赁所得、财产转让所得、偶然所得等，不需要办理综合所得汇算清缴。

Important Notes: Even if the above conditions for exemption from reconciliation are met, taxpayers may still voluntarily complete the annual reconciliation, especially if there are unclaimed special additional deductions or tax incentives. (It is recommended that foreign nationals "actively declare" their annual individual income tax reconciliation.)

注意事项：即使符合上述不需要汇算清缴的情况，纳税人也可以自愿办理汇算清缴，特别是如果有未享受的专项附加扣除或税收优惠政策。（建议外籍人士“主动申报”个人所得税汇算清缴）

3

How to Complete the Annual Individual Income Tax Reconciliation?

如何办理个人所得税汇算清缴？

The process of completing the annual individual income tax reconciliation is relatively straightforward and can be done either online or offline. Below are the detailed steps:

办理个人所得税汇算清缴的流程相对简单，主要通过线上和线下两种方式进行。以下是具体步骤：

• Download and Register on the Individual Income Tax App
• 下载并注册个人所得税APP

This is the most convenient method. Foreign nationals can download the "Individual Income Tax" app from their mobile app store and register/log in using their passport information.

这是最便捷的方式。外籍人士可以通过手机应用商店下载“个人所得税”APP，并使用护照信息进行注册和登录。

Important Note: For foreign nationals, before using the "Individual Income Tax App" for the first time, they must personally visit a tax service hall with their passport to complete the "real-name authentication" process (obtain a registration code + facial recognition). Once this process is completed, foreign nationals can register and log in to their personal account on the "Individual Income Tax App" to declare the annual individual income tax reconciliation.

注意事项：对于外籍人士而言，在第一次使用“个人所得税APP”前，外籍人士必须亲自携带护照去税务大厅办理“实名认证”手续（获取注册码 + 人脸识别）。在手续办理完成后，外籍人士就可以注册并登录“个人所得税APP”个人账户进行“个人所得税汇算清缴”的申报。

• Fill in and Verify Personal Information
• 填写并核对个人信息

In the app, ensure that personal information (such as name, passport number, contact details, etc.) is accurate. Additionally, link a bank card for use in case of tax refunds or supplementary payments.

在APP中，确保个人信息（如姓名、护照号码、联系方式等）准确无误。同时，绑定银行卡以便退税或补税时使用。

• Declare Comprehensive Income Information
• 填报综合所得信息

Select the "Annual Reconciliation of Comprehensive Income" function in the app. The system will automatically import your income data (such as wages, salaries, labor remuneration, etc.). You need to verify the accuracy of the data and supplement any income information that was not imported.

在APP中选择“综合所得年度汇算”功能，系统会自动导入您的收入数据（如工资、薪金、劳务报酬等）。您需要核对数据是否准确，并补充未导入的收入信息。

• Declare Special Additional Deductions
• 填报专项附加扣除信息

If you are eligible for special additional deductions (such as children's education, continuing education, etc.), you can supplement this information in the app. The system will recalculate your taxable amount based on your deduction information.

如果您有符合条件的专项附加扣除（如子女教育、继续教育等），可以在APP中补充填报。系统会根据您的扣除信息重新计算应纳税额。

• Verify Tax Amount and Submit Declaration
• 核对税款并提交申报

The system will automatically calculate the difference between your taxable amount and the tax already paid. If additional tax is required, you can pay it directly through the app. If a tax refund is applicable, the system will prompt you to submit a refund application.

系统会自动计算您的应纳税额与已缴税额的差额。如果需补税，您可以通过APP直接缴纳税款；如果可退税，系统会提示您提交退税申请。

• Offline Processing (Optional)
• 线下办理（可选）

If you are not familiar with online operations, you can visit the local tax authority with relevant materials (such as income proof, deduction vouchers, etc.) to complete the reconciliation process offline.

如果您不熟悉线上操作，可以携带相关材料（如收入证明、扣除凭证等）前往当地税务机关办理汇算清缴。

Important Notes: How to Complete the Annual Individual Income Tax Reconciliation on Mobile?

注意事项：手机端如何办理个人所得税汇算清缴？

• Open the Individual Income Tax App, select [Annual Reconciliation of Comprehensive Income], and choose [2024 Annual].
• 打开个税App，选择【综合所得年度汇算】，选择【2024年度】。

• Taxpayers need to verify items such as "Comprehensive Income," "Special Deductions," and "Special Additional Deductions" for the year, and select the "Year-end Bonus Tax Calculation Method."
• 纳税人需要核对当年“综合所得收入”、“专项扣除”、“专项附加扣除”等项目，并选择“年终奖计税方式”。

• After verifying the information, taxpayers should select "Submit." Based on the reconciliation results, they will either need to [Pay Additional Tax] or [Claim a Tax Refund].
• 纳税人核对无误后，选择提交，根据汇算结果，【补税】或【退税】。

4

Important Notes and Frequently Asked Questions

注意事项与常见问题

• Deadline for Declaration 申报截止时间

The annual tax reconciliation declaration period runs from March 1 to June 30 each year. Late submissions may result in late payment fees or impact personal credit.

年度汇算清缴的申报时间为每年3月1日至6月30日，逾期可能产生滞纳金或影响个人信用。

• Determination of Tax Residency Status 税收居民身份的判定

Foreign nationals must determine their tax residency status based on their length of stay in China (whether it exceeds 183 days). Resident taxpayers are required to pay taxes on their global income, while non-resident taxpayers only need to pay taxes on income earned within China.

外籍人士需根据在中国境内的居住时间（是否满183天）确定其税收居民身份。居民纳税人需就全球所得纳税，而非居民纳税人仅就中国境内所得纳税。

• Language Barriers 语言障碍

If language is a barrier, consider seeking assistance from a professional tax consultant or using translation tools to better understand relevant policies.

如果语言不通，可以寻求专业税务顾问的帮助，或使用翻译工具辅助理解相关政策。

• Document Preparation 资料准备

Prepare necessary documents in advance, such as income proof, deduction vouchers, and bank account information, to ensure a smooth declaration process.

提前准备好收入证明、扣除凭证、银行账户信息等材料，以确保申报过程顺利进行。

5

Conclusion

结语

Successfully Complete Annual Tax Reconciliation and Fulfill Tax Obligations with Ease

顺利完成个税汇算清缴，轻松应对税务义务

The annual individual income tax reconciliation is a crucial part of China's tax system. It is not only a legal obligation but also an important opportunity for taxpayers to safeguard their rights and interests. For foreign nationals, although this process may seem complicated due to language barriers, policy differences, or a lack of tax knowledge, it can be efficiently completed by understanding the policies in advance, preparing relevant materials, and utilizing professional tools or consulting services.

个人所得税年度汇算清缴作为中国税务体系中的重要环节，不仅是法律规定的义务，也是纳税人维护自身权益的重要机会。对于外籍人士而言，尽管这一过程可能因语言、政策差异或税务知识不足而显得复杂，但通过提前了解政策、准备相关资料并借助专业工具或咨询服务，完全可以高效完成申报。

Whether through the convenient operation of the Individual Income Tax App or by visiting the tax authorities, the key lies in ensuring the accuracy and completeness of the information. Additionally, staying updated on policy changes and declaration deadlines is essential to avoid unnecessary troubles caused by oversight. We hope this article provides clear guidance to help you successfully complete your annual tax reconciliation and fulfill your tax obligations in China with ease.

无论是通过个人所得税APP的便捷操作，还是前往税务机关办理，关键在于确保信息的准确性和完整性。同时，及时关注政策更新和申报截止时间，避免因疏忽而产生不必要的麻烦。希望本文的解读能为您提供清晰的指引，帮助您顺利完成个税汇算清缴，轻松应对在中国的税务义务。

If you still have questions during the declaration process, it is recommended to consult a professional tax advisor or contact the local tax authorities for more precise assistance. Wishing you all the best in your work and life in China!

如果您在申报过程中仍有疑问，建议咨询专业的税务顾问或联系当地税务机关，以获得更精准的帮助。祝您在中国的工作与生活一切顺利！

Author 作者 | Alex