Notice on Handling Declaration of Comprehensive Income Settlement of Individual Income Tax in 2020

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What is comprehensive income?

The comprehensive income includes four items: income from wages and salaries, income from remuneration for labor services, income from remuneration for contributions, and income from royalties.

Who should handling declaration?

If you are individual resident and meet any of the following conditions, you need to submit your annual income declaration for 2020.

  • The total annual comprehensive income obtained in 2020 exceeds RMB120,000;
  • A supplementary payment for tax in 2020 is more than RMB400;
  • The personal income tax paid in 2020 is inconsistent with the annual personal income tax payable;
  • Claim for tax refund or make a supplementary payment for tax.

J&K Tips: Individual residents are the taxpayer has a residence in China or has no residence but has lived in China for 183 days in a tax year.

Reporting channels:

  1. Personal e-tax Bureau (personal income tax app, web);
  2. Mail declaration to complete annual declaration of comprehensive income of individual income tax. (there is no written confirmation from tax authority);
  3. Submit onsite at Tax Bureau and receive the official receipts.

Deadline: June 30, 2021

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