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2022 Annual settlement of individual income tax will come soon.
China indiviudal income tax for Chinese residential taxpayer is pre-paid on the basis of each month income obtained, and settlement on the basis of annual comprehensive income.
From March 1th, 2023 to June 30th, 2023, individuals can enter into IIT App or the individual E-tax office or go to tax hall to finish this work.
You may wonder each person got income from China should to do this annual settlement? Not exactly, if a person meets one of below, then need to do this annual settement.
1. In 2022, IIT tax paid is more than annual tax payable, the person plans to get the overpaid amount from the tax office.
2. Comprehensive income obtained in 2022 is more than 120,000RMB and also less paid tax amount more than 400RMB.
3. IIT tax filling was not correct or somehow the income obtained in 2022 had not filled yet.
#Individual income tax annual settlement # IIT annual settlement
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