According to the provisions of Article 7 of the Individual Income Tax Law of People's Republic of China (PRC), income obtained by individual residents from outside China can be deducted from the individual income tax paid abroad, but the amount of credit shall not exceed the taxable amount of taxpayers' overseas income calculated in accordance with the provisions of this Law.
Article 10 Under any of the following circumstances, taxpayers shall file tax returns according to law:
(a) to obtain comprehensive income needs to be settled;
(2) There is no withholding agent for obtaining taxable income;
(3) Having obtained taxable income and the withholding agent has not withheld the tax;
(4) Obtaining overseas income;
(5) Cancellation of China hukou due to immigration;
(6) Non-resident individuals obtain wages and salary income from two or more places in China;
(seven) other circumstances stipulated by the State Council.
Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.
Extended data:
"Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 20 The comprehensive income and business income obtained by individual residents from inside and outside China shall be calculated separately; Other income obtained from inside and outside China shall be calculated separately.
Article 21 The individual income tax paid abroad mentioned in Article 7 of the Individual Income Tax Law refers to the income tax that should be paid and actually paid according to the laws of the country (region) whose income comes from outside China.
The taxable amount of taxpayers' overseas income calculated in accordance with the provisions of this Law as mentioned in Article 7 of the Individual Income Tax Law is the limit for individual residents to credit income tax on their comprehensive income, business income and other income obtained abroad (hereinafter referred to as the credit limit). Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the sum of comprehensive income credit limit, business income credit limit and other income credit limit from a country (region) outside China is the income credit limit from that country (region).
If the individual income tax actually paid by individual residents in a country (region) outside China is lower than the credit limit calculated from that country (region) in accordance with the provisions of the preceding paragraph, the difference shall be paid in China; If the income credit limit of the country (region) is exceeded, the excess shall not be deducted from the tax payable in this tax year, but it may be deducted from the balance of the income credit limit of the country (region) in future tax years. The maximum period of supplementary deduction shall not exceed five years.
Baidu Encyclopedia-People's Republic of China (PRC) Individual Income Tax Law