There are only three kinds of international payment declaration documents: overseas income declaration, overseas remittance application and overseas payment/acceptance notice. According to the provisions of Article 11 of the Detailed Rules, paper vouchers and electronic information shall be kept for at least 24 months, and they can be destroyed by themselves after the expiration of the retention period.

Legal basis:

Interim Provisions of People's Republic of China (PRC) Municipality on Wage Payment

Article 4 Wage payment mainly includes: wage payment items, wage payment levels, wage payment forms, wage payment targets, wage payment time and wage payment under special circumstances.

Article 5 Wages shall be paid in legal tender. Payment shall not be made in kind or negotiable securities instead of money.

Article 6 The employing unit shall pay wages to the workers themselves. If a laborer is unable to receive wages for some reason, his relatives or others may entrust him to receive them. The employer may entrust the bank to pay wages.

The employer must record in writing the amount and time of employees' salary collection, the name and signature of the recipient, and keep it for more than two years for future reference. When paying wages, the employer shall provide the laborer with a list of his personal wages.