Individuals who obtain comprehensive income generally file tax returns within the next month 15 days. If settlement is needed, it shall be completed from March/KLOC-0 to June 30th of the following year. Business income obtained by individuals shall be declared within/0/5 days after the end of each month or quarter. Taxpayers shall declare and pay taxes on the taxable income not withheld by withholding agents before June 30 of the following year.
The declaration process of individual tax:
1, log in to the tax declaration system designated by the tax bureau;
2. Select the corresponding declaration form and fill in personal information;
3. Enter relevant financial data, such as income and deduction;
4. Submit the declaration after verifying that the information provided is correct;
5. Wait for the system to review and issue a declaration receipt;
6. If there is a tax payment demand, complete the tax payment according to the system prompt.
To sum up, the tax declaration is generally made within 1 5th of the following month, the business income is within15th after the end of the month or quarter, and the declaration time for final settlement is from March15th to June 30th of the following year. Taxpayers shall declare and pay taxes on the taxable income not withheld by withholding agents before June 30 of the following year.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 13
-If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the following month to pay the tax.
-If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit.
-Individual residents who obtain income from outside China shall declare and pay taxes from March/KLOC-0 to June 30th of the following year.
-Non-resident individuals who obtain wages and salary income from more than two places in China shall declare and pay taxes within 15 of the following month.
-Taxpayers who cancel their domestic accounts due to emigration should go through tax settlement before canceling their domestic accounts.