1. Personal income tax does not need to be paid by itself, but is withheld and remitted by the company. Personal wage income shall be withheld and remitted by the payer, and shall be declared and paid to the tax authorities. If they are self-employed, individuals will take the initiative to report to the tax bureau.

2. Legal basis: Article 7 of People's Republic of China (PRC) Individual Income Tax Law.

Personal income tax paid abroad may be deducted from the taxable amount of income obtained by individual residents from outside China, but the amount of credit shall not exceed the taxable amount calculated by taxpayers' overseas income in accordance with the provisions of this Law.

Article 8

In any of the following circumstances, the tax authorities have the right to make tax adjustments in a reasonable way:

(a) business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable by individuals or their related parties is reduced without justifiable reasons;

(2) Enterprises controlled by individual residents, or enterprises established in countries (regions) where the actual tax burden controlled by individual residents is obviously low, do not distribute or reduce the profits belonging to individual residents without reasonable business needs;

(three) individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose.

2. What are the conditions for personal income tax refund?

The conditions for personal income tax refund are as follows:

1, overcharged due to mistakes made by tax officials;

2. Policy change requires tax refund.