Legal analysis: the deadline for tax declaration is before June 30 of the following year. 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 it, the taxpayer shall pay the tax before June 30 of the following year.

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

Article 11 Individual income tax shall be paid on an annual basis for the comprehensive income obtained by individual residents; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.

Article 13 Where a taxpayer obtains taxable income without withholding agent, it shall report and pay tax to the tax authorities within 15 days of the next month after obtaining the income.

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.

Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year.

Non-resident individuals who obtain wages and salaries 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 shall go through tax settlement before canceling their domestic accounts.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.