According to the announcement of State Taxation Administration of The People's Republic of China, taxpayers who pay taxes equal to the annual tax payable in advance or do not apply for the annual comprehensive tax rebate may not apply for the final settlement of personal income tax in 2020. Therefore, if it is confirmed that there is a tax rebate for personal comprehensive income tax in 2020, if there is no tax rebate, personal income tax cannot be settled (that is, personal income tax APP operation cannot be carried out). The reminder information issued by the tax bureau is a reminder to those who have not settled their personal income tax, and it is not mandatory. With the implementation of the new tax law, China has established a comprehensive, classified and comprehensive personal income tax system for the first time. Final accounts are the necessary supporting measures for the individual income tax system to move from classification to integration. It is also a key link and an international common practice to promote the implementation of individual income tax reform.

According to the provisions of the new tax law, from March/KLOC-0 to June 30, 2020, Chinese residents obtained the annual comprehensive income tax settlement for the first time. The scope and content of liquidation will be "checking and filling gaps, consolidating and balancing accounts on an annual basis, and accurately implementing pre-tax deductions and preferential policies". What is a non-resident individual?

Non-resident individuals refer to individuals who have neither household registration nor residence in People's Republic of China (PRC), or who have lived in People's Republic of China (PRC) for less than 183 days in a tax year. As for the calculation of personal income tax in 2020, I can refund the excess, but I don't want to do so. Do you need to operate in the personal income tax APP? The IRS will send a text message to remind you, but is it possible for me to ignore it directly?

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