According to Article 6 of the Announcement of State Taxation Administration of The People's Republic of China on Handling the Settlement and Payment of Comprehensive Income of Individual Income Tax in 2023 (State Taxation Administration of The People's Republic of China Announcement No.2 in 2024), taxpayers can choose the following handling methods independently:

(a) to handle.

(two) through the employment unit (including the unit that withholds the personal income tax from its labor remuneration in advance according to the cumulative withholding method).

Where a taxpayer asks for agency, the unit shall handle it on his behalf, or train and coach the taxpayer to complete the final declaration and tax refund (compensation).

If it is handled by the unit on its behalf, the taxpayer shall confirm with the unit in writing or electronically in advance, supplement the comprehensive income, relevant deductions, tax preferences and other information obtained outside the unit in 2023, and be responsible for the authenticity, accuracy and completeness of the information submitted. If the taxpayer has not confirmed with the unit to ask it to handle it on its behalf, the unit may not do it on its behalf.

(three) entrusted to the trustee (including tax-related professional service institutions or other units and individuals), taxpayers need to sign a power of attorney with the trustee.

After the unit or the trustee handles the settlement for the taxpayer, it shall promptly inform the taxpayer of the handling situation. Taxpayers who find that there are errors in the information of the final settlement declaration may ask the unit or the trustee to correct the declaration, or they may correct the declaration themselves.