Processing time

The annual settlement processing time is from March 1 day to June 30, 2022. Taxpayers who have no domicile in China and leave the country before March 1 can make annual settlement before leaving the country.

Processing mode

Taxpayers can choose the following treatment methods:

Handle the annual settlement by yourself.

Handle on behalf of the employer.

If a taxpayer requests an agent, the unit will handle it on his behalf, or train and coach the taxpayer to complete the annual final settlement and tax refund through the natural person electronic tax bureau.

If it is handled by the unit on its behalf, the taxpayer shall confirm with the unit in writing or electronically before April 30, 2022, and provide supplementary information such as comprehensive income, related deductions and tax incentives obtained outside the unit in the tax year, and be responsible for the authenticity, accuracy and completeness of the submitted information. If the taxpayer has not confirmed with the unit that it is required to handle the annual settlement on its behalf, the unit may not handle it on its behalf.

Where a tax-related professional service institution or other unit or individual is entrusted, the taxpayer and the trustee need to sign a power of attorney.

After the unit or the entrusted unit handles the annual settlement and payment for the taxpayer, it shall promptly inform the taxpayer of the handling situation. Taxpayers who find that there are errors in the declaration information of annual settlement and payment may request the unit or the trustee to make corrections, or they may make corrections themselves.

Processing channel

In order to facilitate taxpayers, the tax authorities provide taxpayers with efficient and fast online tax channels. Taxpayers can give priority to the annual settlement through the natural person electronic tax bureau, and the tax authorities will provide taxpayers with pre-filling services for declared items; If it is not convenient to handle it through the above methods, it can also be handled by mail or in the tax service hall.

If the taxpayer chooses to declare by mail, it shall send the declaration form to the address published by the tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans where the competent tax authorities are located as determined in Article 9 of this announcement.

Declaration information and data retention

Taxpayers applying for annual final settlement shall apply to the annual self-declaration form of individual income tax. If you need to modify its basic information and enjoy new deductions or tax incentives, you should also fill in relevant information as required. Taxpayers need to check carefully to ensure that the information filled in is true, accurate and complete.

Taxpayers and agencies handling the annual settlement need to keep special additional deductions, tax preferential materials and other relevant materials for the annual settlement, and the preservation period is 5 years from the end of the annual settlement period.