(1) For taxpayers whose annual income is more than 6.5438+200,000 yuan, the tax declaration place is:

1. If there are employers or employees in China, they should report to the local competent tax authorities.

2. If there are more than two units in China, they shall choose and report to the local competent tax authorities.

3. If there are no employees or employers in China, and the annual income items include the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions, they shall report to the competent tax authorities in the place where they actually operate.

4. If there is no office or employer in China, and there is no income from production or operation in the annual income project, it shall be reported to the competent tax authorities where the household registration is located. If you have a household registration in China, but the location of your household registration is different from your habitual residence in China, you should choose one place to report to the competent tax authorities. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China. The habitual residence refers to the place where the taxpayer has lived continuously for more than 1 year after leaving the residence.

(2) Taxpayers who have obtained wages and salaries from two or more places in China; Taxpayers who obtain income from outside China; For taxpayers who have obtained taxable income and have no withholding agent, the tax declaration places are:

1. If wages and salary income are obtained from two or more places, the competent tax authorities where one of the units is located shall be selected for declaration.

2. Income obtained from outside China shall be reported to the competent tax authorities at the place where the household registration is located in China. If you have a household registration in China, but the location of your household registration is different from your habitual residence in China, you should choose one place to report to the competent tax authorities. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China.

3. Individual industrial and commercial households shall report to the competent tax authorities where they actually operate.

4. Where an investor of a sole proprietorship enterprise or partnership enterprise establishes two or more enterprises, it shall determine the tax declaration place according to different situations:

(1) All the enterprises established are sole proprietorships, and they shall report to the local competent tax authorities where each enterprise actually operates and manages.

(2) If the established enterprise contains the nature of partnership, it shall report to the competent tax authorities of its habitual residence.

(3) If the established enterprise is a partnership enterprise, and the habitual residence of the individual investor is inconsistent with the place where it is established, it shall choose and report to the competent tax authorities in the place where it participates in the partnership enterprise management.

5. In addition to the above, the taxpayer shall also report to the local competent tax authorities where the income is obtained.

(3) Taxpayers are not allowed to change the tax declaration place at will. If the place of tax declaration is changed due to special circumstances, it must be reported to the original competent tax authorities for the record.

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