2. According to Item (2) of Article 2 of the Measures for Self-declaration of Individual Income Tax (Guo Shui Fa [2006]162): "Those who obtain income from wages and salaries in two or more places in China shall file tax returns in accordance with the provisions of these Measures:
Item (1) of Article 11 stipulates: "Where income from wages and salaries is obtained from two or more places, it shall be selected and reported to the competent tax authorities where one of the units is located."
If an individual obtains two or more incomes from wages and salaries, he/she should fix a unit, bring his/her personal identity card and a copy, and pay the wages and salaries contract and certificate, and declare the personal income tax to the tax authorities where the fixed unit is located before 15 every month, and refund more and make up less.
3. That is to say, when wages are paid in two or more places, they should not be declared separately in two places, but should be declared in one place and declared to the local tax authorities in one place.
Extended data:
Tax object
Legal object
Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.
Resident taxpayer
Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.
non-resident taxpayer
Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China.
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