个税年度汇算进行中 | 外籍居民个人看过来！
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个税年度汇算进行中
外籍居民个人看过来！
The filing of annual returns of individual income tax on a consolidated basis is in progress. If you are a foreigner in China, check here for details.
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2022年度个税汇算清缴申报期为2023年3月1至6月30日，小编整理了中英双语版操作指引，手把手教您完成个税汇算。
The filing period of annual tax returns on a consolidated basis in 2022 is from March 1 to June 30 in 2023. The editor has prepared the bilingual operation guidelines to show you how to complete the filing of annual tax returns on a consolidated basis step by step.
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“个人所得税”手机APP申报操作
Declaration via "Individual Income Tax" mobile app
01 下载及注册
01 Download and register
扫描下方二维码或者在手机应用市场搜索“个人所得税”下载安装国家税务总局官方发布的APP。
Scan the QR code below or search “Individual Income Tax” in the mobile application market to download and install the app officially released by the State Administration of Taxation.
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建议优先选择【人脸识别认证注册】，（人脸注册方式只针对持以下七种证件的纳税人），若人脸认证失败选择【大厅注册码注册】，需要携带有效身份证原件前往本地办税服务厅申请。
It is recommended to select (for taxpayers holding the seven certificates as follows only). If the face authentication fails, please select , and you need to bring the original of your valid ID card to the local tax service hall to apply.
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02、查询收入纳税明细信息
02、Query income and tax details
您可通过【收入明细查询】模块查询2022年度已申报收入的明细情况。
You can query the status of declared income of 2022 through the
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03 查询、填报专项附加扣除信息
03 Query and fill in special additional deduction information
您可通过【专项附加扣除填报】模块查询2022年度的填报情况，如有符合条件的专项附加扣除信息未填报，可以补充填报。
You can query the filling status of 2022 through the module. If qualified special additional deduction information is not filled in, you may supplement the information.
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04 进入申报
04 Start filing
您可通过【综合所得年度汇算】开展年度汇算申报：
You can start the filing of annual tax returns on a consolidated basis through the following paths:
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如果您的年综合所得收入额低于6万元，系统会自动引导您通过【简易申报】方式办理年度汇算。只有您的年综合所得收入额高于6万元时，才会自动进入标准申报。
When your annual comprehensive income is less than 60,000 yuan, the system will automatically guide you to handle the annual tax filing through . Only when your annual comprehensive income is more than 60,000 yuan will you automatically enter the standard filing.
进入标准申报后，有两种填报方式，您可选择使用预填服务，也可使用空白申报表申报，无论选择哪种方式，都可以预先查看相关收入纳税数据，建议选择【我需要申报表预填服务】，方便、准确又快捷。
There are two filling methods in the standard filing. You can choose to use the pre filling service or the blank filing form. No matter which method you choose, you can preview the relevant income taxpaying data. It is recommended to choose , which is convenient, accurate and fast.
同时，根据系统规则，对预缴环节按照非居民个人申报的数据不会进行预填，此类情况的纳税人进行汇算申报时，填报方式需选择【我要填报空白申报表】。
Meanwhile, for data filed for non-resident individuals in the step of prepayment, pre-filling does not apply according to system rules. Such taxpayers shall select when filing.
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阅读须知，确认个人基本信息，并选择本次申报的汇缴地，点击【下一步】，逐一确认收入和税前扣除项，再次点击【下一步】，系统将根据计算结果在左下方显示【应补税额】或【应退税额】，核对无误后点击【提交申报】并确认，即可完成申报。
Read the instructions, confirm the basic personal information and select the remittance place of this filing. Click to confirm the income and pre tax deduction items one by one. Then click again. The system will display or in the lower left according to the calculation results. After verification, click and confirm to complete the filing.
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05 特别提示
06 Special tips
提示1：如您年度汇算申报后需补税或退税，您可进入【个人中心】添加银行卡，建议绑定中国境内开设的Ⅰ类银行账户。
Tip1 : If there is supplementary tax amount or refundable tax amount, you can enter the to complete personal information and add a bank card. It is recommended to add a Class I bank account opened in China.
提示2：如您需要调整全年一次性奖金的计税方式，您也可以点击【工资薪金】-【奖金计税方式选择】进行调整。
Tip2 : If you need to adjust the tax method of the annual one-time bonus, you can also click – to adjust it.
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常见问题
Frequently asked questions
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常见问题1
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什么是居民个人和非居民个人？
What is the difference between resident individuals and non-resident individuals in terms of tax obligations?
答：居民个人是指在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人。
A : Resident individuals refer to individuals who have domicile in China, or, have no domicile but have resided in China for at least 183 days accumulatively in a tax year.
非居民个人是指在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人。
Non-resident individuals refer to individuals who have no domicile nor residence in China, or who have no domicile and have resided in China for less than 183 days accumulatively in a tax year.
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常见问题2
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居民个人和非居民个人在纳税义务上有什么区别？
What are resident and non-resident individuals?
答：居民个人和非居民个人承担不同的纳税义务。居民个人从境内境外取得的所得，均应缴纳个人所得税。非居民个人从中国境内取得的所得，缴纳个人所得税。
A : They bear different tax obligations. Resident individuals shall pay individual income tax on all their incomes obtained inside and outside China. Non-resident individuals shall pay individual income tax on their income obtained within the territory of China.
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常见问题3
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非居民个人需要进行综合所得年度汇算吗？
Do non-resident individuals need to file for annual tax returns on a consolidated basis?
答：非居民个人取得工资、薪金所得，劳务报酬所得，稿酬所得和特许权使用费所得，有扣缴义务人的，由扣缴义务人按月或者按次代扣代缴税款，不办理年度汇算。
A : If a non-resident individual obtains income from wages, salaries, remunerations for labor services, author s remunerations and royalties, and has a withholding agent, the withholding agent shall withhold and pay taxes monthly or by times. Filing of annual tax returns on a consolidated basis is not required.
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常见问题4
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外籍个人的津补贴免税政策和专项附加扣除政策能否同时享受？
Can foreign individuals enjoy the preferential tax exemption policy and special additional deduction policy at the same time?
答：外籍个人符合居民个人条件的，可以选择享受个人所得税专项附加扣除，也可以选择按照财税20号等文件规定，享受住房补贴、语言训练费、子女教育费等津补贴免税优惠政策，但不得同时享受。目前该政策执行期限延长至2023年12月31日。
A : Foreign individuals who meet the conditions of resident individuals can choose to enjoy the special additional deduction of individual income tax or the preferential tax exemption policies of housing subsidies, language training fees, children s education fees and other subsidies in accordance with the provisions of Finance and Tax No. 20 and other documents. However, they cannot enjoy both policies at the same time. At present, the implementation period of the policy is extended to December 31, 2023.
审核：国家税务总局黄冈市税务局所得税科
编辑：国家税务总局黄冈市税务局纳税服务中心（税收宣传中心）
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