• What to do if my former employer fails to handle my tax payments?

    show answer +

    If you have any objections regarding the amount of tax declared by the withholding agent (your employer), you are advised to contact the withholding agent to verify the details.

    Direct link >
  • How can I obtain my personal income tax records?

    show answer +

    You can apply for personal income tax records by visiting the Shanghai Municipal Tax Service website.

    Direct link >
  • A Q&A guide to learn about Shanghai's taxation

    show answer +
  • Do overseas individual investors enjoy any preferential income tax policies when investing in China's crude oil futures?

    show answer +

    Individual overseas investors are temporarily exempt from individual income tax on earnings generated through trading domestic crude oil and other commodity futures products approved by the State Council for foreign investment.

    Direct link >
  • Are there any tax benefits for intl students under talent introduction programs?

    show answer +

    Living allowances and scholarships received by international students in China are not considered wages or salaries and are therefore not subject to individual income tax.

    Direct link >
  • How do I get my personal income tax refund while I'm not in China?

    show answer +

    You may authorize a tax-related service agency, another organization, or an individual to handle tax matters on your behalf.

    Direct link >
  • FAQs: Individual income tax annual settlement

    show answer +

    The deadline for filing annual individual income tax (June 30) is approaching. Here are some frequently asked questions from expats. Make sure to file on time!

    Direct link >
  • What are tax benefits for expats in China?

    show answer +

    China offers various tax benefits for expats working in the country, including exemptions of personal income tax on certain subsidies, such as the subsidies for their housing, children's education, and language training.

    Direct link >
  • How do I enquire about export tax refund rates?

    show answer +

    How can I find the export tax refund rate for a specific product in the online service platform of the Shanghai Municipal Tax Service?

    Direct link >
  • FAQs: Deferred taxation for reinvestment

    show answer +

    Direct investment by overseas investors using their distributed profits is eligible for deferred taxation. This includes equity investments such as capital increases, establishment of new enterprises, and acquisitions of equity.

    Direct link >
  • How do I file for individual income tax return?

    show answer +

    The Individual Income Tax return in China involves reporting one's taxable income and settling the corresponding tax owed to the government. Upon completion of the process, taxpayers may qualify for a tax refund, owe additional tax, or neither.

    You can file Individual Income Tax return through your employer, a third-party agency, or the "个人所得税" app.

    Direct link >
  • FAQs: Export tax rebates (II)

    show answer +

    To help foreign companies with export tax rebate declarations, the following are answers to frequently asked questions.

    Direct link >
  • FAQs: Export tax rebates

    show answer +

    To help foreign companies in their export tax rebate declarations, the following are answers to frequently asked questions.

    Direct link >
  • How much individual income tax should I pay?

    show answer +

    If you have a domicile in China or have no domicile but have resided in China for a cumulative period of 183 days within a tax year, you will be identified as a Chinese tax resident and need to pay individual income tax on income earned from within and outside the territory of the PRC.

    Direct link >
  • How do I get individual income tax records?

    show answer +

    As a foreign employee, you can get your individual income tax document on the website of Shanghai Municipal Tax Service or the Individual Income Tax app.

    Direct link >