2024年度综合所得个人所得税汇算进行中，外籍个人申报指南来了！
The annual settlement of Individual Income Tax for 2024 is in progress. Here is a filing guide for foreign individuals in China.
1.下载及注册
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。
1.Download and register
Scan the QR code below or search "Individual Income Tax" in the mobile application store to download and install the App, which is officially released by the State Taxation Administration.
持有外国护照等其他个人证件的境外人士首次办理汇算清缴前，需前往税务局办税服务厅获取大厅注册码，凭注册码登录个税APP。
Foreign passport/ID holders must obtain a registration code in person at the tax bureau before their first annual individual income tax settlement to access the Individual Income Tax App.
注意：目前，【人脸识别注册】仅支持中华人民共和国居民身份证持有人。
Notice:At present, "face recognition registration" only supports holders of People's Republic of China Resident Identity Card.
2.查询、填报专项附加扣除信息
您可通过首页面的【专项附加扣除】模块查询2024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。
2.Query and fill in special additional deduction information
You can query the filing status of 2024 through the [Filing in Special Additional Deduction] module on Home Page. If qualified special additional deduction information is not filled in, you may supplement the information.
注意：外籍个人满足居民条件的在年度汇算的税收优惠上有两种选择。一是专项附加扣除，另外一个是津补贴免税政策，包括住房补贴、语言训练费、子女教育费等。两者不能同时享受。
Notice:Foreign individuals who meet the resident conditions have two choices in tax incentives for the annual settlement. One is the special additional deductions, and the other is allowances for tax exemption, such as housing allowances, language training fees and education expenses for children etc.. They can not be applied at the same time.
3.添加银行卡信息
点击【我的】—【银行卡】—【添加】，填写银行卡信息，输入预留的手机号码，填入验证码通过验证。建议您添加I类账户银行卡。以便年度汇算申报后需补税或退税。
3.Fill in bank card information
Click[Mine]—[Bank cards]—[Add]. Fill in your bank card information and mobile phone number. Enter the verification code as required. A Class I bank account opened in the Chinese mainland is required for receiving the IIT refund.
具体申报操作
Specific Declaration Guide
1.点击首页“2024综合所得年度汇算”专题【开始申报】。
1.Click [Start the declaration] in the thematic area titled“2024 comprehensive individual income annual settlement”on the home page.
2.进行“收入”和“费用、免税收入和税前扣除”的项目核对，核对无误后点击【保存】，再点击【下一步】。
2.Check to confirm the exact amounts of income,expenses, tax-exempt income and deductions before clicking [Save],click [Next].
如果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】，选择合适的“全年一次性奖金”计税方式进行调整。
If you need to adjust the tax method of the annual one-time bonus, you can also click [salary], select an appropriate tax method for "the annual one-time bonus" to adjust it.
3.进入“税款计算”界面，根据上一步的收入及减除数据，显示应纳税额、减免税额和已缴税额。根据计算结果，左下方显示“应补税额”或“应退税额”。
3.On the Tax Calculation page, you can see your tax payable, tax exemption and prepaid tax. Your "tax owed" or "tax refundable" will be calculated automatically and displayed at the bottom of the page.
4.如需退税，确认无误后，点击【下一步】，系统将会跳转至申报成功-退税页面，选择绑定的银行卡。如需缴税，确认无误后，点击【提交申报】，系统则跳转至申报成功-缴税页面，点击【立即缴税】即可缴款。
4.If you have refundable tax, click [Next] after confirmation, the system will direct you to [Declaration completed - Tax Refund] page. If you have payable tax, click [Next] after confirmation, the system will direct you to [Declaration completed - Tax Payment] page. Click [Pay tax Now] to pay your tax owed.
1.个税汇算清缴是指在一个纳税年度结束后，把纳税人全年的收入、扣除项目等汇总计算，得出实际应缴纳的个人所得税，再和之前预缴的税款对比，多退少补的过程。
1.Annual Individual Income Tax Settlement is a process that aggregates annual income and deductions to calculate tax liability. It compares with prepaid taxes to refund overpayments or collect underpayments.
2.本指南适用于居民个人，即在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满183天的个人。如果属于非居民个人，则无需办理。
2.This guide is applicable to resident individuals, who have domicile in China, or who have resided in China with no domicile for 183 days or more in a single tax year.Non-resident individuals are exempt.
3.2024年度个税汇算清缴申报期为2025年3月1日至6月30日。
3.The filing period of 2024 annual individual income tax reconciliation is from March 1 to June 30 in 2025.
4.因外籍人员姓名不匹配等原因导致无法通过银联验证的银行卡，可携带银行出具的相关证明材料和护照前往办税服务厅办理。
4.Due to reasons such as mismatched names for foreigners, if UnionPay cannot verify the bank card, you can bring relevant supporting documents issued by the bank and your passport to the tax service hall for processing.
