IIT Practice Guide on Annual Individual Income Tax Reconciliation for Individual Foreign Residents
外籍人员如何办理2022年度个人所得税年度汇算——操作篇
Tom, do I need to submit paper returns for annual IIT settlement to the office of the competent tax authority?
（Tom，我办理2022年的个人所得税年度汇算需要去税务局交纸质申报表吗？）
Not necessarily. There are several ways to file your tax returns.
（不一定。我们有几个办理方式可选。）
Resident foreign individuals can file their annual returns in one of the following ways:
⑴File electronically via the official IIT mobile APP or via the website（https://etax.chinatax.gov.cn）；
⑵Mail paper returns to the competent tax authority；
⑶Submit paper returns to the office of the competent tax authority.
我们可选择以下申报渠道：
（1）通过个人所得税APP和自然人电子税务局WEB端进行电子申报；
（2）向主管税务机关邮寄申报；
（3）直接到办税大厅申报。
I think it wold be convenient to file electronically.
（线上办理应该会很方便。）
Why don’t you just download and install the IIT APP on your phone, and then I can show you the whole filing process.
（来，你可以在手机上下载和安装个税APP，然后我手把手教你。）
As foreign individuals have ID numbers different from Chinese residents',a new user of the APP need to apply for a registration code from a nearby tax office to complete the registration.
（因为外籍个人的身份证号码与中国居民不同，第一次使用前需要到就近的办税服务厅获取注册码。）
[Jerry has applied for his registration code from a nearby tax office.]
【Jerry已到就近的办税服务厅获取他的注册码】
Hey Tom, I’ve got the code. What should I do next?
（Tom, 我已经拿到个税APP的注册码了，接下来要怎么操作？）
On the Log-in page , you can click "register" and select "register via tax office registration code", then set your password and other information required to complete the registration. Now, you can log into the APP with your account and password .
（你进入登录页面，点击注册，选择注册方式【大厅注册码注册】，设置密码及相关信息后完成注册。注册后用账号密码登陆。）
Then , you have to add a bank card.
（接着，你需要绑定银行卡。）
Click [ Personal center ]-[ Bank cards ]-[ Add ]. Fill in your bank card information and mobile phone number. Enter the verification code as required. A first-class bank account opened in mainland China is required for receiving the IIT refund.
（点击【个人中心】-【银行卡】-【添加】。填写银行卡信息，输入预留的手机号码。输入验证码以通过验证。建议您添加 I 类账户银行卡。）
Enter [Annual IIT Settlement]. Fill in the number of days you resided in mainland China in 2022.Select or confirm the location of settlement. Usually, it is the same as your employer’s. If you do not have an employer in mainland China, you can select your habitual residence as the location of settlement. Then, click [Next].
（进入【综合所得年度汇算】，外籍人士需填写去年在境内居住的时间。选择或确认【汇算地】，通常是任职受雇单位所在地。无任职受雇单位的，选择常住地，然后点击【下一步】。）
After entering the Annual IIT Settlement interface, you can select a filing method.
（进入申报界面后，选择填报方式。）
Check to confirm the exact amounts of income, expenses, tax-exempt income and deductions before clicking [Save].
（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】。）
On the Tax Calculation page, you can see your tax payable, tax exemption and prepaid taxes. Your "tax owed" or "tax refundable" will be calculated automatically and displayed at the bottom of the page. Click [Submit] after confirming all the data.
（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”。确认无误后，点击【提交申报】。）
If you have refundable tax, the system will direct you to [Declaration completed - Tax Refund] page. If you have payable tax, the system will direct you to [Declaration completed-Tax Payment] page. Click [Pay Tax Now ] to pay your tax owed.
（如需退税，申报成功后，系统将会跳转至申报成功一退税页面，选择绑定的银行卡。如需缴税，系统则跳转至申报成功一缴税页面，点击【立即缴税】即可缴款。）
You are really an expert. Thanks a lot.
(你真有一手。谢啦。)
My pleasure. It would also be helpful for you to follow the official account of Shenzhen Tax Service and learn more about tax polices in China. In the meantime, don’t hesitate to contact me if you have any question.
(不客气。你可以关注深圳税务公众号，了解更多税收知识。还有不明白的地方，也可以随时找我。)
来源：深圳税务
供稿：个人所得税处、盐田区税务局
编发：纳税服务和宣传中心