Read the Standard Filing Instructions (Return Pre‑filling Service), and then click [I have read and understood].

When you use the "pre-filling service", you also need to confirm, supplement, or refine the pre-filled information based on actual circumstances.

Carefully check the basic personal information and the reconciliation place and click [Next] after confirmation.

Carefully check the reported comprehensive income, expenses, tax-exempt income and pre-tax deductions.

If you have a bonus, please confirm it on the detail page. For the tax-calculation method, you may opt to incorporate the annual one-time bonus into the comprehensive income for tax calculation, or select separate taxation for this bonus. The choice of bonus tax calculation method will affect the tax  outcome of the annual reconciliation. Please choose your method based on your actual circumstances.

If you need to add items of itemized deductions for specific expenditures, click [Add] at the upper-right corner to access the information-collection page of itemized deductions for specific expenditures and complete the relevant entries. If you have carefully checked the reported comprehensive income, expenses, tax-exempt income, donations, and other deduction items, please click [Next].

Step 3: Tax calculation

Check your tax payable, amount of tax reductions and exemptions, amount of tax prepaid and confirm your amount of tax to be paid or refunded at the bottom of the page. After the confirmation, click [Submit Return] to complete the filing.

If you fall in the category of high-end or urgently-needed talent in the Hainan Free Trade Port, you may apply for the individual income tax preferences for such talents in accordance with relevant regulations. Please click the Tax Reduction and Exemption Amount field on the standard declaration interface, and then click the Add button at the top-right corner of the page that appears to access the interface for adding tax reduction and exemption items.

Truthfully fill in Income Type and Sub-category of Income Item. For Tax Reduction/Exemption Item, select "Individual Income Tax Preference for High-end and Urgently-needed Talents of Hainan Free Trade Port". The system will automatically prefill the Tax Reduction and Exemption Amount (editable). Click [Save] after verification. If you have other tax reduction or exemption items to claim, you may continue to add them on this interface.

Step 4: Apply for tax refund or make supplementary payments

Case 1: If you have tax refund, please click [Apply for tax refund]. After the approval of the tax authority and the State Treasury, the tax refund will be directly returned to your bank account.

Case 2: Where supplementary tax payable arises but such amount does not exceed ¥400 and you have prepaid individual income tax in accordance with law, you are exempted from completing the annual tax reconciliation. Click [Exempt from Filing]; no tax payment is required.

Case 3: Where supplementary tax payable arises but your annual comprehensive income does not exceed ¥120,000 and you have prepaid individual income tax in accordance with law, click [Exempt from Filing].

Case 4: Where supplementary tax payable arises and you do not qualify for exemption from filing, click [Pay Tax Immediately]. Confirm the payable amount, select your payment method and complete tax payment.

Tips:

1. This guide applies to resident individuals — i.e., individuals who have a domicile in China, or who have no domicile in China but have resided in China for an aggregate of 183 days or more within a tax year. Non-resident individuals are not required to complete the annual tax reconciliation.

2. The filing period for the annual individual income tax reconciliation is from March 1 to June 30 each year. Please mark your calendar and be sure not to miss the deadline!