我是个外国人，我如何判断自己需不需要进行个税年度汇算？
As a foreign individual, how do I know whether I need to make an annual individual income tax settlement?
答：外籍人士如果属于居民个人，则需要参加个税年度汇算，如果属于非居民个人，则无需办理。可以参照下图判断外籍个人是否是居民个人。
Foreign individuals are required to make annual settlement if they are resident individuals. If they are non-resident individuals, they don’t need to do it. You can refer to the illustration below to determine whether a foreign individual is a resident individual.
外籍人士做年度申报的时候没有预填信息该怎么做纳税申报？
How can a foreign individual file an annual tax return without pre-filed information?
答：可以通过个人所得税APP中的收入纳税明细查询收入明细以及已申报税额明细，然后将数据分别填写在年度申报表中。
You can check the details of your income and tax declared through "Income/Tax Details Query"in the Individual Income Tax APP, and then fill out the data in the annual return.
我在上个年度中更换了新的护照并且之后用新护照进行工资申报，查询收入明细时显示不全该怎么办？
I renewed my passport last year and then used it to declare my salary. What should I do if the income details are not fully displayed when I check them?
答：如果你一个所属年度曾使用多个证件号码申报纳税的，为准确计算全年收入和扣除项目，请先到税务机关办理多个自然人档案的并档。
If you have used multiple ID numbers to file tax returns in one year, in order to calculate the annual income and deductions accurately, please first visit the tax authorities to merge multiple individual tax files.
请问公司每个月都已经帮我代扣代缴了工资的个人所得税，为什么年度汇算申报还要让我补缴税费？
Since my company has helped me withhold my individual income tax on my salary every month, why do I have to make remedial payments during the annual settlement?
答：常见原因有以下三点：
1.在两个以上单位任职受雇并领取工资薪金，预缴税款时重复扣除了基本减除费用（5000 元/月），个税年度汇算时需要补税。
2.年度中间更换工作单位，在预扣税款时适用了较低税率，年度综合所得合并计算后，导致适用综合所得税率高于预扣率，因此需要补税。
3. 除工资薪金外，还有劳务报酬、稿酬、特许权使用费，各项综合所得加总后，导致适用综合所得税率高于预扣率。
There are three common reasons:
1. If you hold positions and receive salaries from more than two employers, the basic deduction of 5,000 yuan has been deducted multiple times when withholding tax, and you need to make remedial payments in the annual individual income tax settlement.
2. If you change your job during the year and a lower tax rate is applied when withholding tax, after the annual comprehensive income is consolidated and calculated, this may result in a higher comprehensive income tax rate than the withholding rate, you will need to make remedial payments.
3. In addition to wages, there are also labor remuneration, author’s remuneration and royalties. After the total of all comprehensive income is summed up, it leads to the application of a comprehensive income tax rate that is higher than the withholding rate.
我的个税APP为什么绑定不了银行卡？
Why can’t I bind my bank card on my Individual Income Tax APP?
答：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个人证件前往办税服务厅办理。
Due to reasons such as mismatched names for foreigners, if the bank card cannot be verified by UnionPay, you can bring relevant supporting documents issued by the bank and your personal ID to the tax service hall for processing.
Reminder:
温馨提示：
如果您个税年度汇算为申请退税，在提交退税申请后还需关注个税APP的站内信息，比如需要提交出入境记录或租房合同等相关资料，如果没有及时提交资料可能会导致退税失败。
If your annual individual income tax settlement involves applying for a tax refund, after submitting the tax refund application, you also need to pay attention to the internal messages in the Individual Income Tax APP. For example, you may need to submit relevant documents such as entry and exit records or rental contracts. Failure to submit documents in time may lead to the refund being unsuccessful.
