Tips：
温馨提示：
The filing period of 2024 annual tax returns is from March 1 to June 30 in 2025. This guide is applicable from March 21 to June 30, no need to make an appointment in advance.
2024年度个税汇算清缴申报期为2025年3月1日至6月30日。本指南适用于3月21日至6月30日期间，无需预约。
1. 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.
1. 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。
2. On the log-in page, click "register". Choose "register via tax office registration code", go to any tax service halls nearest with your passport, get a "registration code", then set your password and other information required to complete the registration. After registration, you can log in with your account and password.
Notice: At present, "face recognition registration" only supports holders of People's Republic of China Resident Identity Card .
2. 进入登录页面，点击【注册】，选择注册方式【大厅注册码注册】，携带外国护照，就近前往办税服务大厅获取“注册码”，然后设置密码，并填写相关信息后完成注册。注册后用账号密码登录。
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。
1. Query income and tax details
1. 查询收入纳税明细信息
Click [Income and Tax details] — [Search], you can query the status of declared income of 2024.
点击【收入纳税明细】—【查询】，在“收入明细查询”中查询2024年度已申报收入的明细情况。
2. Query and fill in special additional deduction information
2. 查询、填报专项附加扣除信息
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.
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。
Note: 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.
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。
3. Add bank card
3. 添加银行卡
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.
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。
1. Enter Home Page, click [Annual IIT Settlement]. Fill in the number of days you resided in the Chinese mainland in 2024. Select or confirm the location of settlement. Usually, it is the same as your employer’s. If you do not have an employer in the Chinese mainland , you can select your habitual residence as the location of settlement. Then, click [Next].
1. 进入首页，点击进入【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】。
2. Check to confirm the exact amounts of income, expenses, tax-exempt income and deductions before clicking [Save], click [Next].
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】。
3. 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. 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。
4. 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. 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”。
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.
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。
If you have payable tax, but the annual comprehensive income does not exceed 120,000 yuan, or the amount of payable tax does not exceed 400 yuan, and you have prepaid the tax , you can be exempt from declaration.
您如果需要补税，但年度综合所得收入不超过12万元，或者汇算需补税金额不超过400元，依法预缴税额的，可享受免申报。
