外国人士为中国税收居民的，纳税年度内取得工资薪金、劳务报酬、稿酬、特许权使用费等四项综合所得，在取得所得的次年 3 月 1 日至 6 月 30 日内填

报《个人所得税年度自行纳税申报表》及相关资料，向税务机关办理个人所得税综合所得汇算清缴。符合下列条件之一的外国人士，可免于办理汇算清缴：

（一）符合税收政策规定的汇算清缴豁免申报条件；

（二）已预缴税额与汇算清缴应纳税额一致；

（三）符合汇算清缴退税条件但不申请退税。

如果外国人士不了解自己是否需要办理汇算清缴，可至当地税务机关办税服务厅咨询有关政策并寻求帮助。

办理方式：纳税人可至当地政务服务大厅或税务机关办税服务厅办理，也可下载手机个人所得税 APP 或通过自然人电子税务局网页端办理。外国人士首次使用个人所得税 APP 或自然人电子税务局网页端的，需要到当地办税服务厅申请获取注册码，纳税人可以咨询办税服务厅获取帮助。

外国人士为非居民个人的，不办理综合所得汇算清缴。

国家税务总局网站自然人电子税务局网址：

https://etax.chinatax.gov.cn

Foreign nationals,  who are tax residents of  China and  obtain comprehensive  incomes  from  salary and wages,  remuneration for  personal services,  author's  remuneration  and royalties  in  a tax year,  shall fill  in  the Annual Individual Income Tax Return for Self-Filing and associated forms within the  period from  March  1 to June  30 of the following year, and do the annual tax reconciliation with the tax authority. Foreign nationals who meet one of the following conditions shall be exempted from  the  ann ual  reconciliation  of individual income tax:

(I) The conditions specified  in the tax policy for exemption from the annual reconciliation are met;

(II) The  amount  of  tax  withheld matches with that of the tax payable;

(III) The  conditions for  refunding are  met,  but the claim of tax  refunds is waived.

If  they  are  unsure whether the annual reconciliation needs to be done, they can seek guidance regarding relevant policies and assistance from the taxpayer service halls of local tax authorities.

Procedures: Access local government service halls or tax authorities' taxpayer service halls,  Individual  Income Tax app, or the  Natural  Person  E-Tax Platform .

Foreign nationals need to visit the local taxpayer  service  halls  to  apply  for  a registration code before the first-time use of the  Individual  Income Tax app or the Natural  Person  E-Tax  Platform. Taxpayers can seek assistance from taxpayer service halls.

Foreign  nationals  who a re  non - resident individuals are not required to deal with the annual reconciliation.

Electronic Tax  Service for  Natural Persons  on  the  website  of  the  State Taxation Administration:

https://etax.chinatax.gov.cn