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The Rules specify five cases in which taxpayers shall declare taxes to the tax authority by themselves:
1. With annual income of over RMB120,000; 2. Receiving salary and remuneration from two or more employers in China; 3. Generating income abroad; 4. Generating taxable income without withholding agent; 5. Other cases as specified by the State Council. The Rules stipulate that the taxpayer with total taxable income of over RMB120,000 within a tax year in Case 1 shall declare taxes to the tax authority after the end of a year, no matter whether the tax on his/her taxable income in the year has been withheld by his/her withholding agent or has been declared and paid by the taxpayer to the tax authority on his/her own. |