Here is a guide to make clear the process of how Shanghai's tax payments are collected and what is special for the expat community in tax payments.
The guide is divided into three parts and the following is the first part.
Q: How to get the individual income tax records?
A: Individual income tax records for 2019 and subsequent years can be obtained through the website of Natural Person Electronic Tax Services or the Individual Income Tax app, and records before 2019 can be obtained through Electronic Tax Services.
You may also visit the taxpayer service hall to acquire the records with valid personal identification.
Q: What is the password for the PDF version of tax records?
A: The password is the last six digits of your ID number. If it is less than six digits, please add 0 in the front. If it contains letters, please capitalize them.
Q: What should I bring to print personal tax records in the taxpayer service hall? Can someone else do it on my behalf?
A: Taxpayers may go to the taxpayer service hall with their original ID to get individual income tax records, or they can entrust others to get the records on their behalf with the original valid ID of both the trustor and the trustee, as well as the written authorization of the trustor.
Q: How to issue China tax resident identity certificates?
A: Individual taxpayers can handle it through the tax service hall or the electronic tax service.
The materials that must be submitted are the application form for the identity certificate of China tax residents, the contracts, agreements, resolutions of the board of directors or shareholders' meetings, proof of payment and other supporting materials related to the income to be treated under the tax treaty.
Individuals who have a domicile in China must provide proof materials for habitual residence in China due to household registration, family and economic interests, including information such as the applicant's identity information, explanation of residence situation.
Individuals who have no domicile in China but have resided for a cumulative period of 183 days within a tax year should provide relevant certification or explanatory materials for the actual residence in China, including entry-exit information and other materials.
If you apply as a Chinese resident partner of a partnership, you must provide the registration of the partnership. If the other contracting party tax authorities have special requirements for the style of the Tax Resident Certificate, they must provide written instructions for the special requirements and the style of the Tax Resident Certificate.