{"id":352,"date":"2020-06-09T11:06:10","date_gmt":"2020-06-09T11:06:10","guid":{"rendered":"http:\/\/www.elitestage.xyz\/?p=352"},"modified":"2021-08-30T06:42:57","modified_gmt":"2021-08-30T06:42:57","slug":"in-which-condition-should-foreigners-file-with-chinas-iit","status":"publish","type":"post","link":"https:\/\/www.elitestage.cn\/ja\/in-which-condition-should-foreigners-file-with-chinas-iit\/","title":{"rendered":"\u5916\u56fd\u4eba\u306f\u3069\u306e\u3088\u3046\u306a\u6761\u4ef6\u3067\u4e2d\u56fd\u306eIIT\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<figure class=\"wp-block-image\"><img decoding=\"async\" class=\"wp-image-353\" src=\"http:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640.gif\" alt=\"\" loading=\"lazy\" \/><\/figure>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u65b0\u3057\u3044\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u767a\u751f\u304c\u52b9\u679c\u7684\u306b\u6291\u5236\u3055\u308c\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u7740\u5b9f\u306a\u30da\u30fc\u30b9\u3067\u4e8b\u696d\u306b\u5fa9\u5e30\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u5b09\u3057\u304f\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">2018\u5e74\u5f8c\u534a\u306bIIT\u6539\u9769\u304c\u884c\u308f\u308c\u3066\u4ee5\u6765\u3001\u521d\u3081\u3066\u306e\u4e2d\u56fd\u5e74\u6b21\u500b\u4eba\u6240\u5f97\u7a0e\uff08\u300cIIT\u300d\uff09\u306e\u7533\u544a\u3092\u304a\u77e5\u3089\u305b\u3057\u307e\u3059\u3002\u7533\u544a\u671f\u9593\u306f2020\u5e743\u67081\u65e5\u304b\u30892020\u5e746\u670830\u65e5\u307e\u3067\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">As per the Announcement of the State Taxation Administration (\u201cSAT\u201d) concerning the Annual IIT filing the year 2019, the resident individuals should self-assess whether they should lodge an annual IIT filing for their \u201ccomprehensive income\u201d (namely wages and salaries, personal services income, author&#8217;s remuneration, and royalties) obtained in the calendar year 2019. \u00a0In this regard, we have prepared the following guide aimed at preparing your HR and employees for the first time annual IIT filing.<strong>Overview of the\u00a0Year 2019 annual IIT filing<\/strong><\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<h4><strong>Overview of the Year 2019 annual IIT filing\u00a0<\/strong><\/h4>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">IIT\u6cd5\u306b\u3088\u308c\u3070\u3001\u5c45\u4f4f\u8005\uff08\u300c\u7d0d\u7a0e\u8005\u300d\uff09\u306f\u30012019\u5e74\u306b\u5f97\u3089\u308c\u305f\u5305\u62ec\u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u30012019\u5e74\u306e\u8ab2\u7a0e\u50b5\u52d9\u3092\u8a08\u7b97\u3057\u300160,000\u5143\u306e\u6a19\u6e96\u57fa\u672c\u63a7\u9664\u3001\u7279\u5225\u63a7\u9664\u3001\u7279\u5225\u8ffd\u52a0\u63a7\u9664\u3082\u9069\u7528\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002 \u8a72\u5f53\u3059\u308bIIT\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308b\u524d\u306b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4ed6\u306e\u8a31\u5bb9\u53ef\u80fd\u306a\u63a7\u9664\uff08\u4f8b\uff1a\u9069\u683c\u306a\u5bc4\u4ed8\uff09\u3068\u3057\u3066\u3002\u00a0<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The taxpayer should settle any tax payment due upon annual IIT filing. In case of a tax refund, the\u00a0taxpayer may apply for such refund.<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>When taxpayers need to file annual IIT?<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">2019\u5e74\u306b\u7d0d\u7a0e\u8005\u304c\u524d\u6255\u3044\u3057\u305fIIT\u306f\u3001\u5e74\u6b21IIT\u8a08\u7b97\u3068\u305d\u308c\u306b\u7d9a\u304fIIT\u6255\u3044\u623b\u3057\u306e\u7533\u8acb\u306b\u3088\u308a\u30012019\u5e74\u306e\u5b9f\u969b\u306eIIT\u652f\u6255\u984d\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5305\u62ec\u5229\u76ca\u306f60K\u4eba\u6c11\u5143\u3092\u8d85\u3048\u307e\u305b\u3093\u304c\u3001IIT\u306f2019\u5e74\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u652f\u6255\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\r\n<p>\u30d1\u30fc\u30bd\u30ca\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308bIIT\u3001\u8457\u8005\u306e\u5831\u916c\u304a\u3088\u3073\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306f\u30012019\u5e74\u306e\u5b9f\u969b\u306eIIT\u8cac\u4efb\u3088\u308a\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u5e74\u5ea6\u4e2d\u3001\u9069\u683c\u306a\u6a19\u6e96\u7a0e\u984d\u63a7\u9664\u304a\u3088\u3073\/\u307e\u305f\u306f\u7279\u5b9a\u306e\u63a7\u9664\u306f\u3001\u5b50\u4f9b\u306e\u6559\u80b2\u3001\u7d99\u7d9a\u6559\u80b2\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5229\u5b50\u307e\u305f\u306f\u8cc3\u8cb8\u8cbb\u7528\u306a\u3069\u306e\u7d0d\u7a0e\u8005\u306b\u3088\u3063\u3066\u5831\u544a\u307e\u305f\u306f\u5341\u5206\u306b\u4eab\u53d7\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p>2019\u5e74\u306b\u9069\u683c\u306a\u7a0e\u984d\u63a7\u9664\u3092\u5ba3\u8a00\u307e\u305f\u306f\u5341\u5206\u306b\u4eab\u53d7\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The comprehensive income exceeds RMB120k in 2019 and the final tax payment due exceeds RMB400. \u00a0For example:<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&#8211;\u00a0\u00a0If comprehensive income is from two or more sources, and IIT withheld from those sources is below the final tax payable.<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>When taxpayers do not need to file annual IIT?<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5305\u62ec\u5229\u76ca\u306f12\u4e07\u4eba\u6c11\u5143\u3092\u8d85\u3048\u307e\u305b\u3093\u3002<\/p>\r\n<p>2019\u5e74\u306e\u6700\u7d42\u7d0d\u7a0e\u984d\u306f400\u4eba\u6c11\u5143\u3092\u8d85\u3048\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u5305\u62ec\u5229\u76ca\u306e\u524d\u6255\u3044IIT\u306f\u30012019\u5e74\u306e\u6700\u7d42\u5e74\u6b21IIT\u30dd\u30b8\u30b7\u30e7\u30f3\u3068\u540c\u3058\u3067\u3042\u308b\u304b\u3001\u7d0d\u7a0e\u8005\u304c\u6255\u3044\u623b\u3057\u3092\u7533\u8acb\u3059\u308b\u4e88\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Annual IIT filing for\u00a0<\/strong> <strong>\u300c\u975e\u5c45\u4f4f\u8005\u300d\u304a\u3088\u3073\u300c\u975e\u5c45\u4f4f\u8005\u300d<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">1.\u00a0\u00a0According to the Announcement issued jointly by the Ministry of Finance and the SAT on the IIT policy for non-resident individuals and-domiciled individuals in 2019, if an expatriate employee is assessed to be a non-resident in advance but subsequently meets resident individual conditions due to extension of the residence duration to 183 days or more within a calendar year, the IIT calculation method should remain unchanged throughout the calendar year for withholding purpose. After year-end, they shall file an annual IIT in accordance with the relevant provisions of resident individuals.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">2.\u00a0\u00a0If an expatriate employee is assessed to be a resident taxpayer in advance, and he\/she is expected to leave China without returning in the same year of departure, he\/she is required to lodge an annual IIT filling before leaving the country.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Generally speaking, the IIT liability of an expatriate employee would be complicated taking into account their offshore arrangements. It is necessary to consider the expatriate&#8217;s overseas income, if any, together with their comprehensive income in China. Expatriates and often company HR may be expected to gauge whether the expatriate\u2019s PRC IIT obligations are fulfilled throughout their employment inChina. \u00a0This sometimes could be a real challenge.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u99d0\u5728\u54e1\u306f\u3001\u4e2d\u56fd\u306e\u6240\u5f97\u306b\u95a2\u3057\u3066\u7ba1\u8f44\u306e\u4e2d\u56fd\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u5e74\u6b21IIT\u901a\u95a2\u8a3c\u660e\u66f8\u3092\u5fc5\u8981\u3068\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u81ea\u56fd\u3067\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u8acb\u6c42\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u8a3c\u62e0\u306e1\u3064\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Three ways to lodge an annual IIT filing<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">1.\u00a0Self-lodgment:\u00a0PRC tax authorities provide taxpayers with efficient and fast online tax services. \u00a0A taxpayer may handle the 2019 annual IIT filing via such online platforms including an IIT App on mobile phones. Alternatively, taxpayers may lodge the filing by mail or over the counter at the tax office. \u00a0When there are two or more sources of employment in 2019, the taxpayer may choose to report all their employment income to the competent tax authority in charge of any one of the respective employer.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">2.\u00a0Lodging via employer:\u00a0Taxpayers should have a written agreement with the employer before 30 April 2020, agreeing to provide the employer with the complete comprehensive income together with the details on deductions, tax benefits, etc. Taxpayers are held liable for the authenticity, accuracy, and completeness of the information provided.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">3.\u00a0Lodging via agent:\u00a0Taxpayers may engage a tax services provider to assist with the annual IIT filing. Taxpayers are required to sign an authorization letter with the service provider in this regard.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u4eca\u5f8c\u6570\u9031\u9593\u3067\u3001\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304cSAT\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002 \u30a8\u30ea\u30fc\u30c8\u30b9\u30c6\u30fc\u30b8\u306f\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u7dbf\u5bc6\u306b\u30d5\u30a9\u30ed\u30fc\u3057\u3001\u5229\u7528\u53ef\u80fd\u306b\u306a\u3063\u305f\u3089\u5171\u6709\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Should you require any assistance in the 2019 annual IIT filing, or wish to receive\u00a0annual IIT filling training, please feel free to get in touch with\u00a0us.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img fetchpriority=\"high\" decoding=\"async\" width=\"916\" height=\"830\" class=\"wp-image-354\" src=\"http:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640.jpg\" alt=\"\" srcset=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640.jpg 916w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640-300x272.jpg 300w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640-768x696.jpg 768w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640-80x72.jpg 80w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640-620x562.jpg 620w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640-460x417.jpg 460w, https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/640-365x331.jpg 365w\" sizes=\"(max-width: 916px) 100vw, 916px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p class=\"tx-excerpt\">We are delighted that the New Coronavirus outbreak is now effectively under control, many enterprises are returning to the business at a steady pace. We would like to kindly remind you of the upcoming first-ever...<\/p>","protected":false},"author":1,"featured_media":2665,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93,29],"tags":[],"class_list":["post-352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-and-taxation","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>In Which Condition should Foreigners File With China&#039;s IIT? - elitestage.cn<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.elitestage.cn\/ja\/in-which-condition-should-foreigners-file-with-chinas-iit\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"In Which Condition should Foreigners File With China&#039;s IIT? - elitestage.cn\" \/>\n<meta property=\"og:description\" content=\"We are delighted that the New Coronavirus outbreak is now effectively under control, many enterprises are returning to the business at a steady pace. We would like to kindly remind you of the upcoming first-ever China Annual Individual Income Tax (\u201cIIT\u201d) filing since the IIT reform took place in late 2018. The filing period is from 1 March 2020 to 30 June 2020. As per the Announcement of the State Taxation Administration (\u201cSAT\u201d) concerning the Annual IIT filing the year 2019, the resident individuals should self-assess whether they should lodge an annual IIT filing for their \u201ccomprehensive income\u201d (namely wages and salaries, personal services income, author&#8217;s remuneration, and royalties) obtained [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.elitestage.cn\/ja\/in-which-condition-should-foreigners-file-with-chinas-iit\/\" \/>\n<meta property=\"og:site_name\" content=\"elitestage.cn\" \/>\n<meta property=\"article:published_time\" content=\"2020-06-09T11:06:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-30T06:42:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/5.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"420\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"elitestage\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u57f7\u7b46\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"elitestage\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"5\u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/\"},\"author\":{\"name\":\"elitestage\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/#\\\/schema\\\/person\\\/31203aff8c38b824ba6cad22b0ec9528\"},\"headline\":\"In Which Condition should Foreigners File With China&#8217;s IIT?\",\"datePublished\":\"2020-06-09T11:06:10+00:00\",\"dateModified\":\"2021-08-30T06:42:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/\"},\"wordCount\":915,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.elitestage.cn\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/5.jpg\",\"articleSection\":[\"Finance and Taxation\",\"News\"],\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/\",\"url\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/\",\"name\":\"In Which Condition should Foreigners File With China's IIT? - elitestage.cn\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.elitestage.cn\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/5.jpg\",\"datePublished\":\"2020-06-09T11:06:10+00:00\",\"dateModified\":\"2021-08-30T06:42:57+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/#\\\/schema\\\/person\\\/31203aff8c38b824ba6cad22b0ec9528\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/#breadcrumb\"},\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ja\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.elitestage.cn\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/5.jpg\",\"contentUrl\":\"https:\\\/\\\/www.elitestage.cn\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/5.jpg\",\"width\":750,\"height\":420},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/de\\\/in-which-condition-should-foreigners-file-with-chinas-iit\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.elitestage.cn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"In Which Condition should Foreigners File With China&#8217;s IIT?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/#website\",\"url\":\"https:\\\/\\\/www.elitestage.cn\\\/\",\"name\":\"elitestage.cn\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.elitestage.cn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ja\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/#\\\/schema\\\/person\\\/31203aff8c38b824ba6cad22b0ec9528\",\"name\":\"elitestage\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ja\",\"@id\":\"https:\\\/\\\/www.elitestage.cn\\\/wp-content\\\/litespeed\\\/avatar\\\/9c04a7c918d2dafb406332e67bdf33f9.jpg?ver=1780907473\",\"url\":\"https:\\\/\\\/www.elitestage.cn\\\/wp-content\\\/litespeed\\\/avatar\\\/9c04a7c918d2dafb406332e67bdf33f9.jpg?ver=1780907473\",\"contentUrl\":\"https:\\\/\\\/www.elitestage.cn\\\/wp-content\\\/litespeed\\\/avatar\\\/9c04a7c918d2dafb406332e67bdf33f9.jpg?ver=1780907473\",\"caption\":\"elitestage\"},\"url\":\"https:\\\/\\\/www.elitestage.cn\\\/ja\\\/author\\\/elitestage\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"In Which Condition should Foreigners File With China's IIT? - elitestage.cn","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.elitestage.cn\/ja\/in-which-condition-should-foreigners-file-with-chinas-iit\/","og_locale":"ja_JP","og_type":"article","og_title":"In Which Condition should Foreigners File With China's IIT? - elitestage.cn","og_description":"We are delighted that the New Coronavirus outbreak is now effectively under control, many enterprises are returning to the business at a steady pace. We would like to kindly remind you of the upcoming first-ever China Annual Individual Income Tax (\u201cIIT\u201d) filing since the IIT reform took place in late 2018. The filing period is from 1 March 2020 to 30 June 2020. As per the Announcement of the State Taxation Administration (\u201cSAT\u201d) concerning the Annual IIT filing the year 2019, the resident individuals should self-assess whether they should lodge an annual IIT filing for their \u201ccomprehensive income\u201d (namely wages and salaries, personal services income, author&#8217;s remuneration, and royalties) obtained [&hellip;]","og_url":"https:\/\/www.elitestage.cn\/ja\/in-which-condition-should-foreigners-file-with-chinas-iit\/","og_site_name":"elitestage.cn","article_published_time":"2020-06-09T11:06:10+00:00","article_modified_time":"2021-08-30T06:42:57+00:00","og_image":[{"width":750,"height":420,"url":"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/5.jpg","type":"image\/jpeg"}],"author":"elitestage","twitter_card":"summary_large_image","twitter_misc":{"\u57f7\u7b46\u8005":"elitestage","\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593":"5\u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/#article","isPartOf":{"@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/"},"author":{"name":"elitestage","@id":"https:\/\/www.elitestage.cn\/#\/schema\/person\/31203aff8c38b824ba6cad22b0ec9528"},"headline":"In Which Condition should Foreigners File With China&#8217;s IIT?","datePublished":"2020-06-09T11:06:10+00:00","dateModified":"2021-08-30T06:42:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/"},"wordCount":915,"commentCount":0,"image":{"@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/5.jpg","articleSection":["Finance and Taxation","News"],"inLanguage":"ja","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/","url":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/","name":"In Which Condition should Foreigners File With China's IIT? - elitestage.cn","isPartOf":{"@id":"https:\/\/www.elitestage.cn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/#primaryimage"},"image":{"@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/5.jpg","datePublished":"2020-06-09T11:06:10+00:00","dateModified":"2021-08-30T06:42:57+00:00","author":{"@id":"https:\/\/www.elitestage.cn\/#\/schema\/person\/31203aff8c38b824ba6cad22b0ec9528"},"breadcrumb":{"@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/#breadcrumb"},"inLanguage":"ja","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/"]}]},{"@type":"ImageObject","inLanguage":"ja","@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/#primaryimage","url":"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/5.jpg","contentUrl":"https:\/\/www.elitestage.cn\/wp-content\/uploads\/2020\/06\/5.jpg","width":750,"height":420},{"@type":"BreadcrumbList","@id":"https:\/\/www.elitestage.cn\/de\/in-which-condition-should-foreigners-file-with-chinas-iit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.elitestage.cn\/"},{"@type":"ListItem","position":2,"name":"In Which Condition should Foreigners File With China&#8217;s IIT?"}]},{"@type":"WebSite","@id":"https:\/\/www.elitestage.cn\/#website","url":"https:\/\/www.elitestage.cn\/","name":"elitestage.cn","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.elitestage.cn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ja"},{"@type":"Person","@id":"https:\/\/www.elitestage.cn\/#\/schema\/person\/31203aff8c38b824ba6cad22b0ec9528","name":"elitestage","image":{"@type":"ImageObject","inLanguage":"ja","@id":"https:\/\/www.elitestage.cn\/wp-content\/litespeed\/avatar\/9c04a7c918d2dafb406332e67bdf33f9.jpg?ver=1780907473","url":"https:\/\/www.elitestage.cn\/wp-content\/litespeed\/avatar\/9c04a7c918d2dafb406332e67bdf33f9.jpg?ver=1780907473","contentUrl":"https:\/\/www.elitestage.cn\/wp-content\/litespeed\/avatar\/9c04a7c918d2dafb406332e67bdf33f9.jpg?ver=1780907473","caption":"elitestage"},"url":"https:\/\/www.elitestage.cn\/ja\/author\/elitestage\/"}]}},"_links":{"self":[{"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/posts\/352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/comments?post=352"}],"version-history":[{"count":0,"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/posts\/352\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/media\/2665"}],"wp:attachment":[{"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/media?parent=352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/categories?post=352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.elitestage.cn\/ja\/wp-json\/wp\/v2\/tags?post=352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}