Employers are required to prepare the following withholding returns for employees who are employed through the 'Individual taxpayer filing system'. Filings and payment must be submitted before or by 15th of each following month. This is a government software system that can be installed on the computer.
| Form Name | What is the form is for? | What should be included in the form? |
| IIT monthly withholding return for China tax residents | The IIT return must be completed for employees in receipt of employment income for the following types: | The following information is included on the return: |
| • | Chinese nationals, and | • | the month concerned |
| • | non-China domiciled employees whose physical presence days exceed 183 days in a calendar year | • | withholding employer's name |
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Web page updated on 17 Mar 2025 14:58