If it has not been signed before, you will be prompted to supplement the tax return. When you open an account in a bank, you must sign the tax return of the resident taxpayer. If you haven't signed an account before, you have to re-sign, which means that you are a tax resident in China and have full tax obligations in China. If necessary, the tax bureau can check the transaction details of your bank card.

Personal tax declaration means that when the taxpayer cannot provide the tax payment certificate of the taxed assets, or the assets are exempt from tax and cannot provide the tax payment certificate, the tax authorities will issue a tax management certificate for the taxpayer according to law for the taxpayer to provide to the foreign exchange bureau.

Basic requirements for individual tax returns China tax residents refer to individuals who have a domicile in China or have no domicile in China for one year. Having a domicile in China means having a regular domicile in China due to household registration, family and economic interests.

Living in China for one year means living in China for 365 days in a tax year. If you leave the country temporarily, the number of days will not be deducted. Temporary departure means no more than 30 days for each departure or no more than 90 days for a tax year.

Tax voucher management

1. Taxpayers who pay taxes by means of audit collection shall submit a written application report to the competent national tax authorities where the institution is located, explaining the reasons for going out to operate, the name, quantity and required time of exported goods, and provide a tax registration certificate or a copy. After examination and approval, the competent tax authorities shall issue a certificate of tax administration for outbound operations.

Second, the township, town, village collective units and individual farmers in the county (city, district) (including neighboring towns) bazaars selling self-produced agricultural, forestry, animal husbandry and aquatic products need the "self-produced and self-sold certificate", should hold the certificate issued by the grass-roots administrative unit (village committee), to the competent tax authorities to apply for.

3. Taxpayers issue invoices, returns or sales discounts to the buyers after selling the goods. If the buyers have paid or failed to pay for the goods, but the invoices and deductions cannot be recovered, the taxpayers should ask the buyers for the certificate of receipt, return or discount issued by the local competent tax authorities as the legal basis for issuing special red invoices.