If you have not signed the account before, you will be prompted to supplement the tax declaration document. When opening a bank account, you must sign a tax declaration for resident taxpayers. If you have not signed it before opening an account, you must also sign a supplementary signature. This is to declare that you are a tax resident in China and have full tax obligations in China. The tax bureau can check your declaration if necessary. Bank card transaction details.
Personal tax declaration is when a taxpayer cannot provide a tax payment certificate for an asset that has been taxed, or the asset is tax-free and a tax payment certificate cannot be provided, the tax authority will issue a tax management certificate to the taxpayer in accordance with the law. For taxpayers to provide to the foreign exchange administration authorities.
Basic Requirements for Personal Tax Statement Chinese tax residents refer to individuals who have a domicile in China, or who have no domicile and have lived in China for one year. Having a residence in China means habitually residing in China due to household registration, family, and economic interests.
Residing in China for one year refers to 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 refers to a stay that does not exceed 30 days in a tax year or a multiple departures that cumulatively do not exceed 90 days.
Tax Certificate Management
1. If taxpayers who pay taxes through audit collection go to other places to engage in production, business operations or provide labor services, they should submit a request to the competent national taxation authority where the institution is located. A written application report shall state the reasons for overseas business operations, the name, quantity, and required time of export commodities, and provide a tax registration certificate or a copy. The competent national tax authority shall review and approve a "Tax Management Certificate for External Business Activities" and issue it.
2. Townships, towns, village collectives, other units and individual farmers sell self-produced and sold agricultural products at the fairs in the county (city, district) (including adjacent townships and towns in neighboring counties). If forestry, animal husbandry, and aquatic products require a "Certificate of Self-Production and Self-Sales", they should apply to the competent national taxation authority with the certificate issued by the grassroots administrative unit (village committee).
3. After the taxpayer sells the goods and issues an invoice to the buyer, a return or sales discount occurs. If the buyer has paid the purchase price or the payment has not been paid but has been processed financially, the invoice will be credited together with it. If the coupon cannot be recovered, the taxpayer should buy back the goods and ask for the purchase withdrawal certificate or discount certificate issued by the competent national taxation authority where the taxpayer is located, as a legal basis for issuance of special red-letter invoices.