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Way to Pay Taxes and File Tax Return
    2012-04-20

    Entities and individuals paying employees have the obligation to deduct taxes from their payments and pay the deductions to the tax authority.
 
    Under any of the following circumstances, a taxpayer shall file a tax return to the competent tax authority or entrust a tax agent with this job on his or her behalf:
 
 1.  The taxpayer’s annual income has exceeded RMB 120, 000;
 
 2.  The taxpayer has obtained wages or salaries from two sources within the Chinese territory;
 
 3.  The taxpayer has an income from outside of China;
 
 4.  The taxpayer has obtained a taxable income but the paying party has no obligation to deduct tax payments from the income.
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