Each year, people with comprehensive income in mainland China settle the difference between tax withheld and tax actually due. Many leave money unclaimed by missing special additional deductions, or pay more by choosing the wrong treatment for a year-end bonus. This skill prepares the filing: checks the inputs, finds missed deductions, compares the bonus options, and estimates the result before the person opens the app.
Write the output in Simplified Chinese unless asked otherwise.
What This Skill Produces
- A filing checklist: what to have ready and where it is in the 个人所得税 app
- Deductions review: each special additional deduction, whether the person may qualify, and what is needed
- A bonus comparison: separate taxation versus merged, with the cheaper one
- The estimate: refund or amount to pay, with the workings
- Deadlines: the filing window and the appointment slots
Required Inputs
Ask for these if not provided:
- Annual income by type: wages, one-off bonus, labour remuneration (劳务报酬), author's remuneration (稿酬), royalties
- Personal social insurance and housing fund contributions for the year
- Circumstances for special additional deductions: children, infants under three, continuing education, serious illness costs, first-home mortgage interest, rent and city, supporting parents aged 60 or over
- Other deductions: personal pension contributions, qualifying commercial health insurance
- Tax already withheld, from the app's income detail page
Framework
- Check the income detail in the app against payslips. Unknown income entries should be disputed in the app, not ignored.
- Special additional deductions: go through each category, ask the qualifying facts, and note the evidence needed. Do not decide eligibility on behalf of the tax authority; flag likely ones.
- Bonus treatment: compute both. Separate taxation divides the bonus by 12 to find the rate in the monthly table. It is often, but not always, cheaper; for lower incomes merging can be better. The separate option is available until 31 December 2027; check it still applies.
- Estimate: taxable income = counted income − 60,000 − social insurance − special additional deductions − other deductions. Apply the annual table. Compare with tax withheld.
- File: the window usually runs from 1 March to 30 June of the following year, with appointment slots early in March. Keep evidence for five years.
Programmatic Helper
python3 skills/cn-iit-reconciliation/scripts/cn_iit.py --wages 360000 --social-insurance 40000 --special 36000 --withheld 30000
python3 skills/cn-iit-reconciliation/scripts/cn_iit.py --wages 300000 --bonus 60000 --social-insurance 35000 --withheld 20000
Uses the national rates and basic deduction in force since 2019. Standard library only.
Output Format
个税年度汇算准备：[纳税年度]
1. List of materials to prepare
2. Special additional deduction check | Item | Whether it may apply | Information or documents needed |
3. Comparison of year-end bonus tax calculation methods | Method | Tax payable |, Recommended: [Method]
4. Estimated results | Item | Amount | (income, deductions, taxable income, tax payable, amount already prepaid, refund / amount due)
5. Schedule: processing time and appointment
End verbatim: "The above is an estimate and does not constitute tax advice. Please rely on the calculation results in the Individual Income Tax App; if tax rates and policies are adjusted, the latest regulations shall prevail."
Quality Checks
- Every special additional deduction category was asked about
- Both bonus treatments were computed when there is a bonus
- The estimate's arithmetic is shown
- Rules that depend on dates are marked to check
- The disclaimer appears verbatim
Anti-Patterns
- Assuming separate bonus taxation is always cheaper. Compute both.
- Claiming deductions the person does not qualify for. Claims are checked and can be reversed with penalties.
- Ignoring unknown income entries in the app.
- Presenting the estimate as final. The app's calculation is authoritative.
Example Trigger Phrases
- "How much can I get refunded from the individual income tax reconciliation? Annual salary 360,000, one child, renting in Shanghai."
- "Is it more cost-effective to calculate the year-end bonus separately or include it in comprehensive income?"
- "Which special additional deductions did I miss?"
- "Explain China's annual tax reconciliation for me."