Way to Pay Taxes and File Tax Return

    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.