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问: 我是个外国人,我如何判断自己需不需要进行个税年度汇算? As a foreign individual, how do I know whether I need to make an annual individual income tax settlement? 答:外籍人士如果属于居民个人,则需要参加个税年度汇算,如果属于非居民个人,则无需办理。可以参照下图判断外籍个人是否是居民个人。 Foreign individuals are required to make annual settlement if they are resident individuals. If they are non-resident individuals, they don’t need to do it. You can refer to the illustration below to determine whether a foreign individual is a resident individual. 问: : 外籍人士做年度申报的时候没有预填信息该怎么做纳税申报? How can a foreign individual file an annual tax return without pre-filed information? 答:可以通过个人所得税APP中的收入纳税明细查询收入明细以及已申报税额明细,然后将数据分别填写在年度申报表中。 You
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