Personal Income Tax Return Service Process for High - Level Talents

The following services and processes are subject to the latest policy, with the latest policy

date：2016-12-12

(1) Submit an application: The employer should summarize, before March 31 on an annual basis, the tax return the high-level talents are entitled to in the previous year, and report to Chongqing High-Level Talent One-Stop Service Platform.

(2) Pre-check. Chongqing High-Level Talent One-Stop Service Platform will conduct pre-check. After approved, the materials will be delivered to the Human Resources Market Division of Chongqing Municipal Human Resources and Social Security Bureau.

(3) Chongqing Municipal Human Resources and Social Security Bureau will carry out qualification examination within 15 working days after receiving the application materials. For qualified applications, Chongqing Municipal Human Resources and Social Security Bureau will arrange tax return with the competent district and county level (autonomous county) Finance Bureau where the high-level talent pays tax; otherwise, the materials will be returned with explanations.

(4) Approval and allocation: After the district and county-level (autonomous county) Finance Bureau approves the application, it will return the local share of personal income tax within 20 working days to high-level talent’s legitimate personal account.

(5) Financial settlement: The district and county-level (autonomous county) Finance Bureau shall submit the summary of tax payment in the previous year to Chongqing Municipal Finance Bureau before June 30 of each year. According to the current financial system, the due share to be borne by the municipal financial funds should be allocated to the district and county-level (autonomous county) financial funds in the year-end settlement.

(6). Comment: The employer may make comments on the service.

Personal Income Tax Return Service Process for High - Level Talents