对于符合以下两个条件的中国人和外国人: Fromthe aspect of residence time:
在居留时间方面: 1 ALL residentindividuals. Those who have stayed in China for over a total of 183days during one tax year. 1所有居民个人。在一个纳税年度内在中国境内停留超过183天的。 2 Non-residentindividuals who have stayed in China for less than a total of 183days during one tax year, should declare for the Individual Incomegot from China. 2非居民个人在一个纳税年度内在中国境内停留不足183天的，应当申报从中国取得的个人所得。 From theaspect of income and tax:
从收入和税收方面来看: 1 Those who haveearned more than RMB 60,000 in 2021 in China; 12021年在中国收入超过6万元人民币的人; 2 Those who havepaid, underpaid, or overpaid taxes in 2021. 2那些在2021年已经缴纳、少缴或多缴税款的人。 The tax yearis from January 1st to December 31st.
纳税年度为1月1日至12月31日。 Howto declare?
怎样申报？ The are 4ways, one can choose any of them.
有四种方法，你可以选择其中的任何一种。 Currently thewebsite and app are in Chinese language only. 目前该网站和应用程序只有中文版本。 1 Register anddeclare from the official website
https://etax.chinatax.gov.cn/ ; 1从官方网站注册并声明
Https://etax.chinatax.gov. cn/; 2 Use the IITdeclaration () app, it is the most common way now; 2使用IIT 声明()应用程序，这是目前最常用的方法; 3 Make thedeclaration at local tax bureau; 3在当地税务局申报; 4 Entrust others(agents/employers) to declare. 4委托其他人士(代理人/雇主)申报。