Starting from March 1, China will begin to process the final settlement and settlement of comprehensive personal income tax in 2023. If taxpayers without domicile in China leave the country early, they can handle annual settlement before leaving the country.
Non-resident individuals are not required to complete annual financial statements. Classified income such as interest, dividends, and property rental income are not included in the annual financial statement. If the final tax payment is required but the comprehensive income for the year does not exceed 120,000 yuan (RMB, the same below), the tax payment amount does not exceeds 400 yuan.