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- Human Resources and Payroll in China 2016-2017 (5th Edition)
IIT Filing
Following the payment of salaries at the beginning of the month, there is a period of around two
weeks during which the IIT filing should be made. The precise deadline can be different depending
on the city in which the company is located.
Online filing
To make online filings of IIT, the company will generally require:
• A special USB Key issued by the local Tax Bureau.
• A piece of software installed on a computer to facilitate the online filing.
• The details of the IIT amounts for each individual, organized into a format that can be uploaded
into the above mentioned software.
Step 1
: The company must have signed an agreement with the Tax Bureau and its bank to allow
the amount filed to automatically be debited. Most large domestic banks are able to facilitate these
transactions.
Step 2
: The USB key needs to be inserted into the computer on which the Tax Bureau software is
installed. The pre-generated IIT file with the details of all the payments to bemade by each employee
can then be uploaded into this software.
Step 3
: The next step is to authorize the software to send the total amount of IIT to be paid by the
company to the Tax Bureau. Upon submission of IIT, the Tax Bureau will directly deduct the amount
of IIT filed from the bank account of the company.
Note: Online filings must be made on time. If the company fails to meet the deadline, it must make a physical filing,
and a fine will likely be imposed.