Prepare for China's annual individual income tax reconciliation (个税年度汇算): check income, deductions and special additional deductions, compare the two treatments of a year-end bonus, and estimate the refund or amount to pay before filing in the 个人所得税 app. Use when asked 个税汇算怎么弄, 年终奖单独计税还是合并, 我能退多少税, 专项附加扣除, or how does China's annual tax reconciliation work. Produces a filing checklist, the deductions the person may be missing, a bonus comparison, the estimate with workings, and deadlines. Not tax advice.
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Use cn-iit-reconciliation to identify likely missed special additional deductions and estimate the annual reconciliation outcome from [annual income, deductions, and withheld-tax details], with shown arithmetic and both bonus-tax treatments where applicable.
Required inputs
[annual income, deductions, and withheld-tax details]
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SKILL.md
name: cn-iit-reconciliationdescription: "Prepare for China's annual individual income tax reconciliation (个税年度汇算): check income, deductions and special additional deductions, compare the two treatments of a year-end bonus, and estimate the refund or amount to pay before filing in the 个人所得税 app. Use when asked 个税汇算怎么弄, 年终奖单独计税还是合并, 我能退多少税, 专项附加扣除, or how does China's annual tax reconciliation work. Produces a filing checklist, the deductions the person may be missing, a bonus comparison, the estimate with workings, and deadlines. Not tax advice."version: 1.0.0
China Annual Tax Reconciliation (个税年度汇算)
Each year, people with comprehensive income in mainland China settle the difference between tax withheld and tax actually due. Many leave money unclaimed by missing special additional deductions, or pay more by choosing the wrong treatment for a year-end bonus. This skill prepares the filing: checks the inputs, finds missed deductions, compares the bonus options, and estimates the result before the person opens the app.
Write the output in Simplified Chinese unless asked otherwise.
What This Skill Produces
A filing checklist: what to have ready and where it is in the 个人所得税 app
Deductions review: each special additional deduction, whether the person may qualify, and what is needed
A bonus comparison: separate taxation versus merged, with the cheaper one
The estimate: refund or amount to pay, with the workings
Deadlines: the filing window and the appointment slots
Required Inputs
Ask for these if not provided:
Annual income by type: wages, one-off bonus, labour remuneration (劳务报酬), author's remuneration (稿酬), royalties
Personal social insurance and housing fund contributions for the year
Circumstances for special additional deductions: children, infants under three, continuing education, serious illness costs, first-home mortgage interest, rent and city, supporting parents aged 60 or over
Other deductions: personal pension contributions, qualifying commercial health insurance
Tax already withheld, from the app's income detail page
Framework
Check the income detail in the app against payslips. Unknown income entries should be disputed in the app, not ignored.
Special additional deductions: go through each category, ask the qualifying facts, and note the evidence needed. Do not decide eligibility on behalf of the tax authority; flag likely ones.
Bonus treatment: compute both. Separate taxation divides the bonus by 12 to find the rate in the monthly table. It is often, but not always, cheaper; for lower incomes merging can be better. The separate option is available until 31 December 2027; check it still applies.
Estimate: taxable income = counted income − 60,000 − social insurance − special additional deductions − other deductions. Apply the annual table. Compare with tax withheld.
File: the window usually runs from 1 March to 30 June of the following year, with appointment slots early in March. Keep evidence for five years.