Yes, foreign resident individuals will first prepay according to the current tax rate and then enjoy preferences during the final settlement. Foreign non-resident individuals will have A withholding declaration according to the current tax rate and have a tax refund upon application.

In principle, foreign talents are not required to do anything in the early stage.

In the following year, in case of changes in special extras and other related deductions (such as children’s education, housing rent) of foreign resident individuals, they need to log in to the individual income tax APP to change personal related matters.