Taxpayers who derive wages and salaries from two or more locations, or from overseas should file the tax returns and pay the IIT to the tax authorities by themselves.

 
  • 自行申報。從中國境外取得所得,以及從中國境內兩處或者兩處以上取得所得的,納稅人可選擇一地進(jìn)行自行申報納稅。
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