Individual income tax compliance and planning

Tax compliance is a strategic business issue that must evolve with the need for employment tax cost control, increase in regulatory obligation and competitive compensation package for talents retention.

Challenges for employers

  • How to provide tax-optimised compensation and benefit packages to employees?
  • How to ensure the compliance of employees’ income tax withholding?
  • How to establish a healthy compensation structure, so that the cost of human resources can be saved while the tax optimisation can also be achieved?
  • How to immediately and effectively avoid risks from non-compliance?
  • How to improve the net take home pay of employees without increasing the cost burden for employers?
  • What issues should employers pay attention to regarding the tax planning for employees’ package?
  • What are the tax implications for annuities?

How PwC can help you? The "traffic lights” analysis method in compliance review


Provide tax compliance services 

Provide services to employer:

  • Assist to file monthly withholding returns including preparing routine monthly withholding returns, amendment filing returns and backlog filing, etc;
  • Assist to conduct withholding filing for non-employment income, including labour service fee, director’s fee, retirement payment, income from share transfer, etc;
  • Perform tax registration, taxation ID application or update;
  • Prepare other filing and reporting documents required by tax authority.

Provide services to individual taxpayer:

  • Assist with annual tax reconciliation filing;
  • Assist with annual tax reconciliation on overseas income;
  • Provide assistance with the tax reporting on income from share transfer and other ad-hoc tax events;
  • Apply for tax clearance certificate;
  • Apply for tax resident certificate.

Contact us

Jane Cheung

Partner, PwC China

Tel: +[86] (21) 2323 3031

Faye Yu

Partner, PwC China

Tel: +[86] (21) 2323 8767

Wenny Cao

Partner, PwC China

Tel: +[86] (10) 6533 3008

Johnny Shen

Partner, PwC China

Tel: +[86] (21) 2323 1005

Follow us