Build China IIT Withholding Declaration (个人所得税扣缴申报表) Data

Skill: Convert payroll into the individual income tax withholding declaration filed via the withholding client

Region: China (中国) Category: Tax — 个人所得税 (Individual Income Tax / IIT) Does: Takes a period's payroll and maps it onto the IIT withholding declaration (个人所得税扣缴申报表) — the 扣缴个人所得税报告表 for wages and salaries (工资薪金所得) — filed by the withholding agent through the withholding client (扣缴客户端) / the natural-person electronic tax bureau (自然人电子税务局) to the State Taxation Administration (国家税务总局 / STA). System: 自然人电子税务局（扣缴客户端）— 个人所得税扣缴申报表, administered by the STA

The withholding declaration is portal/client-mediated: the agent enters or imports employee, income, deduction and tax figures into the 扣缴客户端 (or files on the 自然人电子税务局 web side), which validates and transmits to the STA. There is no public fixed XML/JSON schema for general third-party submission; the field names below follow the official report layout and the client's import-template columns, which the STA revises periodically. Wages use the cumulative withholding method (累计预扣法). Confidence is at the example level.

When this applies

• A withholding agent (扣缴义务人, the employer) pays wages and salaries (工资薪金所得) and must withhold and report IIT for each employee.
• Filed monthly, due by the 15th of the following month (extended when it falls on a holiday); the annual reconciliation (年度汇算清缴) is handled separately by the individual.
• Wages and salaries use the cumulative withholding method (累计预扣法); other categories (labour service 劳务报酬, author's remuneration 稿酬, royalties 特许权使用费) follow their own withholding rules and forms.

Input data required

Form / import-template structure (wages, cumulative method)

个人所得税扣缴申报表 — 工资薪金 row, per employee
├── 姓名 / 证件类型 / 证件号码
├── 本期收入            current-period income
├── 本期免税收入        current-period tax-exempt income
├── 累计收入额          cumulative income (year to date)
├── 累计减除费用        cumulative basic deduction = 5000 × months
├── 累计专项扣除        cumulative special deductions (三险一金, employee share)
├── 累计专项附加扣除    cumulative special additional deductions (专项附加扣除)
├── 累计其他扣除        cumulative other deductions
├── 累计应纳税所得额    cumulative taxable income
├── 税率 / 速算扣除数   withholding rate / quick deduction (累计预扣预缴 table)
├── 累计应预扣预缴税额  cumulative tax due
├── 累计减免税额        cumulative tax reductions
├── 已预扣预缴税额      tax already withheld in prior periods this year
└── 本期应预扣预缴税额  tax to withhold THIS period

Calculation rules

• 累计预扣法 (cumulative withholding method) for wages:
  • 累计应纳税所得额 = 累计收入 − 累计免税收入 − 累计减除费用(5000×月数) − 累计专项扣除(三险一金) − 累计专项附加扣除 − 累计其他扣除.
  • Apply the withholding rate table (个人所得税预扣率表一): 3% / 10% / 20% / 25% / 30% / 35% / 45% with the matching quick-deduction (速算扣除数), brackets on the cumulative taxable income.
  • 累计应预扣预缴税额 = 累计应纳税所得额 × 预扣率 − 速算扣除数.
  • 本期应预扣预缴税额 = 累计应预扣预缴税额 − 累计减免税额 − 已预扣预缴税额 (the prior periods' already-withheld this year). Never negative within a year for ordinary cases.
• 专项附加扣除 (special additional deductions) are claimed by the employee (via 个人所得税 app / 自然人电子税务局) and supplied to the agent; the agent applies the monthly standard amounts (e.g. 子女教育 / 婴幼儿照护 2000/child·month; 赡养老人 up to 3000/month; etc.) — confirm the current standards.
• Resident individuals (居民个人) use the cumulative method above; non-residents (非居民个人) are withheld monthly on a per-payment basis with a different rate table.

Worked example (one resident employee, May = month 5, cumulative)

扣缴义务人: 上海示例科技有限公司   纳税人识别号: 91310115MA1K3XYZ7A   所属期: 2026-05
员工: 张伟  证件类型: 居民身份证  证件号码: 3101******1234  居民个人: 是

本期(5月)收入: 30000.00
累计收入(1–5月):              150000.00
累计减除费用(5000 × 5):        25000.00
累计专项扣除(三险一金 个人部分): 22500.00   (4500/月 × 5)
累计专项附加扣除:               20000.00   (子女教育2000 + 赡养老人2000 = 4000/月 × 5)
累计其他扣除:                       0.00

累计应纳税所得额 = 150000 − 25000 − 22500 − 20000 − 0 = 82500.00
预扣率 10%, 速算扣除数 2520 (累计 36000–144000 区间)
累计应预扣预缴税额 = 82500 × 10% − 2520 = 5730.00
已预扣预缴税额(1–4月)           = 4290.00
本期应预扣预缴税额 = 5730.00 − 0 − 4290.00 = 1440.00   ← withhold this month

Imported/entered into the 扣缴客户端 (自然人电子税务局) and transmitted to the STA; the agent pays the withheld tax.

Validation checklist

• Current report layout / 扣缴客户端 import template used; agent 纳税人识别号 and period (所属期) correct
• Each employee: 姓名 / 证件类型 / 证件号码 valid; resident vs non-resident (居民/非居民) flag correct
• Cumulative method applied: 累计减除费用 = 5000 × months; 三险一金 employee share in 累计专项扣除
• 专项附加扣除 amounts match what the employee filed (current standard monthly caps); not double-counted
• Rate + 速算扣除数 read from the cumulative taxable income (预扣率表一); 本期应预扣 = 累计应预扣 − 减免 − 已预扣
• Non-resident employees withheld on the separate monthly per-payment basis, not the cumulative method
• Filed via 扣缴客户端 / 自然人电子税务局 by the 15th; tax paid; figures reconcile to payroll

Last updated: 2026-06-04 — confirm the active schema version, field codes, and portal/API requirements against the current State Taxation Administration (STA) specifications before use.