If there is no withholding agent in China, the individual must file his/her IIT and pay tax due according to the rules in the IIT law.

 
  • 上述应纳税款在境内没有扣缴义务人的,取得所得的个人应按税法规定,在规定的期限内向主管税务机关自行申报纳税。
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