What is the difference between income tax and resident tax dependent deductions? Which should Chinese residents file first?
Sources: NTA public materials and practical guidance from this tool. Last updated: 2026-06-19. Tax rules may change; follow your local tax office’s latest requirements.
Brief answer: Both use similar deduction amounts, but filing offices and forms differ. Typically file NTA income tax correction first, then resident tax correction.
Detailed explanation
Income tax is filed with the tax office; resident tax with the municipal office. Deduction amounts (¥580,000, etc.) reduce resident tax at the 10% resident tax rate, roughly half the income tax effect. The Salary Earner's Report for Dependent Deduction submitted by your company affects resident tax; if overseas parents were omitted, municipal correction is needed. Complete income tax refund first (larger amount, five-year deadline), and consult your city office on resident tax procedures. This tool focuses on income tax estimates. Order may vary by municipality—follow local guidance.