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Core Viewpoint - The article provides a comprehensive guide on the taxation of individual residents in China regarding their income sourced from both domestic and foreign entities, detailing the rules for determining tax obligations and the process for filing tax returns. Group 1: Definition of Resident Individuals - A resident individual is defined as someone who has a domicile in China or resides in China for a cumulative total of 183 days within a tax year [4][5]. Group 2: Determining Source of Income - The source of income is determined based on the location of the service provided or the entity paying the income. For example, wages are sourced from where the labor is performed, while royalties are sourced from the location of the payer [6]. Group 3: Tax Filing Deadlines - Residents must declare foreign income between March 1 and June 30 of the following year after the income is earned [7]. Group 4: Tax Authority for Filing - Individuals must file their tax returns with the tax authority where their employment or main income source is located. If there are multiple sources, they can choose one [9][10]. Group 5: Online Filing Options - Taxpayers can file their foreign income tax returns online through the Natural Person Electronic Tax Bureau or the individual income tax app [12]. Group 6: Currency Conversion for Tax Calculation - Income earned in foreign currencies must be converted to RMB using the exchange rate from the last day of the previous month when filing [16]. Group 7: Tax Calculation Steps - The total taxable amount is calculated by summing the taxable amounts from domestic and foreign sources, applying the applicable tax rates for each category of income [16]. Group 8: Tax Credit for Foreign Taxes Paid - Taxpayers can claim a credit for foreign taxes paid, which is calculated based on the lower of the foreign tax paid or the allowable credit limit [17][18]. Group 9: Documentation for Tax Credits - Taxpayers must provide proof of foreign tax payments, such as tax payment certificates, to claim tax credits. If documentation is not available by the deadline, alternative proof may be submitted [18].