Core Viewpoint - The article provides a detailed guide on the annual individual income tax reconciliation process for residents, particularly focusing on foreign income reporting and tax calculation methods [2][4][5]. Group 1: Electronic Tax Reporting Process - The process for reporting through the Natural Person Electronic Tax Bureau involves logging in, confirming personal information, and entering comprehensive income data [4][5]. - Taxpayers can utilize the "Auxiliary Query" feature to verify pre-paid data and choose suitable tax calculation methods for annual bonuses [5][6]. Group 2: Income and Deductions - Taxpayers must manually input data for expenses, exempt income, and pre-tax deductions, with some data automatically populated from attached schedules [6][7]. - Specific deductions include basic pension insurance, housing provident fund, and other allowable deductions, which must be accurately reported to determine taxable income [7][8]. Group 3: Tax Calculation - The total taxable amount is calculated by combining various income sources, including comprehensive income, business income, and other classified income [10][11]. - Taxpayers must report any taxes already paid domestically and any foreign taxes that can be credited against their tax liability [11][12]. Group 4: Documentation and Refunds - Taxpayers are required to upload relevant documentation, such as proof of tax payment from foreign jurisdictions, to support their claims for tax credits [12][14]. - The article outlines the process for calculating any tax refunds or additional taxes owed based on the reconciliation results [14][15]. Group 5: Mobile App Reporting - The article also describes the process for filing tax returns via the personal income tax app, emphasizing the need for accurate reporting of both domestic and foreign income [15][16]. - Taxpayers can access pre-filled data based on their withholding and pre-payment records, facilitating the reporting process [16][17].