Core Viewpoint - The article emphasizes the importance of completing the comprehensive income final settlement of individual income tax for foreign individuals who have resided in China for more than 183 days, highlighting the legal requirements and options available for tax deductions and exemptions [4][5][11]. Group 1: Tax Residency and Requirements - Individuals residing in China for a cumulative total of 183 days or more in a tax year are classified as resident taxpayers, which requires them to calculate individual income tax on a consolidated annual basis and complete the final settlement [4][5]. - Taxpayers must complete the final settlement between March 1 and June 30 of the year following the tax year in which the comprehensive income is obtained. Non-domiciled taxpayers leaving China before the start of this period may complete it prior to their departure [6][7]. Group 2: Final Settlement Process - Taxpayers can handle the final settlement themselves, even if their company has been managing monthly withholding and declarations [8][9]. - To complete the pre-departure comprehensive income final settlement, taxpayers should bring relevant materials to the tax service hall of the competent tax authority [10]. Group 3: Deductions and Exemptions - Foreign individuals who meet the criteria for resident taxpayers may choose to enjoy special additional deductions for individual income tax or tax exemption policies for allowances such as housing subsidies, language training fees, and children's education expenses, but cannot enjoy both simultaneously [11][12].