Job Recruitment Website - Recruitment portal - A company in Hainan hires foreign actors to perform in Yunnan, where should I file my personal income tax return?
A company in Hainan hires foreign actors to perform in Yunnan, where should I file my personal income tax return?
Personal tax declaration should be made in Yunnan.
According to the provisions of the "Notice of the State Administration of Taxation on Tax Issues Concerning Overseas Groups or Individuals Engaging in Literary and Sports Performances in my country", performing groups or individuals should report and pay tax payable to the competent tax authorities in the place where the performance is located. If the performance is performed in one place, the remuneration earned from the performance in one place shall be reported and paid to the tax authority in charge of the place where the performance is located in accordance with the relevant provisions of the Individual Income Tax Law.
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