Home FAQ Taxation China Q&A Regarding Retained Information for Annual Reconciliation of Individual Income Tax
Q&A Regarding Retained Information for Annual Reconciliation of Individual Income Tax
Q: |
What reference materials need to be retained for 5 years regarding children's education? |
A: |
If children receive education abroad, they should keep overseas education supporting materials such as admission notices from overseas schools and study visas.
|
Q: |
What reference materials need to be retained for 5 years regarding continuing education? |
A: |
Taxpayers who receive vocational qualification continuing education for skilled personnel or professional and technical personnel should retain relevant certificates of vocational qualifications and other materials. |
Q: |
What reference materials about housing loan interest need to be retained for 5 years? |
A: |
Information such as housing loan contracts, loan repayment expense vouchers, etc. |
Q: |
What reference materials about housing rent need to be retained for 5 years? |
A: |
Information such as housing rental contracts or agreements. |
Q: |
What reference materials need to be retained for 5 years regarding supporting the elderly? |
A: |
The written allocation agreement or other information regarding the agreed or specified allocation |
Q: |
What reference materials should be retained for 5 years regarding infant and young child care? |
A: |
Medical certificate and other materials related to the birth of the child. |
Q: |
What reference materials need to be retained for 5 years regarding major medical conditions? |
A: |
The original or photocopy of medical service fees and medical insurance reimbursement related invoices for critically ill patients, or the annual medical expense list issued by the medical security department. |