China’s tax authority web portal has supported employer withholding and payment of employee individual income tax for several years. The Windows desktop client has long been the common route, often following online tutorials, but the web version is actually easier to use—particularly for a non-Beijing-registered sole proprietor who needs to handle payroll withholding regularly.
The portal is at https://etax.chinatax.gov.cn. After logging in, choose the ‘Unit tax filing’ (单位办税) tab. Inside ‘Comprehensive income declaration’ (综合所得申报), you will find ‘Normal wage and salary income’ (正常工资薪金所得). Employee information has to be entered again on the web version.
Then check whether the declaration information is accurate. At first, the ‘tax payable’ and ‘tax paid’ fields can seem odd, because the desktop client did not display them in that way.
The figures are correct, however. Leaving employee-borne social insurance and housing fund contributions aside for the moment, the monthly calculation is: salary income 6,000 − basic deduction 5,000 − additional special deduction for elderly support 950 = taxable income 50 yuan; 50 × 3% = 1.50 yuan.
By August 2026, the cumulative calculation is:
Cumulative income: 6000 × 8 = 48000
Cumulative basic deduction: 5000 × 8 = 40000
Cumulative elderly-support deduction: 950 × 8 = 7600
Cumulative taxable income = 48000 − 40000 − 7600 = 400 yuan
Cumulative tax payable = 400 × 3% = 12 yuan
Paid in first 7 months: 1.5 × 7 = 10.50 yuan
Tax due in August: 12 − 10.50 = 1.50 yuan
The amount is consistent with previous payments. After confirming that everything is in order, continue to payment and choose UnionPay.
The web version also has more features. In the query and statistics section, it supports ‘unit filing record query’ (单位申报记录查询) and ‘individual withholding detail query’ (个人扣缴明细查询). On the unit filing record query page, records show ‘扣缴客户端web版’ (web version of the withholding client), while earlier records all show ‘客户端’ (client).
For routine monthly filing, the web portal covers the same withholding calculation and payment steps, and the filing records are easy to check afterward.