Individual Income Tax (IIT) Exemption Benefits

Procedures

1 January 2015
Vendor Introduction - RSM

About RSM

• RSM China, as the member of RSM International (RSM), has over 9000 staffs, including
over 2600 CPAs, and has 40 branches in Mainland China, Hong Kong and Singapore. RSM
works as a partner of SAP on the project of Local Hired Foreigner IIT Exemption.

Service from RSM

• Program enrolment and processing

• Tax invoices collection and reconciliation
• Counseling services via email or phone call which is directly related to this program like
validity of tax invoices, claimable items etc.
Enrolment Process – New Hire
Before Day One By end of joining month

Receive enrolment pack of IIT

Exemption Benefits from HRSC
before Day One.
Employee 1. Policy;
2. APPENDIX A – QUALIFIED
EXPENSES ANNUAL DECLARATION
FORM;
3. APPENDIX B – MONTHLY
EXPENSE REIMBURSEMENT FORM
Sign, submit signed APPENDIX A –
QUALIFIED EXPENSES ANNUAL Mail original signed APPENDIX A –
QUALIFIED EXPENSES ANNUAL
DECLARATION FORM (softcopy) to
DECLARATION FORM (hardcopy) to
Cherry Xu of RSM at sapiit@rui-
RSM by end of joining month
consulting.com

RSM
Cherry Xu will send confirmation
email to you of the successful
enrolment

Note:
- This benefit will commence upon receipt of signed Appendix A – Qualified Expenses Annual Declaration Form.
- Please follow the following timeline if you would start this benefit from date of joining:
• Join on/before 15th > submit signed softcopy of Appendix A to RSM by 10th of joining month
• Join after 15th > submit signed softcopy of Appendix A to RSM by end of joining month
- Hardcopy of Appendix A should be mailed to RSM within the hiring month
- Refer to page 6 for Mailing address and contact of RSM
Monthly Expense Declaration Process

Before 10th of the month Before 15 of the month

th
Complete and send softcopy of signed
APPENDIX B – MONTHLY EXPENSE
REIMBURSEMENT FORM to Cherry Xu
RSM at sapiit@rui-
Employee consulting.com

- - Keep the original hardcopy of

Appendix B for quarterly fapiao
submission No

- Check APPENDIX B – Declared Yes

RSM MONTHLY EXPENSE monthly claim Payroll
is within Processing
REIMBURSEMENT FORM
qualified limit

Note:
- APPENDIX B – MONTHLY EXPENSE REIMBURSEMENT FORM must be submitted by 10th of every month.
- Please keep original hardcopy of Appendix B to be submitted together with fapiao at the end of the quarter.
- You may refer to 5.0 Administrative Procedures of Policy for more details.
Quarterly Fapiao Submission Process

By end of every Mar, Jun, Sep, Dec Before 15 of Apr, Jul, Oct, Jan
th

- Refer to 5.0 Administrative Procedures for

detailed steps
- Submit fapiao together with original copy of
APPENDIX B – MONTHLY EXPENSE Notified by RSM if any
Employee REIMBURSEMENT FORM to RSM on-site during tax adjustment
RSM on-site day if you are located in Beijing or
Shanghai, or express fapiao to RSM Shanghai
Office if you are located in other locations

Yes

Reconciliation of Difference Yes Payroll

betwen fapiao
RSM fapiao vs monthly
and monthly
Processing for
expense declared for declared tax
the quarter expense adjustment

Note:
- Please sort fapiao and attach with APPENDIX B – MONTHLY EXPENSE REIMBURSEMENT FORM for each month
- If you missed the RSM On-site date, you have to express fapiao to RSM Shanghai Office
- For those who submit fapiao by express, please photocopy and scan all valid fapiao, indicate the express number
and send to Cherry Xu at sapiit@rui-consulting.com Otherwise, your claim can’t be processed in case of missing
during express
- Refer to page 6 for RSM on-site schedule and mailing address
RSM On-site Schedule and Mail Address

Location On-site Day* On-site Location Contact Person Phone Number E-mail

Shanghai 17th & 26th Mar,

PVG 01 D5.27 Cherry Xu +86-
Zhangjiang Jun, Sep and Dec sapiit@rui-
18017725667
Shanghai 18th & 25th Mar, Finance area in consulting.com
Wheelock Jun, Sep and Dec Wheelock
18th & 25th Mar, +86- fiona.lv@rui-
Beijing Finance area BJG 07 Fiona Lv
Jun, Sep and Dec 15011458020 consulting.com
Express to RSM Cherry Xu +86-
Other sapiit@rui-
N/A Shanghai office 18017725667
Locations consulting.com
directly

RSM Shanghai Office

Company Name RSM Shanghai Puxi Office
Room 1001, Zhaocheng Building, No.120, Wes Tianshan Road, Changning
Mail Address District, Shanghai
上海市长宁区天山西路120号兆城大厦1001室
Post Code 200335