The Shanghai City government has sent out notices to employers reminding them to have foreigners who make over 120,000 RMB per year to file a tax report with the government. It’s due March 31. Foreigners typically need the help of HR or someone else to do this. Not a simple process if you haven’t done it before. In Shanghai, you can use the “fabu” site on WeChat (search for and follow 上海发布, which can show up just by searching for “fabu” I think). Enter that site, click on the second icon on the lower left corner (市政大厅), and then you click on the red and white icon at the bottom of the screen in the center (个税查询), which deals with individual taxes. From there, you’ll need to enter your ID, name, create a password, and enter other information including a recent tax payment level. When done, it will give you access to your past tax payments. Please see HR or a competent Chinese friend for the details.
I’m not sure what problems arise if you don’t file this report, but China is a place where you don’t want to ignore laws, especially those that affect how the nation’s detailed computer records view you. This one feeds right into those records, so don’t skip it.