上海留学生落户纳税要求（中英双语）

中文： 在上海申请留学生落户，需满足一定的纳税要求。根据上海市人力资源和社会保障局的规定，留学生回国后需在上海依法缴纳社会保险和个人所得税，且劳动关系、社保缴纳单位和个税缴纳单位应保持一致。

主要纳税要求如下：

1. 留学生回国后应在上海用人单位工作，并由单位依法为其缴纳个人所得税；
2. 个税缴纳记录需与社保缴纳记录匹配，且连续缴纳不少于6个月；
3. 工资薪金所得应达到本市职工平均工资水平的1倍以上；
4. 不得存在漏报、瞒报个税或通过异地申报规避纳税的情况；
5. 用人单位需具备合法资质，且为申请人实际工作单位。

此外，重点机构引进的高层次留学人才，可适当放宽条件。申请人可通过“上海一网通办”平台查询个税缴纳记录，并提交相关材料用于落户申请。

建议留学生在入职后及时确认单位是否正常申报个税，确保纳税记录完整、真实，以免影响落户进度。

English: For overseas students applying for Shanghai household registration (hukou), certain tax compliance requirements must be met. According to the Shanghai Municipal Human Resources and Social Security Bureau, returnees must legally pay social insurance and individual income tax (IIT) in Shanghai. The employment relationship, social insurance contributor, and IIT payer must be consistent.

Key tax requirements:

1. The student must be employed by a Shanghai-based employer that withholds and pays individual income tax on their behalf;
2. IIT payment records must match social insurance records, with continuous payments for at least six months;
3. Salary income should reach or exceed 100% of Shanghai’s average monthly wage for urban employees;
4. No tax underreporting, false reporting, or avoidance through tax filing in other regions;
5. The employer must be legally registered and the applicant’s actual workplace.

Additionally, high-level overseas talents recruited by key institutions may qualify for relaxed conditions. Applicants can check their IIT records via the “Shanghai One-Stop Service Platform” and submit required documents for hukou application.

It is recommended that students confirm their employer’s timely and accurate IIT reporting to ensure complete and genuine tax records, avoiding delays in the落户 process.

（Total: ~650 words）