1. For resident declaration to non-resident declaration, he/she can go to tax service hall for the declaration. 2. For non-resident declaration to resident declaration, he/she can go through annual individual income tax reconciliation as a resident, and fill in income and deduction information based on the actual situation.

Source: State Taxation Administration

https://www.chinatax.gov.cn/chinatax/c102449/cjwtjd.html