個人所得稅申報表-資料下載頁

　　

【正文】 AX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and THE SELF DECLRATION RULES CONCERNING INDIVIDUAL INCOME TAX (provisional). II. Taxable individuals have the obligation to fill out and submit the return to the local tax authority within 3 months after the end of the tax year, either by themselves or other entrusted preparers. In case of inability to file the return within the prescribed time limit an application should be submitted to the local tax authority within prescribed time limit and upon the tax authority’s approval the filing deadline may be extended.III. The return should be filled out in Chinese or in both Chinese and a foreign language.IV. Instructions for filling out various items:Taxpayer’s ID number and Taxpayer’s name: this item is to be filled out by taxable individuals who make part or all of their annual ine from production or business operations by selfemployed industrial and mercial households, or from contracted or leased operation of enterprises or social service providers partly or wholly funded by state assets.Taxpayer’s ID number: the number on the tax registration certificate.Taxpayer’s name: the name of the taxable selfemployed industrial and mercial households, individuallyowned enterprises, partnerships, or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.Ine year and Date of filing：Ine year: the year in which the taxpayer receives the ine。Date of filing: the actual date when the return is filed.ID Types：the name of the effective identification certificate of the taxpayer (ID Card, passport, military staff certificate, returning permit, etc.)ID number：the number of the effective identification certificate of the taxpayer.Date of arrival in China：the actual date of arrival in China for the taxpayer that has no residence in China. Profession：the main profession of the taxpayer.Employer：the taxpayer’s employer. The name of the employer for the reporting shall be filled if there are more than one employer.Place of residence：the last place where the taxpayer has lived for successively more than 1 year away from the place where he or she is registered as a permanent resident. Address in China：The address or the effective contacting address of the taxpayer. For a person without a residence who lives in a hotel, it means the room number and the hotel name. Annual ine：the total amount of the corresponding items of ine in the tax year. The annual ine is calculated in accordance with THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and THE SELF DECLARATION RULES CONCERNING THE INDIVIDUAL INCOME TAX The calculation shall be in RMB Yuan. Those in foreign currencies shall be converted to the RMB Yuan on the basis of the foreign exchange rate quoted by the petent state foreign exchange authority.1Tax prepaid or withheld：the amount of the tax paid or withheld for the current items of ine within China.1Foreign tax credit：the amount of the individual ine tax paid outside China that can be credited against the Chinese tax in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. 1This form is in A4 horizontal format with two duplicates: one for the taxpayer and the other for the tax office for keeping. 附表二填 表 須 知：一、本表適用于個人取得工資、薪金等項所得月份自行申報。凡由扣繳義務人扣繳個人工資薪金所得稅的，不填報此表。二、負有納稅義務的個人不能按規定期限報送本表時，應當在規定的報送期限內提出申請，經當地稅務機關批準，可以適當延長期限。三、未按規定期限向稅務機關報送本表的，依照稅收征管法第三十九條的規定，予以處罰。四、填寫本表要用中文，也可用中、外兩種文字填寫。五、本表各欄的填寫如下：1．納稅月份：填寫取得所得的所屬月份。2．納稅人編碼：填寫辦理稅務登記時，由主管稅務機關所確定的稅務編碼。3．填表日期：填寫辦理納稅申報表的實際日期。4．抵華日期：在中國境內無住所的納稅人填寫此欄。5．在中國境內住址：在中國境內無住所的納稅人填寫此欄。住在公寓、賓館、飯店的，應填寫公寓、賓館、飯店名稱和房間號碼。6．在中國境內通訊地址：在中國境內無住所的納稅人填寫此欄。7．郵編、電話：住址和通訊地址不一致時，郵編和電話號碼應分別填寫。8．所得項目：按照稅法第二條規定的所得項目分別填寫。同一所得項目取得時間不相同的,仍填入一行，并在“所得期間”欄內分別注明。9．減除費用額：按照稅法第六條的規定應減除的費用額填入本欄。不減除費用的，不填寫。10．已扣繳稅款：如納稅義務人在同一所得期間取得所得已被扣繳的稅款，填寫此欄。11．速算扣除數：超額累進速算扣除數是依據稅法規定的級距和每一級距的稅率，預先計算出來的。只要級距和稅率不變，速算扣除數也不變。計算公式為： 速算扣除數=前一級的最高所得額（本級稅率—前一級稅率）+前級速算扣除數 即：應納稅額=課稅所得額適用稅率—速算扣除數。12．聲明人：填寫納稅人本人姓名。如納稅人不在時，也可填寫代理申報人姓名。 Instructions return is to be filled out for purpose of selfreporting monthly ine tax by the individuals who receive ine from wages ,salaries and the other categaries of ine. The tax payers whose tax is withheld by withholding agent do not use this return. case of inability to file the return within the prescribed time limit, application should be submitted to the local tax authorities within the prescribed time limit and the filing time may be appropriately extended upon the tax authorities’ approval. case of failure to submit the return within the prescribed time limit ,punishment shall be inflicted in accordance with the provisions of Article 39 of THE LAW OF PEOPLE`S REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF TAX COLLECTION. return should be filled out in Chinese language or both Chinese and foreign languages. for filling out items :Taxable month: the month in which the ine is derived. Tax payer’s file number: the number given by the tax authorities in charge at time of tax registration.Date of filling : the actual date of filling out the return.Date arrived in China :to be filled out by the tax payer who have no domicile in China.Address in China :to be filled out by the tax payer who have no domicile in China .The tax payers who live in apartment or hotel shall put down the name of apartment building or hotel and the number of apartment /room.Mailing address in China: to be filled out by the tax payer who have no domicile in China.Post code and tel. number: in case the address and mailing address is inconsistent, put down the post codes and the tel. numbers for both.Categaries of ine: the categaries of ine stipulated in Article 2 of the tax law. In case the same ine derived in different payments, use one line for the to