個(gè)人所得稅納稅申報(bào)表(適用于12萬以上申報(bào))及填表說明

1、個(gè)人所得稅納稅申報(bào)表適用于年所得12萬元以上的納稅人申報(bào)INDIVIDUAL INCOME TAX RETURN(For individuals with an annual income of over 120,000 Yuan)所得年份: 年 填表日期： 年 月 日 金額單位： 人民幣元列至角分Year of income incurred: Date of filing: date month year Amount in RMB Yuan納稅人Tax payers name國籍(地區(qū))Nationality/region身份證照類型ID Type身份證照號(hào)碼ID number任職、受雇

2、單位Employer任職受雇單位稅務(wù)代碼Employers Tax ID Code任職受雇單位所屬行業(yè)Industry of Employer職務(wù)Title職業(yè)Profession在華天數(shù)Days of stay in China境內(nèi)有效 Address in China境內(nèi)有效 Post code聯(lián)系 Tel number此行由取得經(jīng)營所得的納稅人填寫This line is to be filled by taxpayers with business income經(jīng)營單位納稅人識(shí)別號(hào)Tax ID Code of the business經(jīng)營單位納稅人名稱Name of the busin

3、ess所得項(xiàng)目Categories of income年所得額 Annual Income應(yīng)納稅所得額Taxable income應(yīng)納稅額Tax payable已繳扣稅額Tax pre-paid and withheld抵扣稅額Tax credit減免稅額Tax exempted or deducted應(yīng)補(bǔ)稅額Tax owed應(yīng)退稅額Tax refundable備注Notes境內(nèi)Income from within China境外Income from outside China合計(jì)Total1、工資、薪金所得 Wages and salaries2、個(gè)體工商戶的生產(chǎn)、經(jīng)營所得Income f

4、rom production or business operation conducted by self-employed industrial and commercial households3、對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得Income from contracted or leased operation of enterprises or social service providers partly or wholly funded by state assets4、勞務(wù)報(bào)酬所得Remuneration for providing services5、稿酬所得 Autho

5、rs remuneration6、特許權(quán)使用費(fèi)所得 Royalties7、利息、股息、紅利所得Interest, dividends and bonuses8、財(cái)產(chǎn)租賃所得 Income from lease of property9、財(cái)產(chǎn)轉(zhuǎn)讓所得Income from transfer of property其中：股票轉(zhuǎn)讓所得Income from transfer of stocks 個(gè)人房屋轉(zhuǎn)讓所得Income from transfer of personal estate10、偶然所得 Incidental income11、其他所得 Other income合 計(jì) Total我聲明

6、，此納稅申報(bào)表是根據(jù)中華人民共和國個(gè)人所得稅法及有關(guān)法律、法規(guī)的規(guī)定填報(bào)的，我保證它是真實(shí)的、可靠的、完整的。Under penalties of perjury , I declare that this return has been filed according to THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA and other relevant laws and regulations, and to the best of my knowledge and belief. I guarantee t

7、he information provided is true, correct and complete.納稅人(簽字) Taxpayers signature代理人 (簽章): Preparer (Other than taxpayer)s firm 聯(lián)系 :Phone number稅務(wù)機(jī)關(guān)受理人簽字： 稅務(wù)機(jī)關(guān)受理時(shí)間： 年 月 日 受理申報(bào)稅務(wù)機(jī)關(guān)名稱蓋章：Signature of responsible tax officer : Filing date: Time: Year/Month/Date Responsible tax office學(xué)習(xí)文檔 僅供參考填表說明一、本表根據(jù)中

8、華人民共和國個(gè)人所得稅法及其實(shí)施條例和個(gè)人所得稅自行納稅申報(bào)方法(試行)制定，適用于年所得12萬元以上納稅人的年度自行申報(bào)。二、負(fù)有納稅義務(wù)的個(gè)人，可以由本人或者委托他人于納稅年度終了后3個(gè)月以內(nèi)向主管稅務(wù)機(jī)關(guān)報(bào)送本表。不能按照規(guī)定期限報(bào)送本表時(shí)，應(yīng)當(dāng)在規(guī)定的報(bào)送期限內(nèi)提出申請，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)，可以適當(dāng)延期。三、填寫本表應(yīng)當(dāng)使用中文，也可以同時(shí)用中、外兩種文字填寫。四、本表各欄的填寫說明如下：1、所得年份和填表日期：申報(bào)所得年份：填寫納稅人實(shí)際取得所得的年度；填表日期，填寫納稅人辦理納稅申報(bào)的實(shí)際日期。2、身份證照類型：填寫納稅人的有效身份證照居民身份證、軍人身份證件、護(hù)照、回鄉(xiāng)證等名稱。

9、3、身份證照號(hào)碼：填寫中國居民納稅人的有效身份證照上的號(hào)碼。4、任職、受雇單位：填寫納稅人的任職、受雇單位名稱。納稅人有多個(gè)任職、受雇單位時(shí)，填寫受理申報(bào)的稅務(wù)機(jī)關(guān)主管的任職、受雇單位。5、任職、受雇單位稅務(wù)代碼：填寫受理申報(bào)的任職、受雇單位在稅務(wù)機(jī)關(guān)辦理稅務(wù)登記或者扣繳登記的編碼。6、任職、受雇單位所屬行業(yè)：填寫受理申報(bào)的任職、受雇單位所屬的行業(yè)。其中，行業(yè)應(yīng)按國民經(jīng)濟(jì)行業(yè)分類標(biāo)準(zhǔn)填寫，一般填至大類。7、職務(wù)：填寫納稅人在受理申報(bào)的任職、受雇單位所擔(dān)任的職務(wù)。8、職業(yè)：填寫納稅人的主要職業(yè)。9、在華天數(shù)：由中國境內(nèi)無住所的納稅人填寫在稅款所屬期內(nèi)在華實(shí)際停留的總天數(shù)。10、中國境內(nèi)有效 ：填

10、寫納稅人的住址或者有效 。其中，中國有住所的納稅人應(yīng)填寫其經(jīng)常居住地址。中國境內(nèi)無住所居民住在公寓、賓館、飯店的，應(yīng)當(dāng)填寫公寓、賓館、飯店名稱和房間號(hào)碼。經(jīng)常居住地，是指納稅人離開戶籍所在地最后連續(xù)居住一年以上的地方。11、經(jīng)營單位納稅人識(shí)別碼、納稅人名稱：納稅人取得的年所得中含個(gè)體工商戶的生產(chǎn)、經(jīng)營所得和對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得時(shí)填寫本欄。納稅人識(shí)別碼：填寫稅務(wù)登記證號(hào)碼。納稅人名稱：填寫個(gè)體工商戶、個(gè)人獨(dú)資企業(yè)、合伙企業(yè)名稱，或者承包承租經(jīng)營的企事業(yè)單位名稱。12、年所得額：填寫在納稅年度內(nèi)取得相應(yīng)所得項(xiàng)目的收入總額。年所得額按個(gè)人所得稅自行納稅申報(bào)方法的規(guī)定計(jì)算。各項(xiàng)所得的計(jì)

11、算，以人民幣為單位。所得以非人民幣計(jì)算的，按照稅法實(shí)施條例第四十三條的規(guī)定折合成人民幣。13、應(yīng)納稅所得額：填寫按照個(gè)人所得稅有關(guān)規(guī)定計(jì)算的應(yīng)當(dāng)繳納個(gè)人所得稅的所得額。14、已繳扣稅額：填寫取得該項(xiàng)目所得在中國境內(nèi)已經(jīng)繳納或者扣繳義務(wù)人已經(jīng)扣繳的稅款。15、抵扣稅額：填寫個(gè)人所得稅法允許抵扣的在中國境外已經(jīng)繳納的個(gè)人所得稅稅額。16、減免稅額：填寫個(gè)人所得稅法允許減征或免征的個(gè)人所得稅稅額。17、本表一式兩聯(lián)，第一聯(lián)報(bào)稅務(wù)機(jī)關(guān)，第二聯(lián)納稅人留存。 Instructions一、This return is designed in accordance with THE INDIVIDUAL IN

12、COME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA and THE RULES CONCERNING INDIVIDUAL INCOME TAX SELF DECLARATION(provisional), and is applicable for individuals with an annual income of reach 120,000 Yuan.二、Taxabl

13、e individuals are obliged 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 prepares. In case of inability to file the return within the prescribed time limit, an application should be submitted to the

14、local tax authority within prescribed time limit and upon the tax authoritys approval, the filing deadline may be extended.三、The return should be filled out in Chinese or in both Chinese and a foreign language.四、Instructions for filling out various items:1、Year of income incurred and Date or filling

15、:Year of income incurred: The year in which the taxpayer receives the income.Date or filling: the actual date when the return is filed.2、ID Type:The name of the valid identification certificate of the taxpayer(ID Card, passport, solider certificate, military officer certificate, returning permit, et

16、c.)3、ID number: The number of the valid identification certificate of the taxpayer.4、Employer: The taxpayers employer. The name of the employer for the reporting shall be filled if there are more than one employer.5、Employers Tax ID Code: The ID code of the taxpayers employer registered at tax autho

17、rity either as a taxpayer or as a withholder.6、Industry of Employer:The industry a taxpayers employer belongs to. It should fall into the general categories of the Categorization of National Economy Industries.7、Title:The taxpayers official rank at his/her employer.8、Profession:The main profession o

18、f the taxpayer.9、Days of stay in China:The actual days stayed in China by a taxpayer without a permanent residence during the tax due period.10、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 n

19、umber and hotel name.11、Taxpayers Tax ID cole and Taxpayers Name:Tax ID Code of the business: The number on the tax registration certificate.Name of the business: The name of the taxable self-employed industrial and commercial households, individually-invested enterprises, partnerships, individually

20、-invested or partner-invested private non-enterprises, or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.12、Annual Income:The total amount of the corresponding items of income in the tax year. The annual receipts income is calcula

21、ted in accordance with THE INPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OR THE PEOPLES REPUBLIC OF CHINA and THE LAW OF PEOPLES REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF COLLECTION.The calculation shall be in RMB Yuan. Those in foreign currencies shall be converted to the RMB Yuan on the basis of the foreign