填表須知

一、本表根據(jù)《中華人民共和國(guó)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)辦法(試行)》制定，適用于年所得12萬(wàn)元以上的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?xún)?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(qǐng)，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(xiě)本表應(yīng)當(dāng)使用中文，也可以同時(shí)用中、外兩種文字。

四、本表各欄的填寫(xiě)說(shuō)明如下：

1、納稅人識(shí)別碼、納稅人名稱(chēng)：納稅人取得的年所得中含個(gè)體工商戶(hù)的生產(chǎn)、經(jīng)營(yíng)所得和對(duì)企事業(yè)單位的承包經(jīng)營(yíng)、承租經(jīng)營(yíng)所得時(shí)填寫(xiě)本欄。

納稅人識(shí)別碼：填寫(xiě)稅務(wù)登記證號(hào)碼。

納稅人名稱(chēng)：填寫(xiě)個(gè)體工商戶(hù)、個(gè)人獨(dú)資企業(yè)、合伙企業(yè)名稱(chēng)，或者承包承租經(jīng)營(yíng)的企事業(yè)單位名稱(chēng)。

2、稅款所屬期和填表日期

稅款所屬期，填寫(xiě)納稅人實(shí)際取得所得的年度；填表日期，填寫(xiě)納稅人辦理納稅申報(bào)的實(shí)際日期。

3、身份證照類(lèi)型：

填寫(xiě)納稅人的有效身份證件（身份證、護(hù)照、回鄉(xiāng)證、軍人身份證件等）名稱(chēng)。

4、身份證照號(hào)碼：

填寫(xiě)納稅人有效身份證件上的號(hào)碼。

5、抵華日期：

填寫(xiě)中國(guó)境內(nèi)無(wú)住所納稅人抵華的實(shí)際日期。

6、職業(yè)：

填寫(xiě)納稅人的主要職業(yè)。

7、任職、受雇單位：

填寫(xiě)納稅人的任職、受雇單位名稱(chēng)。納稅人有多個(gè)任職、受雇單位時(shí)，填寫(xiě)受理申報(bào)的任職、受雇單位。

8、經(jīng)常居住地：

是指納稅人離開(kāi)戶(hù)籍所在地最后連續(xù)居住一年以上的地方。

9、中國(guó)境內(nèi)有效聯(lián)系地址：

填寫(xiě)納稅人的住址或者有效聯(lián)系地址。中國(guó)境內(nèi)無(wú)住所居民住在公寓、賓館、飯店的，應(yīng)當(dāng)填寫(xiě)公寓、賓館、飯店名稱(chēng)和房間號(hào)碼。

10、年所得額：

填寫(xiě)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)辦法》的規(guī)定計(jì)算。

各項(xiàng)所得的計(jì)算，以人民幣為單位。所得為外國(guó)貨幣的，按照國(guó)家外匯管理機(jī)關(guān)規(guī)定的外匯牌價(jià)（基價(jià)）折合成人民幣計(jì)算。

11、已繳（扣）稅額：

填寫(xiě)當(dāng)期取得該項(xiàng)目所得在中國(guó)境內(nèi)已經(jīng)繳納或者扣繳義務(wù)人已經(jīng)扣繳的稅款。

12、抵扣稅額：

填寫(xiě)個(gè)人所得稅法允許抵扣的在中國(guó)境外已經(jīng)繳納的個(gè)人所得稅稅額。

13、本表為A4橫式。一式兩份，納稅人留存一份，稅務(wù)機(jī)關(guān)留存一份。

Instructions

I. This return is designed for individuals with an annual income of over 120,000 RMB Yuan in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX 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:

1、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 income from production or business operations by self-employed industrial and commercial 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 self-employed industrial and commercial households, individually-owned enterprises, partnerships, or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.

2、Income year and Date of filing：

Income year: the year in which the taxpayer receives the income;

Date of filing: the actual date when the return is filed.

3、ID Types：the name of the effective identification certificate of the taxpayer (ID Card, passport, military staff certificate, returning permit, etc.)

4、ID number：the number of the effective identification certificate of the taxpayer.

5、Date of arrival in China：the actual date of arrival in China for the taxpayer that has no residence in China.

6、Profession：the main profession of the taxpayer.

7、Employer：the taxpayer’s employer. The name of the employer for the reporting shall be filled if there are more than one employer.

8、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.

9、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.

10、Annual  income：the total amount of the corresponding items of income in the tax year. The annual income 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 competent state foreign exchange authority.

11、Tax pre-paid or withheld：the amount of the tax paid or withheld for the current items of income within China.

12、Foreign tax credit：the amount of the individual income 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.

13、This form is in  A4 horizontal format with two duplicates: one for the taxpayer and the other  for the tax office for keeping.

 

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