IIT-filing-return-個(gè)人所得稅納稅申報(bào)表(中英文版)

1、精品文檔個(gè)人所得稅納稅申報(bào)表（中英文版）（適用于年所得12萬(wàn)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:Amount in RMB YuanDate of filing:datemonthyear納稅人姓名Tax payer sname國(guó)籍(地區(qū))Nationality/region身份證照類型ID Type身份證照號(hào)碼ID number任

2、職、受雇單位Employer任職受雇單 位稅務(wù)代碼Employer s Tax ID Code任職受雇單位 所屬行業(yè)Industry of Employer職務(wù)Title職業(yè)Professi on在華天數(shù)Days of stay inChina境內(nèi)有效聯(lián)系地址Address inChina境內(nèi)有效聯(lián)系地址郵編Post code聯(lián)系電話Telnumber此行由取得經(jīng)營(yíng)所 得的納稅人填寫(xiě)This line is to be ：illed by taxpayers with business income經(jīng)營(yíng)單位納稅人識(shí)別號(hào)Tax ID Code ofthe business經(jīng)營(yíng)單位 納稅人名稱Na

3、me of the business所得項(xiàng)目年所得額 Annual Income應(yīng)納稅所得額應(yīng)納稅額已繳（扣）稅抵扣稅額減免稅額應(yīng)補(bǔ)稅額應(yīng)退稅額備注Categories of income境內(nèi)Income from within China境外Income from outsideChina合計(jì)TotalTaxable incomeTax payable額Tax pre-paid and withheldTax creditTax exempted or deductedTax owedTax refundabl eNotes1、工資、薪金所得Wages and salaries2、個(gè)體工商戶

4、的生產(chǎn)、經(jīng)營(yíng)所得Income from production or business operation conducted by self-employed industrial and commercial households3、對(duì)企事業(yè)單位的承包經(jīng)營(yíng)、承租 經(jīng)營(yíng)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 providingserv

5、ices5、稿酬所得Author s 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 fromlease 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 personalestate10、偶然所得 Incidental income11、其他所得 Other income

6、合計(jì)Total我聲明，此納稅申報(bào)表是根據(jù)中華人民共和國(guó)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 PEOPLErelevant laws and regulations, and to the best of my knowledge and belief. I guarantee the information provid

7、ed is true, correct and complete. 納1稅人（簽字 ）Taxpayer s signatureS REPUB代理人 （簽章 ）:Preparer （Other than taxpayer） 聯(lián)系電話:Phone numbers firm稅務(wù)機(jī)關(guān)受理人（簽字）章）：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OF CHINA and ot（蓋officSignature of responsible tax officerFiling date:Time:Year/Month/DateResponsibletax隨意編輯精品文檔填表須知一、本表根據(jù)中華人民共和

8、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(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、外兩種文字填寫(xiě)。四、本表各欄的填寫(xiě)說(shuō)明如下：（一）所得年份和填表日期： 申報(bào)所得年份：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。（二）身份證照類型： 填寫(xiě)納稅人的有效身份證照（居民身份證、軍人身份證件、護(hù)照、

9、回鄉(xiāng)證等）名稱。（三）身份證照號(hào)碼： 填寫(xiě)中國(guó)居民納稅人的有效身份證照上的號(hào)碼。（四）任職、受雇單位： 填寫(xiě)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(xiě)受理申報(bào)的稅務(wù)機(jī)關(guān)主管的任職、受雇 單位。（五）任職、受雇單位稅務(wù)代碼： 填寫(xiě)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。（六）任職、受雇單位所屬行業(yè)： 填寫(xiě)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(guó)民經(jīng)濟(jì)行業(yè)分類標(biāo)準(zhǔn)填寫(xiě)，一般填至大類。（七）職務(wù)：填寫(xiě)納稅人在受理申報(bào)的任職、受雇單位所擔(dān)任的職務(wù)。（八）職業(yè)：填寫(xiě)納稅人的主要職業(yè)。（九）在華天數(shù)： 由中國(guó)境內(nèi)無(wú)住所的納稅人填寫(xiě)在稅款所屬期內(nèi)在華

10、實(shí)際停留的總天數(shù)。（十）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。其中，中國(guó)有住所的納稅人應(yīng)填寫(xiě)其經(jīng)常居住地址。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、飯店名稱和房間號(hào)碼。經(jīng)常居住地，是指納稅人離開(kāi)戶籍所在地最后連續(xù)居住一年以上的地方。 （十一）經(jīng)營(yíng)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(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：填寫(xiě)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(yíng)的企事業(yè)單位名稱。 （十二）年所得額： 填寫(xiě)在納稅年度內(nèi)取得相應(yīng)所得項(xiàng)目

11、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。 （十三）應(yīng)納稅所得額： 填寫(xiě)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。（十四）已繳（扣）稅額： 填寫(xiě)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。（十五）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。（十六）減免稅額： 填寫(xiě)個(gè)人所得稅法允許減征或免征的個(gè)人所得稅稅額。（十七）本表為 A4 橫式，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

12、 return is designed in accordanee with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLEREPUBLIC 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

13、 with an annual income of reach 120,000 Yuan.二、Taxable 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 t

14、ime limit, an application should be submitted to the local tax authority within prescribed time limit and upon the tax authoritysapproval, 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

15、 items:（一）Year of income incurred and Date or filling:Year of income incurred: The year in which the taxpayer receives the income.Date or filling: the actual date when the return is filed.（二）ID Type:The name of the valid identification certificate of the taxpayer（ID Card, passport, solider certifica

16、te, military officer certificate, returning permit, etc.）（三）ID number:The number of the valid identification certificate of the taxpayer.（四）Employer:The taxpayer s employer. The name of the employer for the reporting shall be filled if there are more than one employer.（五）Employer s Tax ID Code:The I

17、D code of the taxpayer s employer registered at tax authority either as a taxpayer or as a withholder.（六）Industry of Employer:The industry a taxpayer s employer belongs to. It should fall into the general categories of the Categorization of NationalEconomy Industries.（七）Title:The taxpayer s official

18、 rank at his/her employer.（八）Profession:The main profession of the taxpayer.（九）Days of stay in China:The actual days stayed in China by a taxpayer without a permanent residence during the tax due period.（十） Address in China:The address or the effective contacting address of the taxpayer. For a perso

19、n without a residence who lives in a hotel, it means the room number and hotel name.（十一） Taxpayer s Tax ID cole and Taxpayer s 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 househ

20、olds, individually-invested enterprises, partnerships, individually-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.（十二） Annual Income:The total amount of the corresponding i

21、tems of income in the tax year. The annual receipts income is calculated in accordance with THE INPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OR THE PEOPLE S REPUBLIC OF CHINAand THE LAW OF PEOPLE S 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 exchange rate q