個人所得稅年申報表

1、個人所得稅年度申報表INDIVIDUAL INCOME TAX ANNUAL RETURN填表日期：年 月 日Date of filling date month year金額單位：人民幣元Monetary unit : RMB Yuan納稅月份：自年 月 日至 年 月 日Taxable month ： From date month yearto date month year納稅人識別號：Tax Payer ' s Identification number根據(jù)中華人民共和國個人所得稅法第七條和第九條的規(guī)定，制定本表。納稅人應(yīng)在年度終了后三十日內(nèi)將稅款繳入國庫，并向當(dāng)?shù)囟悇?wù)機(jī)關(guān)報送

2、本表。This return is designed in accordance with the provisions of Article 7 and Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE 'S REPUBLIC OF CHINA. The tax payers should turn the tax over to the State Treasury , and file the return with the local tax authorities within thirty days after the

3、 end of the taxable year.納稅人姓名Tax payer's name國籍Nationality抵華日期Date arrived in China在中國境內(nèi)住址Address in China省、市、縣、街道及號數(shù)（包括2 公寓A、寓號碼)ipartmentCounty/CityStreet name and number (inclu(街道ding number of apartment.)StreetProvince縣/市省F在中國境內(nèi)通訊地址(如非上述住址)Mailing address in China (if not the same as above)

4、郵編Post code電話Tel. number職業(yè)Profession服務(wù)單位Employer服務(wù)地點(diǎn)Working location中國境內(nèi)所得已納稅額 Amount of income tax paid in China境夕卜所得應(yīng)納稅額 Tax on income from sources outside China所得項(xiàng)目Categories of income所得期間 Income period應(yīng)納稅 所得額 Taxable income減免 稅額tax reduc tion已納所 得稅額Income tax paid自繳或扣繳 self-reporting orwithholdi

5、ng所得項(xiàng)目Categories of income收入額Receipts減費(fèi)用額Deductions應(yīng)納稅 所得額 Taxable income稅 率 Tax rate速算扣 除數(shù)Quick calculation deduction應(yīng)納 所得 稅額Income tax境外已 繳稅額Foreign tax paid授權(quán) 代理人 Authorizedagent（如果你已委托代理人，請?zhí)顚懖妨匈Y料）為代理一切稅務(wù)事宜， 現(xiàn)授權(quán) （地址）為本人聲明：Declaration:我聲明：此納稅申報表是根據(jù)中華人民共和國個人 所得稅法的規(guī)定填報的，我確信它是真實(shí)的，可靠的， 完整的。聲明人簽字：I dec

6、lare that this return has been completed according to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. I believe that all statements contained in this return are true, correct, and complete.Signature: 代理申報人，任何與本申報表有關(guān)的來往文件都可寄與此人。 授權(quán)人簽字：(Fill out the following if you have appointed an

7、agent )For purposes of handling the tax affairs, I hereby authorize (address) to act on behalf of myself. All documents concerned with this return may be posted to the agent.Signature: 代理申報人（簽字）Agent (Signature):納稅人（簽字或蓋章）Tax payer (Signature or seal):以下由稅務(wù)機(jī)關(guān)填寫（For official use ）收到日期：接收人：審核日期：主管稅務(wù)機(jī)關(guān)

8、蓋章主管稅務(wù)官員簽字境外稅 額的扣 除計算扣除限額審 核 記 錄實(shí)際扣除額上年抵免的或結(jié)轉(zhuǎn)的稅額應(yīng)補(bǔ)繳的稅額國家稅務(wù)總局監(jiān)制 .Made under supervision of State Administration of Taxation.填表須知一、本表適用于在中國境內(nèi)有住所，或者無住所而在境內(nèi)居住滿一年的個人，從中國境外取得的所得年度申報。二、負(fù)有納稅義務(wù)的個人不能按規(guī)定期限報送本表時，應(yīng)當(dāng)在規(guī)定的報送期限內(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)延長期限。三、未按規(guī)定期限向稅務(wù)機(jī)關(guān)報送本表的，依照稅收征管法第六十二條的規(guī)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

9、、所得為外國貨幣的，應(yīng)按國家外匯管理機(jī)關(guān)公布的外匯牌價折合成人民幣計算繳納稅款，并附送折算計算表。六、本表各欄的填寫如下：1 .納稅年度：填寫取得所得的公歷年度。2 .納稅人識別號：填寫辦理稅務(wù)登記時，由主管稅務(wù)機(jī)關(guān)所確定的稅務(wù)編碼。3 .填表日期：填寫辦理納稅申報表的實(shí)際日期。4 .抵華日期：在中國境內(nèi)無住所的納稅人填寫此欄。5 .在中國境內(nèi)住址：在中國境內(nèi)無住所的納稅人填寫此欄。住在公寓、賓館、飯店的，應(yīng)填寫公寓、賓館、飯店名稱和房間號碼。6 .在中國境內(nèi)通訊地址：在中國境內(nèi)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(yīng)分別填寫。8 .已納所得稅額：填寫

10、納稅年度內(nèi)在中國境內(nèi)取得的所得已繳納的稅款。應(yīng)分別所得項(xiàng)目填寫并分別寫明自繳或扣繳。同一所得項(xiàng)目，取得時間不同的，仍填入一行，并在“所得期間”欄內(nèi)分別注明。9 .境外所得應(yīng)納稅額各欄填寫如下：(1)所得項(xiàng)目：按照稅法第二條規(guī)定的所得項(xiàng)目分別填寫。(2)收入額：填寫在年度內(nèi)境外取得的全部收入額。(3)減除費(fèi)用額：按照稅法第六條的規(guī)定應(yīng)減除的費(fèi)用額填入本欄。不減除費(fèi)用的，不填寫。(4)境外已繳稅額：填寫在境外所得項(xiàng)目已繳納的稅額。10.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。Instructions1. This return is to be filled out f

11、or purpose of annual income tax reporting by the individuals who have domicile in China, or though without domicile but have resided for one year or more in China with respect to income from sources outside China.2. In case of inability to file the return within the prescribed time limit , applicati

12、on 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.3. In case of failure to submit the return within the prescribed time limit , punishment shall be inflicted in accordance wit

13、h the provisions of Article 62 of THE LAW OF PEOPLE 'S REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF TAX COLLECTION.4. The return should be filled out in Chinese language or both Chinese and foreign languages.5. Income in foreign currency should be converted into Renminbi ( RMB ) at the exchang

14、e rate quoted by the state exchange control authorities for tax purpose and a supporting document should be provided demonstrating the conversion.6. Instructions for filling out itemsa. Taxable year： Calendar year in which the income is derived.b. Tax payer's identification number : the number g

15、iven by the tax authorities in charge at time of tax registration.c. Date of filling : the actual date of filling out the return.d. Date arrived in China : to be filled out by the tax payer who have no domicile in China.e. Address in China : to be filled out by the tax payer who have no domicile in

16、China. The tax payers who live in apartment or hotel may put down the name of apartment building or hotel and the number of apartment / room.f. Mailing address in China : to be filled out by the tax payer who have no domicile in China.g. Post code and tel-number： in case the address and mailing addr

17、ess is inconsistent, put down the post codes and the tel-numbers for both.h. Income tax paid : the tax paid on income derived from sources within China in the taxable year. Use separate lines for different categories of income and indicate whether the tax has been paid through self-reporting or with

18、holding. In case the same income derived in different payments, use one line for the total but make necessary notes in “Income period ".i. Instructions for filling out “Tax on income from sources outside China ”:(a) Categories of income : the categories of income stipulated in Article 2 of the tax law respectively.(b) Receipts: total income derived from sources outside China in the taxable year.(c) Ded