個(gè)人所得稅報(bào)表填寫(xiě)

1、.：.；個(gè)人所得稅報(bào)表填寫(xiě)一、實(shí)驗(yàn)稱(chēng)號(hào)個(gè)人所得稅納稅申報(bào)表的填寫(xiě)二、實(shí)驗(yàn)?zāi)康?使學(xué)生熟練掌握個(gè)人所得稅納稅申報(bào)表的填制要求，學(xué)會(huì)正確計(jì)算個(gè)人所得稅，并能根據(jù)納稅申報(bào)表填制方法實(shí)踐填制納稅申報(bào)表。 三、實(shí)驗(yàn)資料小趙是某市M區(qū)A公司非上市公司的技術(shù)骨干并擁有公司的股份。2007年，小趙的全部收入及稅款交納情況如下：1全年獲得工薪收入188400元，單位已按稅法規(guī)定代扣代繳所得稅2獲得公司股權(quán)分紅20000元，扣繳個(gè)人所得稅4000元3銀行儲(chǔ)蓄存款賬戶(hù)孳生利息收入1200元，扣繳個(gè)人所得稅240元4購(gòu)買(mǎi)國(guó)債，獲得利息收入2000元5購(gòu)買(mǎi)企業(yè)債券，獲得利息收入1500元，沒(méi)有扣繳個(gè)人所得稅6出賣(mài)家庭非

2、獨(dú)一住房原值700000元，獲得轉(zhuǎn)讓收入860000元，按規(guī)定交納個(gè)人所得稅23400元及其他稅費(fèi)43000元7出租自有商鋪給某公司，每月租金3500元，交納個(gè)人所得稅500元，及按國(guó)家規(guī)定交納的其他稅費(fèi)200元8在上交所轉(zhuǎn)讓A股股票盈利60000元9持有某上市公司A股股票，獲得股息3000元，扣繳個(gè)人所得稅300元10發(fā)明一項(xiàng)專(zhuān)利，讓渡給某公司運(yùn)用，獲得收入40000元，扣繳個(gè)人所得稅6400元11一次購(gòu)買(mǎi)體育彩票，中獎(jiǎng)9000元2021年2月22日，小趙到M區(qū)稅務(wù)機(jī)關(guān)辦理納稅申報(bào)手續(xù)。四、實(shí)驗(yàn)要求計(jì)算、會(huì)計(jì)分錄、填寫(xiě)報(bào)表1.計(jì)算小趙2007年應(yīng)該交納的個(gè)人所得稅。2.編制各單位代扣代繳小趙

3、的個(gè)人所得稅的會(huì)計(jì)分錄。3.請(qǐng)協(xié)助 小趙填寫(xiě)個(gè)人所得稅的納稅申報(bào)表。注：個(gè)人所得稅的申報(bào)表共有五類(lèi)八種：第一類(lèi)共一種，為“個(gè)人所得稅月份申報(bào)表；第二類(lèi)共一種，為“個(gè)人所得稅年度申報(bào)表； 第三類(lèi)共兩種，為“個(gè)體工商戶(hù)所得稅月份申報(bào)表和“個(gè)體工商戶(hù)所得稅年度申報(bào)表；第四類(lèi)共兩種，為“特定行業(yè)個(gè)人所得稅月份申報(bào)表和“特定行業(yè)個(gè)人所得稅年度申報(bào)表；第五類(lèi)共兩種，為“個(gè)人承包承租運(yùn)營(yíng)所得稅月份(或分次)申報(bào)表和“個(gè)人承包承租運(yùn)營(yíng)所得稅年度申報(bào)表PAGE 2- PAGE 20 -個(gè)人所得稅納稅申報(bào)表適用于年所得12萬(wàn)元以上的納稅人申報(bào)所得年份: 年 填表日期： 年 月 日 金額單位： 人民幣元列至角分納稅

4、人姓名國(guó)籍(地域)身份證照類(lèi)型身份證照號(hào)碼任職、受雇單位任職受雇單位稅務(wù)代碼任職受雇單位所屬行業(yè)職務(wù)職業(yè)在華天數(shù)境內(nèi)有效境內(nèi)有效聯(lián)絡(luò)此行由獲得運(yùn)營(yíng)所得的納稅人填寫(xiě)運(yùn)營(yíng)單位納稅人識(shí)別號(hào)運(yùn)營(yíng)單位納稅人稱(chēng)號(hào)所得工程年所得額 應(yīng)納稅所得額應(yīng)納稅額已繳扣稅額抵扣稅額減免稅額應(yīng)補(bǔ)稅額應(yīng)退稅額備注境內(nèi)境外合計(jì)1、工資、薪金所得2、個(gè)體工商戶(hù)的消費(fèi)、運(yùn)營(yíng)所得3、對(duì)企事業(yè)單位的承包運(yùn)營(yíng)、承租運(yùn)營(yíng)所得4、勞務(wù)報(bào)酬所得5、稿酬所得6、特許權(quán)運(yùn)用費(fèi)所得7、利息、股息、紅利所得8、財(cái)富租賃所得 9、財(cái)富轉(zhuǎn)讓所得 其中：股票轉(zhuǎn)讓所得 個(gè)人房屋轉(zhuǎn)讓所得10、偶爾所得11、其他所得合 計(jì) 我聲明，此納稅申報(bào)表是根據(jù)及有關(guān)法律

5、、法規(guī)的規(guī)定填報(bào)的，我保證它是真實(shí)的、可靠的、完好的。納稅人(簽字)代理人 (簽章): 聯(lián)絡(luò):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)稱(chēng)號(hào)蓋章：填表須知1.本表根據(jù)及其實(shí)施條例和制定，適用于年所得12萬(wàn)元以上納稅人的年度自行申報(bào)。2、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)，該當(dāng)在規(guī)定的報(bào)送期限內(nèi)提出懇求，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)同意，可以適當(dāng)延期。3、填寫(xiě)本表該當(dāng)運(yùn)用中文，也可以同時(shí)用中、外兩種文字填寫(xiě)。4、本表各欄的填寫(xiě)闡明如下：1所得年份和填表日期：申報(bào)所得年份：填寫(xiě)納稅人實(shí)踐獲得所得的年度

6、；填表日期，填寫(xiě)納稅人辦理納稅申報(bào)的實(shí)踐日期。2身份證照類(lèi)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、回鄉(xiāng)證等稱(chēng)號(hào)。3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。4任職、受雇單位：填寫(xiě)納稅人的任職、受雇單位稱(chēng)號(hào)。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。5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。6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(lèi)規(guī)范填寫(xiě)，普通填至大類(lèi)。見(jiàn)附件7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)。8職業(yè)

7、：填寫(xiě)納稅人的主要職業(yè)。9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)在華實(shí)踐停留的總天數(shù)。10中國(guó)境內(nèi)有效：填寫(xiě)納稅人的住址或者有效。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，該當(dāng)填寫(xiě)公寓、賓館、飯店稱(chēng)號(hào)和房間號(hào)碼。經(jīng)常居住地，是指納稅人分開(kāi)戶(hù)籍所在地最后延續(xù)居住一年以上的地方。11運(yùn)營(yíng)單位納稅人識(shí)別碼、納稅人稱(chēng)號(hào)：納稅人獲得的年所得中含個(gè)體工商戶(hù)的消費(fèi)、運(yùn)營(yíng)所得和對(duì)企事業(yè)單位的承包運(yùn)營(yíng)、承租運(yùn)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。納稅人稱(chēng)號(hào)：填寫(xiě)個(gè)體工商戶(hù)、個(gè)人獨(dú)資企業(yè)、合伙企業(yè)稱(chēng)號(hào)，或者承包承租運(yùn)營(yíng)的企事業(yè)單位稱(chēng)號(hào)。12

8、年所得額：填寫(xiě)在納稅年度內(nèi)獲得相應(yīng)所得工程的收入總額。年所得額按的規(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。13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)算的該當(dāng)交納個(gè)人所得稅的所得額。14已繳扣稅額：填寫(xiě)獲得該工程所得在中國(guó)境內(nèi)曾經(jīng)交納或者扣繳義務(wù)人曾經(jīng)扣繳的稅款。15抵扣稅額：填寫(xiě)個(gè)人所得稅法允許抵扣的在中國(guó)境外曾經(jīng)交納的個(gè)人所得稅稅額。16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。17本表為A4橫式，一式三份，稅務(wù)機(jī)關(guān)受理后退還一份納稅人留存。 個(gè)人所得稅月份申報(bào)表納稅月份：自 年 月 日至 年 月 日

9、填表日期： 年 月 日 金額單位：人民幣元納稅人編碼： 納稅人順序號(hào)：納稅人姓名國(guó)籍抵華日期在中國(guó)境內(nèi)住址省、市、縣、街道及號(hào)數(shù)包括公寓號(hào)碼 公寓 街道 縣/市 省在中國(guó)境內(nèi)通訊地址如非上述住址職業(yè)效力單位效力地點(diǎn)所得工程所得期間收入額減費(fèi)用額應(yīng)納稅所得額稅率速算扣除數(shù)應(yīng)納稅額已扣繳稅款應(yīng)補(bǔ)退稅款人民幣外幣人民幣合計(jì)貨幣稱(chēng)號(hào)金額外匯牌價(jià)折合人民幣授權(quán)代理人假設(shè)他已委托代理人，請(qǐng)?zhí)顚?xiě)以下資料為代理一切稅務(wù)事宜，現(xiàn)授權(quán) 地址 為本人代理申報(bào)人，任何與本申報(bào)表有關(guān)的來(lái)往文件都可寄與此人。授權(quán)人簽字： 聲明我聲明：此納稅申報(bào)表是根據(jù)的規(guī)定填報(bào)的，我確信它是真實(shí)的，可靠的，完好的。聲明人簽字： 代理申報(bào)

10、人簽字： 納稅人簽字或蓋章：以下由稅務(wù)機(jī)關(guān)填寫(xiě)收到日期接納人審核日期主管稅務(wù)機(jī)關(guān)蓋章審核記錄填報(bào)須知一、本表適用于納稅人獲得除個(gè)體工商戶(hù)消費(fèi)運(yùn)營(yíng)所得和對(duì)企事業(yè)單位的承包、承租運(yùn)營(yíng)所得以外的工資、薪金等項(xiàng)所得月份的自行申報(bào)。凡由扣繳義務(wù)人扣繳個(gè)人工資薪金等項(xiàng)所得稅款的，以及特定行業(yè)的個(gè)人所得不填報(bào)此表。二、填寫(xiě)本表要用中文，也可用中、外兩種文字填寫(xiě)。三、本表各欄的填寫(xiě)如下：1、納稅月份：填寫(xiě)獲得所得的所屬月份。2、納稅人編碼：填寫(xiě)辦理稅務(wù)登記時(shí)，由主管稅務(wù)機(jī)關(guān)所確定的稅務(wù)登記證編碼。3、填表日期：填寫(xiě)辦理納稅申報(bào)表的實(shí)踐日期。4、抵華日期：在中國(guó)境內(nèi)無(wú)住所的納稅人填寫(xiě)此欄。5、中國(guó)境內(nèi)住址：在中

11、國(guó)境內(nèi)有住所的納稅人填寫(xiě)此欄。6、在中國(guó)境內(nèi)通訊地址：在中國(guó)境內(nèi)無(wú)住所的納稅人填寫(xiě)此欄。7、所得工程：工資薪金所得，勞務(wù)報(bào)酬所得，稿酬所得，特許權(quán)運(yùn)用費(fèi)所得，利息、股息、紅利所得，財(cái)富租賃所得，財(cái)富轉(zhuǎn)讓所得，偶爾所得，經(jīng)國(guó)務(wù)院財(cái)政部門(mén)確定納稅的其他所得。8、減費(fèi)用額：1工資薪金所得：減費(fèi)用額為929元重慶市規(guī)定。2勞務(wù)報(bào)酬、稿酬所得，特許權(quán)運(yùn)用費(fèi)所得，財(cái)富租賃所得：收入額4000元，減費(fèi)用額為800元收入額4000元，實(shí)踐收入所得20%為實(shí)踐應(yīng)該扣除的費(fèi)用額3財(cái)富所得：減費(fèi)用額為“財(cái)富原值+合理費(fèi)用4利息、股息、紅利所得，偶爾所得和其他所得不得減費(fèi)用。9、已扣繳稅款：如納稅義務(wù)人在同一所得期間

12、獲得所得已被扣繳的稅款，填寫(xiě)此欄。10、聲明人：填寫(xiě)納稅人本人姓名。如納稅人不在時(shí)，也可填寫(xiě)代理申報(bào)人姓名。四、本表為A4橫式，一式三份，稅務(wù)機(jī)關(guān)二份，納稅人一份。 個(gè)人所得稅年度申報(bào)表INDIVIDUAL INCOME TAX ANNUAL RETURN納稅月份：自 年 月 日至 年 月 日填表日期： 年 月 日Taxable month：From date month year Date of filling date month year to date month year金額單位：人民幣元納稅人識(shí)別號(hào)：Tax Payers Identification numberMonetary

13、unit：RMB Yuan根據(jù)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(guó)庫(kù)，并向當(dāng)?shù)囟悇?wù)機(jī)關(guān)報(bào)送本表。This return is designed in accordance with the provisions of Article 7 and Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. The tax payers should turn the tax over to the State Treasury，and file the return with

14、 the local tax authorities within thirty days after the end of the taxable year.納稅人姓名Tax payers name國(guó)籍Nationality抵華日期Date arrived in China在中國(guó)境內(nèi)住址Address in China省、市、縣、街道及號(hào)數(shù)包括公寓號(hào)碼Street name and numberincluding number of apartment. 公寓Apartment 街道Street 縣/市County/City 省Province在中國(guó)境內(nèi)通訊地址如非上述住址Mailing a

15、ddress in Chinaif not the same as abovePost code. number職業(yè)Profession效力單位Employer效力地點(diǎn)Working location中國(guó)境內(nèi)所得已納稅額Amount of income tax paid in China境外所得應(yīng)納稅額Tax on income from sources outside China所得工程Categories of income所得期間Income period應(yīng)納稅所得額Taxable income減免稅額tax reduction已納所得稅額Income tax paid自繳或扣繳self

16、-reporting or withholding所得工程Categories of income收入額Receipts減費(fèi)用額Deductions應(yīng)納稅所得額Taxable income稅率Taxrate速算扣除數(shù)Quick calculationdeduction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假設(shè)他已委托代理人，請(qǐng)?zhí)顚?xiě)以下資料為代理一切稅務(wù)事宜，現(xiàn)授權(quán) 地址 為本人代理申報(bào)人，任何與本申報(bào)表有關(guān)的來(lái)往文件都可寄與此人。授權(quán)人簽字： Fill out the following if you have ap

17、pointed an agentFor 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： 聲明：Declaration:我聲明：此納稅申報(bào)表是根據(jù)的規(guī)定填報(bào)的，我確信它是真實(shí)的，可靠的，完好的。聲明人簽字： I declare that this return has been completed acc

18、ording to INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. I believe that all statements contained in this return are true, correct, and complete.Signature： 代理申報(bào)人簽字： 納稅人簽字或蓋章：AgentSignature： Tax payerSignature or seal：以下由稅務(wù)機(jī)關(guān)填寫(xiě)For official use收到日期：接納人：審核日期：主管稅務(wù)機(jī)關(guān)蓋章主管稅務(wù)官員簽字境外稅額的扣除計(jì)算扣除限額審核記

19、錄實(shí)踐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(guó)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(guó)境內(nèi)有住所，或者無(wú)住所而在境內(nèi)居住滿(mǎn)一年的個(gè)人，從中國(guó)境外獲得的所得年度申報(bào)。二、負(fù)有納稅義務(wù)的個(gè)人不能按規(guī)定期限報(bào)送本表時(shí)，該當(dāng)在規(guī)定的報(bào)送期限內(nèi)提出懇求，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)同意，可以適當(dāng)延伸期限。三、未按規(guī)定期限向稅務(wù)機(jī)關(guān)報(bào)送本表的，按照稅收征管法第六十二條的規(guī)定，予以處分。四、填寫(xiě)本表要用中文，也可用中、外兩種文字填寫(xiě)。五、所得為外國(guó)貨幣的，應(yīng)按國(guó)家外匯管理機(jī)關(guān)公布的外匯牌價(jià)折

20、合成人民幣計(jì)算交納稅款，并附送折算計(jì)算表。六、本表各欄的填寫(xiě)如下：1納稅年度：填寫(xiě)獲得所得的公歷年度。2納稅人編碼：填寫(xiě)辦理稅務(wù)登記時(shí)，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(xiě)辦理納稅申報(bào)表的實(shí)踐日期。4抵華日期：在中國(guó)境內(nèi)無(wú)住所的納稅人填寫(xiě)此欄。5在中國(guó)境內(nèi)住址：在中國(guó)境內(nèi)無(wú)住所的納稅人填寫(xiě)此欄。住在公寓、賓館、飯店的，應(yīng)填寫(xiě)公寓、賓館、飯店稱(chēng)號(hào)和房間號(hào)碼。6在中國(guó)境內(nèi)通訊地址：在中國(guó)境內(nèi)無(wú)住所的納稅人填寫(xiě)此欄。7、：住址和通訊地址不一致時(shí)，和號(hào)碼應(yīng)分別填寫(xiě)。8已納所得稅額：填寫(xiě)納稅年度內(nèi)在中國(guó)境內(nèi)獲得的所得已交納的稅款。應(yīng)分別所得工程填寫(xiě)并分別寫(xiě)明自繳或扣繳。同一所得工程，獲得時(shí)間

21、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(xiě)如下：1所得工程：按照稅法第二條規(guī)定的所得工程分別填寫(xiě)。2收入額：填寫(xiě)在年度內(nèi)境外獲得的全部收入額。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(xiě)。4境外已繳稅額：填寫(xiě)在境外所得工程已交納的稅額。10聲明人：填寫(xiě)納稅人本人姓名。如納稅人不在時(shí)，也可填寫(xiě)代理申報(bào)人姓名。Instructions1This return is to be filled out for purpose of annual income tax reporting by the individuals who ha

22、ve 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.2In case of inability to file the return within the prescribed time limit，application should be submitted to the local tax authorities within the prescrib

23、ed time limit and the filing time may be appropriately extended upon the tax authorities approval.3In case of failure to submit the return within the prescribed time limit，punishment shall be inflicted in accordance with the provisions of Article 62 of THE LAW OF PEOPLES REPUBLIC OF CHINA CONCERNING

24、 ADMINISTRATION OF TAX COLLECTION.4The return should be filled out in Chinese language or both Chinese and foreign languages.5Income in foreign currency should be converted into RenminbiRMBat the exchange rate quoted by the state exchange control authorities for tax purpose and a supporting document

25、 should be provided demonstrating the conversion.6Instructions for filling out items：aTaxable year：Calendar year in which the income is derived.bTax payers identification number：the number given by the tax authorities in charge at time of tax registration.cDate of filling：the actual date of filling

26、out the return.dDate arrived in China：to be filled out by the tax payer who have no domicile in China.eAddress 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 may put down the name of apartment building or hotel and the number o

27、f apartment / room.fMailing address in China：to be filled out by the tax payer who have no domicile in China.gPost code and -number：in case the address and mailing address is inconsistent, put down the post codes and the -numbers for both.hIncome tax paid：the tax paid on income derived from sources

28、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 withholding. In case the same income derived in different payments, use one line for the total but make necessary notes in“Income period.iInstr

29、uctions for filling out“Tax on income from sources outside China：aCategories of income：the categories of income stipulated in Article 2 of the tax law respectively.bReceipts：total income derived from sources outside China in the taxable year.cDeductions：the deductions stipulated in Article 6 of the

30、tax law. Leave it blank if no deduction is allowed.dForeign tax paid：the tax paid on income derived from sources outside China.jDeclaration：to be signed by the tax payer, or by authorized agent in case the tax payer is absent.個(gè)體工商戶(hù)所得稅月份申報(bào)表 INDIVIDUAL INOUSTRIAL AND COMMERCIAL HOUSEHOLD INCOME TAX MO

31、NTHLY RETURN納稅年度：自 年 月 日至 年 月 日 填表日期： 年 月 日Taxable month:From_date_month_year Date of filling:_date_month_year to_ date_month_year 金額單位：人民幣元納稅人識(shí)別號(hào)：Tax Payers Identification number Monetary unit：RMB Yuan根據(jù)第九條規(guī)定。制定本表。個(gè)體工商戶(hù)當(dāng)月消費(fèi)運(yùn)營(yíng)所得應(yīng)在次月七日內(nèi)預(yù)繳稅款，并向當(dāng)?shù)貦C(jī)關(guān)報(bào)送本表。The return is designed in accordance with the pro

32、visions of Article 9 0f INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLC OF CHINA. The tax payers should turn tax over to the State Treasury, and file the return with the local tax authorities within sever days after the end of the taxable month業(yè)主姓名Taxpayers Name戶(hù)名Name of Enterprise地址Address of Enti

33、tyPost Code Number業(yè)別Kind 0f Business開(kāi)場(chǎng)消費(fèi)運(yùn)營(yíng)日期Date the Operation Starts銀行帳號(hào) AC Number 項(xiàng) 目 Items 金額Amount利潤(rùn)(虧損)額 l、本月收入總額 Revenue of this month Profit Of Loss2、本月利潤(rùn)(虧損)額 Profit(LOSS)of this month 3、本月按實(shí)計(jì)算的應(yīng)納稅所得額 Taxable income computed on actual basis this month應(yīng)納稅所得額 4、上年度應(yīng)納稅所得額的十二分之一 12 of the taxabl

34、e income of last year的計(jì)算Computation ofTaxable Income5、經(jīng)核定利潤(rùn)率計(jì)算的應(yīng)納稅所得額Taxable income computed on deemed profit rate basis 6、經(jīng)稅務(wù)機(jī)關(guān)認(rèn)可的其它方法計(jì)算的應(yīng)納稅所得額Taxable income computed based on other approved method應(yīng)納個(gè)人所得 7、稅率Tax rate稅額的計(jì)算Computation Of8、速算扣除數(shù)Quick calculation deduction 9、減免稅額 tax reductionIndividua

35、l Income Tax10、本月預(yù)繳稅額Tax paid on advanced this month 3*7(或4*7、5*7、6*7)- 8-9 授權(quán)代理人 Authorized agent(假設(shè)他已委托代理申報(bào)人，請(qǐng)?zhí)顚?xiě)以下資料) 為代理一切稅務(wù)事宜，現(xiàn)授權(quán)_(地址)_為本人企業(yè)的代理申報(bào)人，任何與本申報(bào)表有關(guān)的來(lái)往文件都可寄與此人。 授權(quán)人簽字：(Fill out the following if you have appointed an agent)For purposes Of handling the tax affairs，hereby authorize_(address

36、)_to act on behalf of myself, All documents concerned with this return may be posted to the agent Signature _ 聲明Declaration我聲明：此納稅申報(bào)表是根據(jù)的規(guī)定填報(bào)的，我確信它是真實(shí)的，可靠的，完好的。 聲明人簽字： I declare that this return has been completed according to INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINAI believe that

37、all statements contained in this return are true，correct，and complete Signature_代理申報(bào)人(簽字)： 納稅人簽字： Agm(Signature) Tax payer(Signature or seal)以下由稅務(wù)機(jī)關(guān)填寫(xiě)(For official use)收到日期接納人審核日期主管稅務(wù)機(jī)關(guān)蓋章主管稅務(wù)官員簽字審核記錄國(guó)家稅務(wù)總局監(jiān)制Made under supervision 0f State Administration of Taxation填 表 須 知一、本表適用于個(gè)體工商戶(hù)月份預(yù)繳所得稅。二、負(fù)有納稅義務(wù)

38、的個(gè)體工商戶(hù)，不能按規(guī)定期限報(bào)送本表時(shí)，該當(dāng)在規(guī)定的報(bào)送期限內(nèi)提出懇求，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)同意，可以適當(dāng)延伸期限。三、未按規(guī)定期限向稅務(wù)機(jī)關(guān)報(bào)送本表的，按照稅收征管法第六十二條的規(guī)定，予以處分。四、對(duì)于個(gè)體工商戶(hù)可以提供完好、準(zhǔn)確的本錢(qián)、費(fèi)用憑證，能照實(shí)計(jì)算應(yīng)納稅所得額的，以及因不能提供完好、準(zhǔn)確的本錢(qián)、費(fèi)用憑證，不能正確計(jì)算應(yīng)納稅所得額的，經(jīng)稅務(wù)機(jī)關(guān)同意，采用核定利潤(rùn)率或按上年度應(yīng)納稅所得額的1/12，或經(jīng)稅務(wù)機(jī)關(guān)認(rèn)可的其他方法計(jì)算的應(yīng)納稅所得額，都可填報(bào)此表。五、填寫(xiě)本表要用中文，也可用中、外兩種文字填寫(xiě)。六、所得為外國(guó)貨幣的，應(yīng)按照國(guó)家外匯管理機(jī)關(guān)公布的外匯牌價(jià)折合成人民幣交納稅款，并附送有

39、關(guān)折算附表。七、本表各欄的填寫(xiě)如下：1納稅月份：填寫(xiě)獲得所得的所屬月份。2納稅人識(shí)別號(hào)：填寫(xiě)辦理稅務(wù)登記時(shí)，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(xiě)辦理納稅申報(bào)表的實(shí)踐日期。4業(yè)主姓名：填寫(xiě)辦理工商登記時(shí)所認(rèn)可的法定代表人的姓名。5戶(hù)名：填寫(xiě)辦理工商登記時(shí)所確定的個(gè)體工商戶(hù)稱(chēng)號(hào)。6業(yè)別：填寫(xiě)辦理工商登記時(shí)所確定的行業(yè)類(lèi)別。7.對(duì)于可以提供完好、準(zhǔn)確的本錢(qián)、費(fèi)用憑證，可以照實(shí)計(jì)算應(yīng)納稅所得額的，在計(jì)算、填報(bào)應(yīng)納稅所得額時(shí)，需填寫(xiě)“利潤(rùn)虧損額欄、“應(yīng)納稅所得額的計(jì)算欄3項(xiàng)。8.采用按上年度應(yīng)納稅所得額的1/12或核定利潤(rùn)率或經(jīng)稅務(wù)機(jī)關(guān)認(rèn)可的其他方法計(jì)算的應(yīng)納稅所得額的， 應(yīng)分別填寫(xiě)“應(yīng)納稅

40、所得額的計(jì)算欄4項(xiàng)、5項(xiàng)、6項(xiàng)。 9速算扣除數(shù)：超額累進(jìn)速算扣除數(shù)是根據(jù)稅法規(guī)定的級(jí)距和每一級(jí)距的稅率，預(yù)先計(jì)算出來(lái)的。只需級(jí)距和稅率不變，速算扣除數(shù)也不變。計(jì)算公式為：速算扣除數(shù)=前一級(jí)的最高所得額本級(jí)稅率前一級(jí)稅率前級(jí)速算扣除數(shù)即：應(yīng)納稅額=課稅所得額適用稅率速算扣除數(shù)。10聲明人：填寫(xiě)法定代表人的姓名，如法定代表人不在時(shí)，也可以填寫(xiě)代理申報(bào)人姓名。Instructions1.This return is to be filled out for purpose of monthly income tax installments by the industrial and commerc

41、ial households.2.In 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 .3.In case of failure to submit

42、 the return within the prescribed time limit, punishment shall be inflicted in accordance with the provisions of Article 62 of THE LAW OF PEOPLES REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF TAX COLLECTION.4.The return shall be used for both the tax payer who is able to provide complete and accura

43、te account of cost and expense and complete its income tax on actual income, and that who is unable to provide complete and accurate account of cost and expense and compute its income tax on the basis of deemed profit rate, 1/12 of the taxable income of last year, or other methods approved by local

44、tax authorities.5.The return should be filled out in Chinese Language or both Chinese and foreign languages.6.Income in foreign currency shall be converted into RenminbiRMBaccording to the exchange rate quoted by the State exchange control authorities for tax purpose. A supporting document about the

45、 conversion shall be submitted together with the return.7.Instructions for filling out items：aTaxable month：the month in which the income is derived.bTax payers identification number：the number given by the tax authorities in charge at time of tax registration.cDate of filling：the actual date of fil

46、ling out the return.dTax payers name：the approved name of the legal representative registered for industrial and commercial administration.eName of enterprise：the name of the industrial and commercial household registered for industrial and commercial administration.fKind of business：same as registe

47、red for industrial and commercial administration.gFor the tax payer who can provide complete and accurate account of cost and expense, “profit or loss and line 3 of “computation of taxable income should be filled out for computation of taxable income.hFor those that compute the taxable income on the

48、 basis of 1/12 of the taxable income of last year, deemed profit rate, or other methods approved by tax authorities, lines4 ,5 and 6 of “computation of taxable income shall be filled out respectively.iQuick calculation deduction：progressive quick deduction is calculated in advance in accordance with

49、 the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. It should not change if the range of income and the tax rate do not change. The formulas are：Qucikthe maximum incometax rate oftax rate ofthe quick calculationcalcu

50、lation = of the preceding this income the preceding + deduction of thedeductionrangerangerangepreceding rangeTax payable =taxable income applicable tax rate quick calculation deduction.jDeclarations: to be signed by the legal representative ,or by authorized agent in case the former is absent.個(gè)體工商戶(hù)所

51、得稅年度申報(bào)表INDIVIDUAL INOUSTRIAL AND COMMERCIAL HOUSEHOLD INCOME TAX ANNUAL RETURN納稅年度：自 年 月 日至 年 月 日填表日期： 年 月 日Taxable year：From date month year Date of Filling： date month yearto date month year金額單位：人民幣元納稅人識(shí)別號(hào)：Tax Payers Identification number Monetary unit：RMB Yuan根據(jù)第九條的規(guī)定，制定本表。個(gè)體工商戶(hù)年度消費(fèi)、運(yùn)營(yíng)所得應(yīng)在年度終了后三個(gè)

52、月內(nèi)報(bào)送此表，進(jìn)展匯算清繳，多退少補(bǔ)。The return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excess payment shall be refunded

53、 and deficiency shall be repaid.業(yè)主姓名 Taxpayers name戶(hù)名 Name of enterprise地址 Address of entity Post code. number業(yè)別 Kind of business開(kāi)場(chǎng)消費(fèi)運(yùn)營(yíng)日期Date the operation starts銀行帳號(hào)A/C number項(xiàng) 目 Items金 額 Amount應(yīng)納稅所得額的計(jì)算Computation oftaxable income1、全年收入額Revenue of this year2、本錢(qián) Cost3、費(fèi)用 Expenses4、損失 Losses5、應(yīng)納稅所得額

54、 Taxable income 12+3+4應(yīng)納個(gè)人所得稅額的計(jì)算Computation ofindividual income tax6、稅率 Tax rate7、速算扣除數(shù) Quick calculation deduction8、應(yīng)納所得稅額 Income tax5679、減免稅額 tax reduction10、全年預(yù)繳稅額 Amount of tax paid in advance this year11、應(yīng)補(bǔ)退所得稅額 Amount of income tax due or over paid8910授權(quán)代理人Authorized agent假設(shè)他已委托代理申報(bào)人，請(qǐng)?zhí)顚?xiě)以下資料

55、為代理一切稅務(wù)事宜，現(xiàn)授權(quán) 地址 為本企業(yè)的代理申報(bào)人，任何與本申報(bào)表有關(guān)的來(lái)往文件都可寄與此人。授權(quán)人簽字： Fill out the following if you have appointed an agentFor purposes of handling the tax affairs, I hereby authorize address to act on behalf of my company. All documents concerned with is return may be posted to the agent. Signature： 聲明：Declarati

56、on:我聲明：此納稅申報(bào)表是根據(jù)的規(guī)定填報(bào)的，我確信它是真實(shí)的、可靠的、完好的。聲明人簽字： I declare that this return has been completed according to INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA.I believe that all statements contained in this return are true，correct，and complete.Signature： 代理申報(bào)人簽字： 納稅人簽字：AgentSignature： Tax paye

57、rSignature：以下由稅務(wù)機(jī)關(guān)填寫(xiě)For official use收到日期：接納人：審核日期：主管稅務(wù)機(jī)關(guān)蓋章主管稅務(wù)官員簽字審核記錄國(guó)家稅務(wù)總局監(jiān)制. Made under supervision of State Administration of Taxation.填 表 須 知一、本表適用于個(gè)體工商戶(hù)所得稅的年度申報(bào)。二、負(fù)有納稅義務(wù)的個(gè)體工商戶(hù)，不能按規(guī)定期限報(bào)送本表時(shí)，該當(dāng)在規(guī)定的報(bào)送期限內(nèi)提出懇求，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)同意，可以適當(dāng)延伸期限。三、未按規(guī)定期限向稅務(wù)機(jī)關(guān)報(bào)送本表的，按照稅收征管法第六十二條的規(guī)定，予以處分。四、填寫(xiě)本表要用中文，也可用中、外兩種文字填寫(xiě)。五、所得為外

58、國(guó)貨幣的，應(yīng)按照國(guó)家外匯管理機(jī)關(guān)公布的外匯牌價(jià)折合成人民幣交納稅款，并附送有關(guān)折算附表。六、本表各欄的填寫(xiě)如下：1納稅年度：填寫(xiě)獲得所得的公歷年度。2納稅人識(shí)別號(hào)：填寫(xiě)辦理稅務(wù)登記時(shí)，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(xiě)辦理納稅申報(bào)表的實(shí)踐日期。4業(yè)主姓名：填寫(xiě)辦理工商登記時(shí)所認(rèn)可的法定代表人的姓名。5戶(hù)名：填寫(xiě)辦理工商登記時(shí)所確定的個(gè)體工商戶(hù)稱(chēng)號(hào)。6業(yè)別：填寫(xiě)辦理工商登記時(shí)所確定的行業(yè)類(lèi)別。7聲明人：填寫(xiě)法定代表人的姓名，如法定代表人不在時(shí)，也可以填寫(xiě)代理申報(bào)人姓名。8速算扣除數(shù)：超額累進(jìn)速算扣除數(shù)是根據(jù)稅法規(guī)定的級(jí)距和每一級(jí)距的稅率，預(yù)先計(jì)算出來(lái)的。只需級(jí)距和稅率不變，速算扣除

59、數(shù)也不變。計(jì)算公式為：速算扣除數(shù)=前一級(jí)的最高所得額本級(jí)稅率前一級(jí)稅率+前級(jí)速算扣除數(shù)即：應(yīng)納稅額=課稅所得額適用稅率速算扣除數(shù)。Instructions1This return is to be filled out for purpose of annual income tax paid by industrial and commercial households.2In case of inability to file the return within the prescribed time limit, application should be submitted to th

60、e local tax authorities within the prescribed time limit and the filing time may be appropriately extended upon the tax authorities approval.3In case of failure to submit the return within the prescribed time limit, punishment shall be inflicted in accordance with the provisions of Article 62 of THE