個人所得稅納稅申報表式樣.doc

.附件：個人所得稅納稅申報表式樣 ANNEX: INDIVIDUAL INCOME TAX RETURN FORMAT附表1個人所得稅納稅申報表（適用于年所得12萬元以上的納稅人申報）INDIVIDUAL INCOME TAX RETURN（For individuals with an annual income of over 120,000 RMB Yuan）納稅人識別號： 納稅人名稱（簽字或蓋章）： Taxpayers ID number Taxpayers name （signature/stamp）稅款所屬期: 填表日期： 年 月 日 金額單位：元（列至角分）Income year Date of filing: date month year Monetary unit: RMB Yuan納稅人姓名Taxpayers name國籍Nationality身份證照類型ID Type身份證照號碼ID number抵華日期Date of arrival in China職業(yè)Profession任職、受雇單位Employer經(jīng)常居住地Place of residence中國境內(nèi)有效聯(lián)系地址Address in China郵編Post code聯(lián)系電話Tel. number所得項(xiàng)目Categories of income年所得額 Annual Income應(yīng)納稅額Tax payable已繳（扣）稅額Tax pre-paid and withheld抵扣稅額Foreigntax credit應(yīng)補(bǔ)（退）稅額Tax owed or overpaid境內(nèi)Income from within China境外Income from outside China合計Total1、工資、薪金所得Wages and salaries2、個體工商戶的生產(chǎn)、經(jīng)營所得Income from 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)報酬所得Remuneration for providing services5、稿酬所得Authors remuneration6、特許權(quán)使用費(fèi)所得Royalties7、利息、股息、紅利所得Interest, dividends and bonuses8、財產(chǎn)租賃所得 Income from lease of property9、財產(chǎn)轉(zhuǎn)讓所得Income from transfer of property10、偶然所得 Incidental income11、其他所得 other income合 計 Total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。Under penalties of perjury, I declare that this return has been filed according to the provisions of THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA , and to the best of my knowledge and belief, the information provided is true, correct and complete.納稅人(簽字)Taxpayers signature代理人名稱: (Firms name) 經(jīng)辦人(簽章) (Preparers signature):代理人(公章)(Firms stamp): 聯(lián)系電話 (Phone number):受理人： 受理時間： 年 月 日 受理申報機(jī)關(guān)：(Responsible tax officer) (Time: Date/Month/Year) (Responsible tax office);.填表須知一、本表根據(jù)中華人民共和國個人所得稅法及其實(shí)施條例和個人所得稅自行納稅申報辦法(試行)制定，適用于年所得12萬元以上的納稅人的年度自行申報。二、負(fù)有納稅義務(wù)的個人，可以由本人或者委托他人于納稅年度終了后3個月以內(nèi)向主管稅務(wù)機(jī)關(guān)報送本表。不能按照規(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)延期。三、填寫本表應(yīng)當(dāng)使用中文，也可以同時用中、外兩種文字。四、本表各欄的填寫說明如下：1、納稅人識別碼、納稅人名稱：納稅人取得的年所得中含個體工商戶的生產(chǎn)、經(jīng)營所得和對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得時填寫本欄。納稅人識別碼：填寫稅務(wù)登記證號碼。納稅人名稱：填寫個體工商戶、個人獨(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。2、稅款所屬期和填表日期稅款所屬期，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的實(shí)際日期。3、身份證照類型：填寫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。4、身份證照號碼：填寫納稅人有效身份證件上的號碼。5、抵華日期：填寫中國境內(nèi)無住所納稅人抵華的實(shí)際日期。 6、職業(yè)：填寫納稅人的主要職業(yè)。7、任職、受雇單位：填寫納稅人的任職、受雇單位名稱。納稅人有多個任職、受雇單位時，填寫受理申報的任職、受雇單位。8、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。9、中國境內(nèi)有效聯(lián)系地址：填寫納稅人的住址或者有效聯(lián)系地址。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、飯店名稱和房間號碼。 10、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。年所得額按個人所得稅自行納稅申報辦法的規(guī)定計算。各項(xiàng)所得的計算，以人民幣為單位。所得為外國貨幣的，按照國家外匯管理機(jī)關(guān)規(guī)定的外匯牌價（基價）折合成人民幣計算。11、已繳（扣）稅額：填寫當(dāng)期取得該項(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。12、抵扣稅額：填寫個人所得稅法允許抵扣的在中國境外已經(jīng)繳納的個人所得稅稅額。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。 InstructionsI. 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 PEOPLES REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES 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 authoritys 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、Taxpayers ID number and Taxpayers 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.Taxpayers ID number: the number on the tax registration certificate.Taxpayers 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 taxpayers 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 PEOPLES 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 PEOPLES 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. 附表2附表3附表4附表5附表6附表7附表8個人獨(dú)資企業(yè)和合伙企業(yè)投資者個人所得稅申報表納稅人編碼： 申報期： 年 月 日至 年 月 日 金額單位：元投資者姓名投資者身份證號碼企業(yè)名稱企業(yè)稅務(wù)登記號企業(yè)電話企業(yè)地址行業(yè)類別企業(yè)銀行賬號項(xiàng) 目行次本期數(shù)累計數(shù)補(bǔ)充資料一、收入總額 11.年平均職工人數(shù) 人2.工資總額 元3.從其他企業(yè)取得的生產(chǎn)經(jīng)營所得(1) (分配比例 )(2) (分配比例 )(3) (分配比例 )(4) (分配比例 ) 減：成本 2 費(fèi)用、稅金 3 營業(yè)外支出 4二、企業(yè)利潤總額 5三、納稅調(diào)整增加額 6 1.超過規(guī)定標(biāo)準(zhǔn)扣除的項(xiàng)目 7 (1)從業(yè)人員工資支出 8 (2)職工福利費(fèi) 9 (3)職工教育經(jīng)費(fèi)10 (4)工會經(jīng)費(fèi)11 (5)利息支出12 (6)廣告費(fèi)13 (7)業(yè)務(wù)招待費(fèi)14 (8)教育和公益事業(yè)捐贈15 (9)提取折舊費(fèi)16 (10)無形資產(chǎn)攤銷17 (11)其他18 2.不允許扣除的項(xiàng)目19填表人簽字： 納稅人簽字： (1)資本性支出20 (2)無形資產(chǎn)受讓、開發(fā)支出21 (3)違法經(jīng)費(fèi)罰款和被沒收財物損失22 (4)稅收滯納金、罰金、罰款23 (5)災(zāi)害事故損失賠償24 (6)非教育和公益事業(yè)捐贈25 (7)各種贊助支出26 (8)計提的各種準(zhǔn)備金27 (9)投資者的工資28 (10)與收入無關(guān)的支出29 3.應(yīng)稅收益項(xiàng)目30 (1)少計應(yīng)稅收益31 (2)未計應(yīng)稅收益32四、納稅調(diào)整減少額33（本欄目由稅務(wù)機(jī)關(guān)填寫）收到日期：接受人：審核日期：審核記錄：主管稅務(wù)機(jī)關(guān)蓋章年 月 日主管稅務(wù)官員簽字： 1.彌補(bǔ)虧損34 2.國庫券利息收入35 3.投資者標(biāo)準(zhǔn)費(fèi)用扣除額36 4.其他37五、經(jīng)納稅調(diào)整后的生產(chǎn)經(jīng)營所得38六、應(yīng)納稅所得稅額（分配比例）39七、適用稅率40八、應(yīng)納所得稅額41 減：減、免稅所得額42九、應(yīng)繳入庫所得稅額43 加：期初未繳所得稅額44 減：實(shí)際已繳所得稅額45十、期末應(yīng)補(bǔ)（退）所得稅額46填表須知一、 用范圍（一）本表適用于個人獨(dú)資企業(yè)和合伙企業(yè)投資者年度申報納稅及月、季度申報納稅。本著求實(shí)、簡便的原則，在月、季度申報納稅時，可對本表有關(guān)項(xiàng)目進(jìn)行精簡，具體由各地稅務(wù)機(jī)關(guān)根據(jù)實(shí)際情況確定。（二）對從事一些特殊行業(yè)的投資者，根據(jù)這些特殊行業(yè)的要求，需要增減、調(diào)整本表有關(guān)項(xiàng)目的，可由省級地方稅務(wù)局在本表基礎(chǔ)上自行修改。二、主要項(xiàng)目填報說明(一)表頭項(xiàng)目1納稅人編碼：按稅務(wù)機(jī)關(guān)編排的代碼填寫。2申報期：填寫申報納稅所屬時期的起止日期。3金額單位：以人民幣元為單位。4行業(yè)類別：按納稅人主營項(xiàng)目確定。5企業(yè)地址：企業(yè)經(jīng)營管理機(jī)構(gòu)所在地。(二)表中項(xiàng)目1.表中第7欄“超過規(guī)定標(biāo)準(zhǔn)扣除的項(xiàng)目”，是指企業(yè)超過個人獨(dú)資企業(yè)和合伙企業(yè)投資者征收個人所得稅的規(guī)定和其他有關(guān)稅收規(guī)定（以下簡稱規(guī)定）的扣除標(biāo)準(zhǔn)，扣除的各種成本、費(fèi)用和損失，應(yīng)予調(diào)增應(yīng)納稅所得額的部分。上述扣除標(biāo)準(zhǔn)，包括規(guī)定中列明的扣除標(biāo)準(zhǔn)，以及規(guī)定中雖未列明，但與國家統(tǒng)一財務(wù)會計制度規(guī)定標(biāo)準(zhǔn)兼容的部分。2.表中第19欄“不允許扣除的項(xiàng)目”，是指規(guī)定不允許扣除，但企業(yè)已將其扣除的各項(xiàng)成本、費(fèi)用和損失，應(yīng)予調(diào)增應(yīng)納稅所得額的部分。3.表中第30欄“應(yīng)稅收益項(xiàng)目”，是指企業(yè)未計入應(yīng)納稅所得額而應(yīng)補(bǔ)報的收益。對屬于計算上的差錯或其他特殊原因而多報收益，可以用負(fù)號表示。4.表中第34欄“彌補(bǔ)虧損”，是指企業(yè)根據(jù)規(guī)定，以前年度虧損允許在稅前彌補(bǔ)而相應(yīng)調(diào)減的應(yīng)納稅所得額。5表中第35欄 “國庫券利息收入”，是指企業(yè)將免于納稅、但已計入收入的因購買國庫券而取得的利息。6表中第36欄 “投資者標(biāo)準(zhǔn)費(fèi)用扣除額”，是指省、自治區(qū)、直轄市地方稅務(wù)局規(guī)定允許扣除的投資者個人的費(fèi)用扣除數(shù)額。7表中第39 欄 “應(yīng)納稅所得額”，就個人獨(dú)資企業(yè)的投資者而言