個人所得稅納稅申報表 - 2

1、個人所得稅個人所得稅納稅申稅申報表（適用于年所得12萬元以上的納稅人申報）INDIVIDUALINCOMETAXRETURN（Findividualswithanannualincomeofover120000RMBYuan）納稅人識別號：納稅人名稱（簽字或蓋章）：Taxpayer’sIDnumberTaxpayer’sname（signaturestamp）稅款所屬期:填表日期：年月日金額單位：元（列至角分）IncomeyearDat

2、eoffiling:datemonthyearMoaryunit:RMBYuan納稅人姓名Taxpayer’sname國籍Nationality身份證照類型IDType身份證照號碼IDnumber抵華日期DateofarrivalinChina職業(yè)Profession任職、受雇單位Employer經(jīng)常居住地Placeofresidence中國境內(nèi)有效聯(lián)系地址AddressinChina郵編Postcode聯(lián)系電話Tel.number年所

3、得額AnnualIncome所得項目Categiesofincome境內(nèi)IncomefromwithinChina境外IncomefromoutsideChina合計Total應(yīng)納稅額Taxpayable已繳（扣）稅額Taxprepaidwithheld抵扣稅額Feigntaxcredit應(yīng)補（退）稅額Taxowedoverpaid1、工資、薪金所得Wagessalaries2、個體工商戶的生產(chǎn)、經(jīng)營所得Incomefromproduc

4、tionbusinessoperationconductedbyselfemployedindustrialcommercialhouseholds3、對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得Incomefromcontractedleasedoperationofenterprisessocialserviceproviderspartlywhollyfundedbystateassets4、勞務(wù)報酬所得Remunerationfprov

5、idingservices5、稿酬所得Auth’sremuneration6、特許權(quán)使用費所得Royalties7、利息、股息、紅利所得Interestdividendsbonuses8、財產(chǎn)租賃所得Incomefromleaseofproperty9、財產(chǎn)轉(zhuǎn)讓所得Incomefromtransferofproperty10、偶然所得Incidentalincome11、其他所得otherincome合計Total我聲明，此納稅申報表是

6、根據(jù)《中華人民共和國個人所得稅法》的規(guī)定填報的，我確信它是真實的、可靠的、完整的。UnderpenaltiesofperjuryIdeclarethatthisreturnhasbeenfiledaccdingtotheprovisionsofTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINAtothebestofmyknowledgebelieftheinfmationprovi

7、dedistruecrectcomplete.納稅人納稅人(簽字)Taxpayer’ssignature代理人名稱:(Firm’sname)經(jīng)辦人(簽章)(Preparer’ssignature):代理人(公章)(Firm’sstamp):聯(lián)系電話(Phonenumber):受理人：受理時間：年月日受理申報機關(guān)：(Responsibletaxofficer)(Time:DateMonthYear)(Responsibletaxoffic

8、e)填表須知填表須知一、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)機關(guān)批準，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：

9、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、護照、回鄉(xiāng)證、軍人身份證件

10、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

11、、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

12、。一式兩份，納稅人留存一份，稅務(wù)機關(guān)留存一份。InstructionsI.Thisreturnisdesignedfindividualswithanannualincomeofover120000RMBYuaninaccdancewithTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINATHEIMPLEMENTINGRULESOFTHEINDIVIDUALINCOMETAXLAW

13、OFTHEPEOPLE’SREPUBLICOFCHINATHESELFDECLRATIONRULESCONCERNINGINDIVIDUALINCOMETAX(provisional).II.Taxableindividualshavetheobligationtofilloutsubmitthereturntothelocaltaxauthitywithin3monthsaftertheendofthetaxyeareitherbyt

14、hemselvesotherentrustedpreparers.Incaseofinabilitytofilethereturnwithintheprescribedtimelimitanapplicationshouldbesubmittedtothelocaltaxauthitywithinprescribedtimelimituponthetaxauthity’sapprovalthefilingdeadlinemaybeext

15、ended.III.ThereturnshouldbefilledoutinChineseinbothChineseafeignlanguage.IV.Instructionsffillingoutvariousitems:1、Taxpayer’sIDnumberTaxpayer’sname:thisitemistobefilledoutbytaxableindividualswhomakepartalloftheirannualinc

16、omefromproductionbusinessoperationsbyselfemployedindustrialcommercialhouseholdsfromcontractedleasedoperationofenterprisessocialserviceproviderspartlywhollyfundedbystateassets.Taxpayer’sIDnumber:thenumberonthetaxregistrat

17、ioncertificate.Taxpayer’sname:thenameofthetaxableselfemployedindustrialcommercialhouseholdsindividuallyownedenterprisespartnershipsenterprisessocialserviceproviderspartlywhollyfundedbystateassetsundercontractedleasedoper

18、ation.2、IncomeyearDateoffiling：Incomeyear:theyearinwhichthetaxpayerreceivestheincomeDateoffiling:theactualdatewhenthereturnisfiled.3、IDTypes：thenameoftheeffectiveidentificationcertificateofthetaxpayer(IDCardpassptmilitar

19、ystaffcertificatereturningpermitetc.)4、IDnumber：thenumberoftheeffectiveidentificationcertificateofthetaxpayer.5、DateofarrivalinChina：theactualdateofarrivalinChinafthetaxpayerthathasnoresidenceinChina.6、Profession：themain

20、professionofthetaxpayer.7、Employer：thetaxpayer’semployer.Thenameoftheemployerfthereptingshallbefillediftherearemethanoneemployer.8、Placeofresidence：thelastplacewherethetaxpayerhaslivedfsuccessivelymethan1yearawayfromthep

21、lacewherehesheisregisteredasapermanentresident.9、AddressinChina：Theaddresstheeffectivecontactingaddressofthetaxpayer.Fapersonwithoutaresidencewholivesinahotelitmeanstheroomnumberthehotelname.10、Annualincome：thetotalamoun

22、tofthecrespondingitemsofincomeinthetaxyear.TheannualincomeiscalculatedinaccdancewithTHEIMPLEMENTINGRULESOFTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINATHESELFDECLARATIONRULESCONCERNINGTHEINDIVIDUALINCOMETAXThecal

23、culationshallbeinRMBYuan.ThoseinfeigncurrenciesshallbeconvertedtotheRMBYuanonthebasisofthefeignexchangeratequotedbythecompetentstatefeignexchangeauthity.11、Taxprepaidwithheld：theamountofthetaxpaidwithheldfthecurrentitems

24、ofincomewithinChina.12、Feigntaxcredit：theamountoftheindividualincometaxpaidoutsideChinathatcanbecreditedagainsttheChinesetaxinaccdancewithTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA.13、ThisfmisinA4hizontalfmatw