个人所得税纳税申报表(适用于12万以上申报)及填表说明.doc

个人所得税纳税申报表(适用于12万以上申报)及填表说明个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）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 金额单位： 人民币元（列至角分）Year of income incurred: Date of filing: date month year Amount in RMB Yuan纳税人姓名Tax payers name国籍(地区)Nationality/region身份证照类型ID Type身份证照号码ID number任职、受雇单位Employer任职受雇单位税务代码Employers Tax ID Code任职受雇单位所属行业Industry of Employer职务Title职业Profession在华天数Days of stay in China境内有效联系地址Address in China境内有效联系地址邮编Post code联系电话Tel number此行由取得经营所得的纳税人填写This line is to be filled by taxpayers with business income经营单位纳税人识别号Tax ID Code of the business经营单位纳税人名称Name of the business所得项目Categories of income年所得额 Annual Income应纳税所得额Taxable income应纳税额Tax payable已缴（扣）税额Tax pre-paid and withheld抵扣税额Tax credit减免税额Tax exempted or deducted应补税额Tax owed应退税额Tax refundable备注Notes境内Income from within China境外Income from outside China合计Total1、工资、薪金所得 Wages and salaries2、个体工商户的生产、经营所得Income from production or business operation conducted by self-employed industrial and commercial households3、对企事业单位的承包经营、承租经营所得Income from contracted or leased operation of enterprises or social service providers partly or wholly funded by state assets4、劳务报酬所得Remuneration for providing services5、稿酬所得 Authors remuneration6、特许权使用费所得 Royalties7、利息、股息、红利所得Interest, dividends and bonuses8、财产租赁所得 Income from lease of property9、财产转让所得Income from transfer of property其中：股票转让所得Income from transfer of stocks 个人房屋转让所得Income from transfer of personal estate10、偶然所得 Incidental income11、其他所得 Other income合 计 Total我声明，此纳税申报表是根据中华人民共和国个人所得税法及有关法律、法规的规定填报的，我保证它是真实的、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 PEOPLES REPUBLIC OF CHINA and other relevant laws and regulations, and to the best of my knowledge and belief. I guarantee the information provided is true, correct and complete.纳税人(签字) Taxpayers signature代理人 (签章): Preparer (Other than taxpayer)s firm 联系电话:Phone number税务机关受理人（签字）： 税务机关受理时间： 年 月 日 受理申报税务机关名称（盖章）：Signature of responsible tax officer : Filing date: Time: Year/Month/Date Responsible tax office- 3 -填表说明一、本表根据中华人民共和国个人所得税法及其实施条例和个人所得税自行纳税申报办法(试行)制定，适用于年所得12万元以上纳税人的年度自行申报。二、负有纳税义务的个人，可以由本人或者委托他人于纳税年度终了后3个月以内向主管税务机关报送本表。不能按照规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延期。三、填写本表应当使用中文，也可以同时用中、外两种文字填写。四、本表各栏的填写说明如下：1、所得年份和填表日期：申报所得年份：填写纳税人实际取得所得的年度；填表日期，填写纳税人办理纳税申报的实际日期。2、身份证照类型：填写纳税人的有效身份证照（居民身份证、军人身份证件、护照、回乡证等）名称。3、身份证照号码：填写中国居民纳税人的有效身份证照上的号码。4、任职、受雇单位：填写纳税人的任职、受雇单位名称。纳税人有多个任职、受雇单位时，填写受理申报的税务机关主管的任职、受雇单位。5、任职、受雇单位税务代码：填写受理申报的任职、受雇单位在税务机关办理税务登记或者扣缴登记的编码。6、任职、受雇单位所属行业：填写受理申报的任职、受雇单位所属的行业。其中，行业应按国民经济行业分类标准填写，一般填至大类。7、职务：填写纳税人在受理申报的任职、受雇单位所担任的职务。8、职业：填写纳税人的主要职业。9、在华天数：由中国境内无住所的纳税人填写在税款所属期内在华实际停留的总天数。10、中国境内有效联系地址：填写纳税人的住址或者有效联系地址。其中，中国有住所的纳税人应填写其经常居住地址。中国境内无住所居民住在公寓、宾馆、饭店的，应当填写公寓、宾馆、饭店名称和房间号码。经常居住地，是指纳税人离开户籍所在地最后连续居住一年以上的地方。11、经营单位纳税人识别码、纳税人名称：纳税人取得的年所得中含个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得时填写本栏。纳税人识别码：填写税务登记证号码。纳税人名称：填写个体工商户、个人独资企业、合伙企业名称，或者承包承租经营的企事业单位名称。12、年所得额：填写在纳税年度内取得相应所得项目的收入总额。年所得额按个人所得税自行纳税申报办法的规定计算。各项所得的计算，以人民币为单位。所得以非人民币计算的，按照税法实施条例第四十三条的规定折合成人民币。13、应纳税所得额：填写按照个人所得税有关规定计算的应当缴纳个人所得税的所得额。14、已缴（扣）税额：填写取得该项目所得在中国境内已经缴纳或者扣缴义务人已经扣缴的税款。15、抵扣税额：填写个人所得税法允许抵扣的在中国境外已经缴纳的个人所得税税额。16、减免税额：填写个人所得税法允许减征或免征的个人所得税税额。17、本表一式两联，第一联报税务机关，第二联纳税人留存。 Instructions一、This return is designed 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 RULES CONCERNING INDIVIDUAL INCOME TAX SELF DECLARATION(provisional), and is applicable for individuals 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 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.三、The return should be filled out in Chinese or in both Chinese and a foreign language.四、Instructions for filling out various items:1、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.2、ID Type:The name of the valid identification certificate of the taxpayer(ID Card, passport, solider certificate, military officer certificate, returning permit, etc.)3、ID number: The number of the valid identification certificate of the taxpayer.4、Employer: The taxpayers employer. The name of the employer for the reporting shall be filled if there are more than one employer.5、Employers Tax ID Code: The ID code of the taxpayers employer registered at tax authority either as a taxpayer or as a withholder.6、Industry of Employer:The industry a taxpayers employer belongs to. It should fall into the general categories of the Categorization of National Economy Industries.7、Title:The taxpayers official rank at his/her employer.8、Profession:The main profession of the taxpayer.9、Days of stay in China:The actual days stayed in China by a taxpayer without a permanent residence during the tax due period.10、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 hotel name.11、Taxpayers Tax ID cole and Taxpayers 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 households, 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.12、Annual Income:The total amount of the corresponding items 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 PEOPLES REPUBLIC OF CHINA and THE LAW OF PEOPLES 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 quoted by the competent state foreign exchange authority.13、Taxable income:The part of an income which is subject to the individual income tax.14、Tax pre-paid and withheld:The amount of the tax paid or withheld for the current items of income within China.15、Tax credit:The amount of individual income tax paid outside China that it to be credited against in accordance with the Individual Income Tax Law.16、Tax exempted or deducted:The amount of individual income tax which is to be exempted or deducted in accordance with the Individual Income Tax Law.17、There shall be two original copies of this table. One is for the taxpayer and the other is for the tax office for record.