個(gè)人所得稅年度申報(bào)表

1、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:Fromdatemon thyearDate of filli ngdatemon thyeartodatemonthyear金額單位：人民幣元 Monetary unit : RMB Yuan納稅人識別號：Tax Payer ' s Identification number根據(jù)中華人民共和國個(gè)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(bào)送本表。This return

2、 is designed in accordanee with the provisions of Article 7 and Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE 'S REPUBLIC OFCHINA. 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 end of the tax

3、able year.納稅人姓名Tax payer's name國籍Natio nality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)（包括公寓號碼）公寓 ApartmentStreet name and number( including number of apartment.街道Street)縣 /市 County/City省 Province在中國境內(nèi)通訊地址（如非上述住址）Maili ng address in China （ if not the same as above）郵編Post code電話

4、Tel. nu mber職業(yè)Professio n服務(wù)單位Employer服務(wù)地點(diǎn)Worki ng locati on中國境內(nèi)所得已納稅額Amount of in come tax paid in China境外所得應(yīng)纟內(nèi)稅額 Tax on in come from sources outside China所得項(xiàng)目Categories of in come所得期間In come period應(yīng)納稅 所得額Taxable in come減免 稅額tax reduc tio n已納所 得稅額In come tax paid自繳或扣繳 self-report ing or withhold ing

5、所得項(xiàng)目Categories of in come收入額Receipts減費(fèi)用額Deduct ions應(yīng)納稅 所得額Taxable in come稅 率Tax rate速算扣 除數(shù)Quick calculati on deduct ion應(yīng)納 所得 稅額In come tax境外已 繳稅額Foreig n tax paid（如果你已委托代理人，請?zhí)顚懴铝匈Y料） 為代理一切稅務(wù)事宜，現(xiàn)授權(quán)（地址） 為本人我聲明：此納稅申報(bào)表是根據(jù)中華人民共和國個(gè)人 所得稅法的規(guī)定填報(bào)的，我確信它是真實(shí)的，可靠的， 完整的。授權(quán) 代理人Authorized age nt代理申報(bào)人，任何與本申報(bào)表有關(guān)的來往文件都可

6、寄與此人。授權(quán)人簽字：(Fill out the follow ing if you have appo in ted an age nt )For purposes of handling the tax affairs, I hereby authorize(address)toact on behalf of myself. All docume nts concerned with this retur n may be posted to the age nt.Signature:聲明：Declarati on:聲明人簽字：I declare that this retur n ha

7、s bee n completed accord ing to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. I believe that all statements contained in this retur n are true, correct, and complete.Sig nature:代理申報(bào)人（簽字）：納稅人（簽字或蓋章）Age nt ( Sign ature):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

8、收人：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 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 un der supervisi on of State Adm ini strati on of Taxati on.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(gè)人，從中國境外取得的所得年度申報(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)，應(yīng)當(dāng)在規(guī)定的報(bào)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(bào)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

9、表要用中文，也可用中、外兩種文字填寫。五、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(jià)折合成人民幣計(jì)算繳納稅款，并附送折算計(jì)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(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：填寫辦理納稅申報(bào)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(shí)，郵編和電話號碼應(yīng)分別填寫。 8

10、已納所得稅額：填寫納稅年度內(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(shí)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(shí)，也可填寫代理申報(bào)人姓名。Instructions1This return is to be fil

11、led out for 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 ， a

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

13、 with 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 exchan

14、ge 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 items ：a 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 Chin

16、a. 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 address is

17、 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 withholding.

18、 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） Dedu