SB014特定行业个人所得税月份申报表概要

SB014特定行业个人所得税月份申报表概要SB014特定行业个人所得税月份申报表概要PAGE/NUMPAGES袆PAGE蚆蚀SB014特定行业个人所得税月份申报表概要SB014特定行业个人所得税月份申报表特定行业个人所得税月份申报表INDIVIDUALINCOMETAXMONTHLYRETURNFORSPECIALINDUSTRIES纳税月份：自年月日至年月日填表日期：年月日Taxablemonth:FromdatemonthyearDateoffilling:datemonthyearTodatemonthyear纳税人编码金额单位：人民币元Taxpayer’sfilenumberMonetaryunit:RMBYuan依据《中华人民共和国个人所得税法》第九条和实行条例第三十条的规定，拟订本表，特定行业员工应就获得的薪资、薪金所得按月预缴应纳税款，并向当地税务机关报送本表。ThisreturnisdesignedinaccordancewiththeprovisionsofArticle9ofTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA,andArticle39ofTHEandworkersofspecialindustriesshallmakemonthlyadvancepaymentontheirwagesandsalariestheyobtainedinamonth.纳税人姓名国籍抵华日期Taxpayer’snameNationalityDatearrivedinChina在中国境内地址省市或县街道及号数公寓号码AddressinChinaApartmentStreetCountyorcityprovince在中国境内通信地址（如非上述地址）邮政编码电话号码MailingaddressinChina(ifnotthesameasabove)Postcode职业Profession服务单位Employer服务地址Workinglocation预缴收入额所得项目所得时期Advancepaymentofincome减除应纳税税率速算扣除数预缴所得税额外币Foreign人民币花费额所得额QuickcalculationAdvancepaymentofCategoriesIncome人民市钱币名称金额外汇牌价折合人民币共计DeductionTaxableTaxdeductionincometaxofincomeperiodRMBKindofAmountExchangeRMBRMBincomeratecurrencyrateconvertedintoTotal受权代理人Authorizedagent合（假如你已拜托代理申报人，请填写以下资料）为代理全部税务事宜，现受权（地址）为自己的代理申报人，任何与本申报表相关的来往文件都可寄与这人。受权人署名：(Filloutthefollowingifyouhaveappointedanagent)Forpurposesofhandlingtaxaffairs,Iherebyauthorize(address)toactonbehalfofmyself.Alldocumentsconcernedwiththisreturnmaybepostedtotheagent.Signature:计Total申明Declaration我申明：此纳税申报表是依据《中华人民共和国个人所得税法》的规定填报的，我确信他是真切的、靠谱的、完好的。申明人：IdeclarethatthisreturnhasbeencompletedaccordingtoTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFstatementscontainedinthisreturnaretrue,correctandcomplete.Signature:代理申报人署名：纳税人署名或盖印：Agent(signature)Taxpayer(signatureorseal)以下由税务机关填写(Forofficialuse)收到日期接收人审查日期主管税务机关盖印审查 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 主管税务官员署名国家税务总局监制MadeundersupervisionofStateAdministrationofTaxation.注：1．本表1式3联:第1联存根联,经税务机关审查后返回纳税人保存,作为已申报凭证;第2联申报联,征收机关作为户管资料保存;第3联记账联,征收机关计财部门保存,作为税收会计应征原始凭证。2．本表格式为A3竖式。填表须知一、本表合用于特定行业员工月份预缴所得税款。二、负有纳税义务的特定行业员工不可以按规按限期报送本表时，应该在规定的报送限期内提出申请，经当地税务机关同意，能够适合延伸限期。三、未按规按限期向税务机关报送本表的，依照《税收征管法》第三十九条的规定，予以处分。四、填写本表要用中文，也可用中、外两种文字填写。五、本表各栏的填写以下：1．纳税月份：填写获得所得的所属月份。2．纳税人编码：填写办理税务登记时，由主管税务机关所确立的税务编码。3．填表日期：填写办理纳税申报表的实质日期。4．抵华日期：在中国境内无住处的纳税人填写此栏。5．在中国境内地址：在中国境内无住处的纳税人填写此栏。6．在中国境内通信地址：在中国境内无住处的纳税人填写此栏。7．申明人：填写纳税人的姓名。如纳税人不在时，可填写代理申报人姓名。8．速算扣除数：超额累进速算扣除数是依照税法例定的级距和每一级距的税率，早先计算出来的。只需级距和税率不变，速算扣除数也不变。计算公式为：速算扣除数=前一级的最高所得额×（本级税率－前一级税率）+前级速算扣除数即：应纳税额=课税所得额×合用税率－速算扣除数。Instructions1.Thisreturnistobefilledoutforpurposeofmonthlyincometaxinstallmentsbythestaffandworkersofspecialindustries.2.Incaseofinabilitytofilethereturnwithintheprescribedtimelimit,applicationshouldbesubmittedtothelocaltaxauthoritieswithintheprescribedtimelimitandthefilingtimemaybeappropriatelyextendeduponthetaxauthoritiesroval.’app3.Incaseoffailuretosubmitthereturnwithintheprescribedtimelimit,punishmentshallbeinflictedinaccordancewiththeprovisionsofArticle39ofTHELAWOFPEOPLE’SREPUBLICOFCHINACONCERNINGADMINISTRATOINOFTAXCOLLECTION.4.ThereturnshouldbefilledoutinChineselanguageorbothChineseandforeignlanguages.5.Instructionsforfillingoutitems:a.Taxablemonth:themonthinwhichtheincometaxisderived.’sfilenumber:thenumbergiventhebytaxauthoritiesinchargeattimeoftaxregistration.c.Dateoffilling:theactualdateoffillingoutthereturn.d.DatearrivedinChina:tobefilledoutbythetaxpayerwhohavenodomicileinChina.e.AddressinChina:tobefilledoutbythetaxpayerwhohavenodomicileinChina.f.MailingaddressinChina:tobefilledoutbythetaxpayerwhohavenodomicileinChina.g.Declaration:tobesignedbythetaxpayerorbyauthorizedagentincasethetaxpayerisabsent.h.Quickcalculationdeduction:progressivequickdeductioniscalculatedinadvanceinaccordancewiththerangeofincomeandthecorrespondingrateineveryrangeregulatedinINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA.Itshouldnotchangeiftherangeofincomeandthetaxratedonotchange.Theformulasare:Quickthemaximumincometaxrateoftaxrateofthequickcalculationcalculation=ofthepreceding×thisincome-thepreceding+deductionofthedeductionrangerangerangeprecedingrangeTaxpayable=taxableincomeapplicable×taxrate–quickcalculationdeduction.第3页