[汇总]个人所得税报表填写

[汇总]个人所得税报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 填写 个人所得税报表填写 一、实验名称 个人所得税纳税申报表的填写 二、实验目的 使学生熟练掌握个人所得税纳税申报表的填制 要求 对教师党员的评价套管和固井爆破片与爆破装置仓库管理基本要求三甲医院都需要复审吗 ，学会正确计算个人所得税，并能根据纳税申报表填制方法实际填制纳税申报表。 三、实验资料 小赵是某市M区A公司(非上市公司)的技术骨干并拥有公司的股份。2007年，小赵的全部收入及税款缴纳情况如下: (1)全年取得工薪收入188400元，单位已按税法规定代扣代缴所得税 (2)取得公司股权分红20000元，扣缴个人所得税4000元 (3)银行储蓄存款账户孳生利息收入1200元，扣缴个人所得税240元 (4)购买国债，取得利息收入2000元 (5)购买企业债券，取得利息收入1500元，没有扣缴个人所得税 (6)出售家庭非唯一住房(原值700000元)，取得转让收入860000元，按规定缴纳个人所得税23400元及其他税费43000元 (7)出租自有商铺给某公司，每月租金3500元，缴纳个人所得税500元，及按国家规定缴纳的其他税费200元 (8)在上交所转让A股股票盈利60000元 (9)持有某上市公司A股股票，取得股息3000元，扣缴个人所得税300元 (10)发明一项专利，让渡给某公司使用，取得收入40000元，扣缴个人所得税6400元 (11)一次购买体育彩票，中奖9000元 2008年2月22日，小赵到M区税务机关办理纳税申报手续。 四、实验要求(计算、会计分录、填写报表) 1.计算小赵2007年应该缴纳的个人所得税。 2.编制各单位代扣代缴小赵的个人所得税的会计分录。 3.请帮助小赵填写个人所得税的纳税申报表。 (注:个人所得税的申报表共有五类八种:第一类共一种，为“个人所得税月份申报表”;第二类共一种，为“个人所得税年度申报表”; 第三类共两种，为“个体 个体工商户所得税年度申报表”;第四类共两种，为工商户所得税月份申报表”和“ “特定行业个人所得税月份申报表”和“特定行业个人所得税年度申报表”;第五类共两种，为“个人承包承租经营所得税月份(或分次)申报表”和“个人承包承租经营所得税年度申报表”) 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) 所得年份: 年 填表日期: 年 月 日 金额单位: 人民币元(列至角分) 身份证照 纳税人姓名 国籍(地区) 身份证照类型 号码 任职受雇单位税任职受雇单位 任职、受雇单位 职务 职业 务代码 所属行业 境内有效 境内有效联系地在华天数 联系电话 联系地址 址邮编 此行由取得经营所得的经营单位 经营单位 纳税人填写 纳税人识别号 纳税人名称 年所得额 已缴(扣)税所得项目 应纳税所得额 应纳税额 抵扣税额 减免税额 应补税额 应退税额 备注 额 境内 境外 合计 1、工资、薪金所得 2、个体工商户的生产、经营所得 3、对企事业单位的承包经营、承租经营所 得 4、劳务报酬所得 5、稿酬所得 6、特许权使用费所得 7、利息、股息、红利所得 8、财产租赁所得 9、财产转让所得 其中:股票转让所得 — — — — — — — 个人房屋转让所得 10、偶然所得 11、其他所得 合 计 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。 纳税人(签字) 代理人 (签章): 联系电话: 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): 填表须知 1.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。 2、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。 3、填写本表应当使用中文，也可以同时用中、外两种文字填写。 4、本表各栏的填写说明如下: )所得年份和填表日期: (1 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 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 填写，一般填至大类。(见附件) (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。 )职业:填写纳税人的主要职业。 (8 (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)本表为A4横式，一式三份，税务机关受理后退还一份纳税人留存。 个人所得税月份申报表 纳税月份:自 年 月 日至 年 月 日 填表日期: 年 月 日 金额单位:人民币元 纳税人编码: 纳税人顺序号: 纳税人姓名 国籍 抵华日期 在中国境内住址 省、市、县、街道及号数(包括公寓号码) 公寓 街道 县/市 省 在中国境内通讯地址(如非上述住址) 邮编 电话 职业 服务单位 服务地点 所得项所得收入额 减费 应纳税 应纳 已扣缴税应补(退)目 期间 用额 所得额 税率 速算扣除数 税额 款 税款 人民币 外币 人民币 合计 货币名称 金额 外汇牌价 折合人民币 (如果你已委托代理人，请填写下列资料) 声明 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》的规定填报的，我确信它是真 为代理一切税务事宜，现授权 (地址) 为本人实的，可靠的，完整的。 授权代理代理申报人，任何与本申报表有关的来往文件都可寄与此人。 声明人签字: 人 授权人签字: 代理申报人签字: 纳税人(签字或盖章): 以下由税务机关填写 收到日期 接收人 审核日期 主管税务机关盖章 审核记录 填报须知 一、本表适用于纳税人取得除个体工商户生产经营所得和对企事业单位的承包、承租经营所得以外的工资、薪金等项所得月份的自行申报。凡由扣缴义务人扣缴个人工资薪金等项所得税款的，以及特定行业的个人所得不填报此表。 二、填写本表要用中文，也可用中、外两种文字填写。 三、本表各栏的填写如下: 1、纳税月份:填写取得所得的所属月份。 2、纳税人编码:填写办理税务登记时，由主管税务机关所确定的税务登记证编码。 3、填表日期:填写办理纳税申报表的实际日期。 4、抵华日期:在中国境内无住所的纳税人填写此栏。 5、中国境内住址:在中国境内有住所的纳税人填写此栏。 6、在中国境内通讯地址:在中国境内无住所的纳税人填写此栏。 7、所得项目:工资薪金所得，劳务报酬所得，稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得，经国务院财政部门确定征税的其他所得。 8、减费用额: (1)工资薪金所得:减费用额为929元(重庆市规定)。 (2)劳务报酬、稿酬所得，特许权使用费所得，财产租赁所得: 收入额,4000元，减费用额为800元 收入额,4000元，实际收入所得×20%为实际应该扣除的费用额 (3)财产所得:减费用额为“财产原值+合理费用” (4)利息、股息、红利所得，偶然所得和其他所得不得减费用。 9、已扣缴税款:如纳税义务人在同一所得期间取得所得已被扣缴的税款，填写此栏。 10、声明人:填写纳税人本人姓名。如纳税人不在时，也可填写代理申报人姓名。 四、本表为A4横式，一式三份，税务机关二份，纳税人一份。 个人所得税年度申报表 INDIVIDUAL INCOME TAX ANNUAL RETURN 纳税月份:自 年 月 日至 年 月 日 填表日期: 年 月 日 Taxable month:From date month year Date of filling date month year to date month year 金额单位:人民币元 Monetary unit:RMB Yuan 纳税人识别号: Tax Payer’s Identification number 根据《中华人民共和国个人所得税法》第七条和第九条的规定，制定本表。纳税人应在年度终了后三十日内将税款缴入国库，并向当地税务机关报送本表。 This return is designed in accordance with the provisions of Article 7 and Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. The tax payers should turn and file the return with the local tax authorities within thirty days after the end of the taxable year. the tax over to the State Treasury， 纳税人姓名 国籍 抵华日期 Tax payer’s name Nationality Date arrived in China 省、市、县、街道及号数(包括公寓号码)Street name and number(including number of apartment.) 在中国境内住址 公寓Apartment 街道Street Address in China 县/市County/City 省Province 在中国境内通讯地址(如非上述住址) 邮编 电话 Mailing address in China(if not the same as above) Post code Tel. number 职业 服务单位 服务地点 Profession Employer Working location 中国境内所得已纳税额Amount of income tax paid in China 境外所得应纳税额Tax on income from sources outside China 所得项目 所得期间 应纳税 减免税已纳所 自缴或扣缴 所得项目 收入额 减费用额 应纳税 税 速算扣 应纳 境外已 Categories of Income 所得额 额 得税额 self-reporting Categories of Receipts Deductions 所得额 率 除数 所得 缴税额 income period Taxable tax Income tax or income Taxable income Tax Quick calculation 税额 Foreign tax income reductpaid withholding rate deduction Income tax paid ion (如果你已委托代理人，请填写下列资料) 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》的规定填报 为代理一切税务事宜，现授权 (地址) 的，我确信它是真实的，可靠的，完整的。 为本人代理申报人，任何与本申报声明人签字: 表有关的来往文件都可寄与此人。 I declare that this return has been completed according to INDIVIDUAL 授权 授权人签字: 代理人 声明: INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. I believe that all (Fill out the following if you have appointed an agent) Authorized Declaration: statements contained in this return are true, correct, and complete. For purposes of handling the tax affairs, I hereby authorize agent (address) to act on behalf of myself. Signature: All documents concerned with this return may be posted to the agent. Signature: 代理申报人(签字): 纳税人(签字或盖章): Agent(Signature): Tax payer(Signature or seal): 以下由税务机关填写(For official use) 收到日期: 接收人: 审核日期: 主管税务机关盖章 扣除限额 实际扣除额 境外税额的审核 记录 扣除计算 上年抵免的或结转的税额 主管税务官员签字 应补缴的税额 国家税务总局监制. Made under supervision of State Administration of Taxation. 填 表 须 知 一、本表适用于在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境外取得的所得年度申报。 二、负有纳税义务的个人不能按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，可以适当延长期限。 三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，予以处罚。 四、填写本表要用中文，也可用中、外两种文字填写。 五、所得为外国货币的，应按国家外汇管理机关公布的外汇牌价折合成人民币计算缴纳税款，并附送折算计算表。 六、本表各栏的填写如下: 1(纳税年度:填写取得所得的公历年度。 2(纳税人编码:填写办理税务登记时，由主管税务机关所确定的税务编码。 3(填表日期:填写办理纳税申报表的实际日期。 4(抵华日期:在中国境内无住所的纳税人填写此栏。 5(在中国境内住址:在中国境内无住所的纳税人填写此栏。住在公寓、宾馆、饭店的，应填写公寓、宾馆、饭店名称和房间号码。 6(在中国境内通讯地址:在中国境内无住所的纳税人填写此栏。 7(邮编、电话:住址和通讯地址不一致时，邮编和电话号码应分别填写。 8(已纳所得税额:填写纳税年度内在中国境内取得的所得已缴纳的税款。应分别所得项目填写并分别写明自缴或扣缴。 同一所得项目，取得时间不同的，仍填入一行，并在“所得期间”栏内分别注明。 9(境外所得应纳税额各栏填写如下: (1)所得项目:按照税法第二条规定的所得项目分别填写。 (2)收入额:填写在年度内境外取得的全部收入额。 (3)减除费用额:按照税法第六条的规定应减除的费用额填入本栏。不减除费用的，不填写。 (4)境外已缴税额:填写在境外所得项目已缴纳的税额。 10(声明人:填写纳税人本人姓名。如纳税人不在时，也可填写代理申报人姓名。 Instructions 1(This return is to be filled 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～application 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. 3(In case of failure to submit the return within the prescribed time limit～punishment shall be inflicted in accordance 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 exchange 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 given 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 China. 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 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. 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,Deductions:the deductions stipulated in Article 6 of the tax law. Leave it blank if no deduction is allowed. ,d,Foreign tax paid:the tax paid on income derived from sources outside China. j(Declaration:to be signed by the tax payer, or by authorized agent in case the tax payer is absent. 个体工商户所得税月份申报表 INDIVIDUAL INOUSTRIAL AND COMMERCIAL HOUSEHOLD INCOME TAX MONTHLY RETURN 纳税年度:自 年 月 日至 年 月 日 填表日期: 年 月 日 Taxable month:From____date____month____year Date of filling:____date____month_____year to____ date____month____year 金额单位:人民币元 Monetary unit:RMB Yuan纳税人识别号: Tax Payer’s Identification number 根据《中华人民共和国个人所得税法》第九条规定。制定本表。个体工商户当月生产经营所得应在次月七日内预缴税款，并向当地机关报送本表。 The return is designed in accordance with the provisions of Article 9 0f INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLC OF CHINA. The tax payers should turn tax over to the State Treasury, and file the return with the local tax authorities within sever days after the end of the taxable month( 业主姓名Taxpayer's Name 户名Name of Enterprise 地址Address of Entity 邮编Post Code 电话Tel Number 业别Kind 0f Business 开始生产经营日期 银行帐号 A,C Number Date the Operation Starts 项 目 Items 金额Amount 利润(亏损)额 l、本月收入总额 Revenue of this month Profit Of Loss 2、本月利润(亏损)额 Profit(LOSS)of this month 3、本月按实计算的应纳税所得额 Taxable income computed on actual basis this month 应纳税所得额 4、上年度应纳税所得额的十二分之一 1,2 of the taxable income of last year 的计算 5、经核定利润率计算的应纳税所得额Taxable income computed on deemed profit rate basis Computation of Taxable Income 6、经税务机关认可的其它方法计算的应纳税所得额Taxable income computed based on other approved method 应纳个人所得 7、税率Tax rate 税额的计算 8、速算扣除数Quick calculation deduction Computation Of 9、减免税额 tax reduction Individual Income Tax 10、本月预缴税额Tax paid on advanced this month 3*7(或4*7、5*7、6*7)- 8-9 (如果你已委托代理申报人，请填写下列资料) 为代理一切税务事宜，现授权______________ 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》 (地址)________________________________ 的规定填报的，我确信它是真实的，可靠的，完整的。 为本人企业的代理申报人，任何与本申报表有关的来往文件都 声明人签字: 授权代理人 可寄与此人。 I declare that this return has been completed according Authorized 授权人签字: 声明 to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC (Fill out the following if you have appointed an Declaration OF CHINA(I believe that all statements contained in this agent agent)For purposes Of handling the tax affairs，hereby return are true，correct，and complete( authorize__________________ (address)______________________________to act on Signature____________ behalf of myself, All documents concerned with this return may be posted to the agent Signature _______________ 代理申报人(签字): 纳税人签字: Agm(Signature) Tax payer(Signature or seal) 以下由税务机关填写(For official use) 收到日期 接收人 审核日期 主管税务机关盖章 审核记 录 主管税务官员签字 国家税务总局监制(Made under supervision 0f State Administration of Taxation 填 表 须 知 一、本表适用于个体工商户月份预缴所得税。 二、负有纳税义务的个体工商户，不能按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，可以适当延长期限。 三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，予以处罚。 四、对于个体工商户能够提供完整、准确的成本、费用凭证，能如实计算应纳税所得额的，以及因不能提供完整、准确的成本、费用凭证，不能正确计算应纳税所得额的，经税务机关批准，采用核定利润率或按上年度应纳税所得额的1/12，或经税务机关认可的其他方法计算的应纳税所得额，都可填报此表。 五、填写本表要用中文，也可用中、外两种文字填写。 六、所得为外国货币的，应按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款，并附送有关折算附表。 七、本表各栏的填写如下: 1纳税月份:填写取得所得的所属月份。 2纳税人识别号:填写办理税务登记时，由主管税务机关所确定的税务编码。 3填表日期:填写办理纳税申报表的实际日期。 4业主姓名:填写办理工商登记时所认可的法定代表人的姓名。 5户名:填写办理工商登记时所确定的个体工商户名称。 6业别:填写办理工商登记时所确定的行业类别。 7.对于能够提供完整、准确的成本、费用凭证，能够如实计算应纳税所得额的，在计算、填报应纳税所得额时，需填写“利润(亏损)额”栏、“应纳税所得额的计算”栏3项。 8.采用按上年度应纳税所得额的1/12或核定利润率或经税务机关认可的其他方法计算的应纳税所得额的， 应分别填写“应纳税所得额的计算”栏4项、5项、6项。 9速算扣除数:超额累进速算扣除数是依据税法规定的级距和每一级距的税率，预先计算出来的。只要级距和税率不变，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×适用税率,速算扣除数。 10声明人:填写法定代表人的姓名，如法定代表人不在时，也可以填写代理申报人姓名。 Instructions 1.This return is to be filled out for purpose of monthly income tax installments by the industrial and commercial households. 2.In case of inability to file the return within the prescribed time limit, application 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 . 3.In case of failure to submit the return within the prescribed time limit, punishment shall be inflicted in accordance with the provisions of Article 62 of THE LAW OF PEOPLES REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF TAX COLLECTION. 4.The return shall be used for both the tax payer who is able to provide complete and accurate account of cost and expense and complete its income tax on actual income, and that who is unable to provide complete and accurate account of cost and expense and compute its income tax on the basis of deemed profit rate, 1/12 of the taxable income of last year, or other methods approved by local tax authorities. 5.The return should be filled out in Chinese Language or both Chinese and foreign languages. 6.Income in foreign currency shall be converted into Renminbi(RMB)according to the exchange rate quoted by the State exchange control authorities for tax purpose. A supporting document about the conversion shall be submitted together with the return. 7.Instructions for filling out items: a(Taxable month:the month in which the income is derived. b(Tax payer’s identification number:the number given by the tax authorities in charge at time of tax registration. c(Date of filling:the actual date of filling out the return. d(Tax payer’s name:the approved name of the legal representative registered for industrial and commercial administration. e(Name of enterprise:the name of the industrial and commercial household registered for industrial and commercial administration. f(Kind of business:same as registered for industrial and commercial administration. g(For the tax payer who can provide complete and accurate account of cost and expense, “profit or loss” and line 3 of “computation of taxable income” should be filled out for computation of taxable income. h(For those that compute the taxable income on the basis of 1/12 of the taxable income of last year, deemed profit rate, or other methods approved by tax authorities, lines4 ,5 and 6 of “computation of taxable income ” shall be filled out respectively. i(Quick calculation deduction:progressive quick deduction is calculated in advance in accordance with the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. It should not change if the range of income and the tax rate do not change. The formulas are: Qucik the maximum income tax rate of tax rate of the quick calculation calculation = of the preceding × (this income , the preceding) + deduction of the deduction range range range preceding range Tax payable = taxable income × applicable tax rate , quick calculation deduction. Declarations: to be signed by the legal representative ,or by authorized agent in case the former is absent.j( 个体工商户所得税年度申报表 INDIVIDUAL INOUSTRIAL AND COMMERCIAL HOUSEHOLD INCOME TAX ANNUAL RETURN 纳税年度:自 年 月 日至 年 月 日 填表日期: 年 月 日 Taxable year:From date month year Date of Filling: date month year to date month year 金额单位:人民币元 Monetary unit:RMB Yuan 纳税人识别号: Tax Payer’s Identification number 根据《中华人民共和国个人所得税法》第九条的规定，制定本表。个体工商户年度生产、经营所得应在年度终了后三个月内报送此表，进行汇算清缴，多退少补。 The return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excess payment shall be refunded and deficiency shall be repaid. 业主姓名 Taxpayer’s name 户名 Name of enterprise 地址 Address of entity 邮编 Post code 电话Tel. number 开始生产经营日期 银行帐号 业别 Kind of business Date the operation starts A/C number 项 目 Items 金 额 Amount 应纳税所得 1、全年收入额Revenue of this year 额的计算 Computation of 2、成本 Cost taxable income 3、费用 Expenses 4、损失 Losses 5、应纳税所得额 Taxable income 1,(2+3+4) 6、税率 Tax rate 7、速算扣除数 Quick calculation deduction 应纳个人所得 8、应纳所得税额 Income tax(5×6,7) 税额的计算 Computation of 9、减免税额 tax reduction individual income tax 10、全年预缴税额 Amount of tax paid in advance this year 11、应补(退)所得税额 Amount of income tax due or over paid(8—9,10) (如果你已委托代理申报人，请填写下列资料) 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》的规定填报的， 为代理一切税务事宜，现授权 (地址) 我确信它是真实的、可靠的、完整的。 为本企业的代理申报人，任何与本申报表 有关的来往文件都可寄与此人。 声明人签字: I declare that this return has been completed according to INDIVIDUAL 授权 授权人签字: 代理人 声明: INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA.I believe that all statements (Fill out the following if you have appointed an agent) Authorized Declaration: contained in this return are true，correct，and complete. For purposes of handling the tax affairs, I hereby authorize agent (address) to act on behalf of my Signature: company. All documents concerned with is return may be posted to the agent. Signature: 代理申报人(签字): 纳税人(签字): Agent(Signature): Tax payer(Signature): 以下由税务机关填写(For official use) 收到日期: 接收人: 审核日期: 主管税务机关盖章 审 核 记 主管税务官员签字 录 国家税务总局监制. Made under supervision of State Administration of Taxation. 填 表 须 知 一、本表适用于个体工商户所得税的年度申报。 二、负有纳税义务的个体工商户，不能按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，可以适当延长期限。 三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，予以处罚。 四、填写本表要用中文，也可用中、外两种文字填写。 五、所得为外国货币的，应按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款，并附送有关折算附表。 六、本表各栏的填写如下: 1(纳税年度:填写取得所得的公历年度。 2(纳税人识别号:填写办理税务登记时，由主管税务机关所确定的税务编码。 3(填表日期:填写办理纳税申报表的实际日期。 4(业主姓名:填写办理工商登记时所认可的法定代表人的姓名。 5(户名:填写办理工商登记时所确定的个体工商户名称。 6(业别:填写办理工商登记时所确定的行业类别。 7(声明人:填写法定代表人的姓名，如法定代表人不在时，也可以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据税法规定的级距和每一级距的税率，预先计算出来的。只要级距和税率不变，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×适用税率,速算扣除数。 Instructions 1(This return is to be filled out for purpose of annual income tax paid by industrial and commercial households. 2(In case of inability to file the return within the prescribed time limit, application 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. 3(In case of failure to submit the return within the prescribed time limit, punishment shall be inflicted in accordance with the provisions of Article 62 of THE LAW OF PEOPLES 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 shall be converted into Renminbi(RMB)according to the exchange rate quoted by the State exchange control authorities for tax purpose.A supporting document about the conversion shall be submitted together with the return. 6(Instructions for filling out items: a(Taxable year:Gregorian Calendar year in which the income is derived. b(Tax payer’s identification number:the number given by the tax authorities in charge at time of tax registration. c(Date of filling:the actual date of filling out the return. d(Tax payer’s name:the approved name of the legal representative registered for industrial and commercial administration. e(Name of enterprise:the name of the industrial and commercial household registered for industrial and commercial administration. f(Kind of business:same as registered for industrial and commercial administration. g(Declaration:to be signed by the legal representative, or by authorized agent in case the former is absent. h(Quick calculation deduction:progressive quick deduction is calculated in advance in accordance with the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. It should not change if the range of income and the tax rate do not change. The formulas are: Qucik the maximum income tax rate of tax rate of the quick calculation calculation = of the preceding × (this income , the preceding) + deduction of the deduction range range range preceding range Tax payable = taxable income × applicable tax rate , quick calculation deduction. 特定行业个人所得税月份申报表 INDIVIDUAL INCOME TAX MONTHLY RETURN FOR SPECIAL INDUSTRIES 纳税月份:自 年 月 日至 年 月 日 填表日期: 年 月 日 Taxable month:From___Date___month___year Date of filling:___Date__month__year To date month year 纳税人编码: 金额单位:人民币元 Tax payer’s file number Monetary unit:RMB Yuan 根据《中华人民共和国个人所得税法》第九条和实施条例第40条的规定，制定本表。特定行业职工应就取得的工资、薪金所得按月 预缴应纳税款，并向当地税务机关报送本表。 This return is designed in accordance with the Article 9 of THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and Article 32 of THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. Staff and workers of special industries shall make monthly advance payment on their wage and salsries they obtained in a month. 纳税人姓名 国籍 抵华日期 Tax payer’s name Nationality Date arrived in china 在中国境内住址 省、市、县、街道及号数(包括公寓号码)Street name and number(including number of apartment) Address in China 公寓Apartment 街道Street 县/市County/City 省Province 在中国境内通信地址(如非上述地址) 邮编 电话 Mailing address inChina(if not the same as above) Post code Tel number 职业 服务单位 服务地点: Profession Employer Working location 所得项目所得期预缴收入额Advance payment of income 减费应纳税税率速算扣预缴所得Categarie间用额所得额Tax 除额税额s of rate Income DeduTaxable Quick Advance 人民 外币Foreign currency 人民income period ctions Income calculatpayment 币币合ion of Income RMB 计货币名称金额外汇折合人deductotax Total Name of amou牌价民币n currency nt ExchRMB ange convertrate edinto 授权代理人 (如果你已委托代理声明: 我申明:此纳税申报表是根据《中华人民共和Authorized agent 人，请填写下列资料) Declaration 国个人所得税》的规定填报的，我确信它是真实 为代理一切税务事的、可靠的、完整的。 宜，现授权 (地址) 申明人签字: 为本人 I declare that this return has been completed according to INDIVDUAL INCOME 代理申报人，任何与本申报TAX LAW OF THE PEOPLE’S REPUBLIC OF 表有关的来往文件都可寄CHINA.I believe that all statements contained in this 予此人 return are true correct. And complete. 授权人签字: (Fill out the following if you have appointed an agent) Signature: For purposes of handling the tax affairs,I bereby authorize (address) to act on behalf of myself.All documents concerned with this return may be posted to the agent. Signature: 代理申报人签字: 纳税人(签字或盖章) Agent (Signature): Tax payer(Signature of seal): 以下由税务机关填写(For official use) 收到日期 接收人 审核日期 主管税务机关盖章 主管税务官员签字 审核记录 国家税务总局监制:Made under supervision of state Administration of Taxation 填表须知: 一、 本表适用于特定行业职工月份预缴所得税款。 二、 负有纳税义务的特定行业职工不能按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，可以适当延长期限。 三、 未按规定期限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，予以处罚。 四、 填写本表可以用中文，也可以用中、外两种文字填写。 五、 本表各栏的填写如下: 1( 纳税月份:填写取得所得的所属月份。 2( 纳税人编码:填写办理纳税登记时，由主管税务机关所确定的税务编码。 3( 填表日期:填写办理纳税申报表的实际日期。 4( 抵华日期:在中国境内无住所的纳税人填写此栏。 5( 在中国境内住址:在中国境内无住所的纳税人填写此栏。住在公寓、宾馆、饭店的，应填写公寓、宾馆、饭店名称和房间号码。 6( 在中国境内通信住址:在中国境内无住所的纳税人填写此栏。 7( 声明人:填写纳税人姓名。如纳税人不在时，也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据税法规定的级距和每一级距的税率，预先计算出来的，只要级距和税率不变，速算扣 除数也不变。计算公司为: 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×适用税率-速算扣除数 Instructions 1( This return is be filled out for purpose of monthly income tax installments by the staff and workers of special industries. 2( In case of inability of file the return within the prescribed time limit. Application 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. 3( In case of failure to submit the return within the prescribed time limit ,punishment shall be inflicted in accordance with the provisions of Article 39 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( Instruction for filling out items: a) Taxable month: the month in which the income is derived. b) Tax payer’s file number:the number given 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 china.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) Declaration: to be signed by the tax payer. Or by authorized agent in case the tax payer is absent. 6( Quick calculation deduction:progressive quick deduction is calculated in advance in accordance with the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA.It should not change if the range of income and the tax rate do not change if the range of income and the tax rate do not change. The formulas are: Quick the maximum tax rate of tax rate of the quick calculation Calculation = income range of the × { this income - the preceding } + deduction of Deduction preceding range range range the preceding range Tax payable=tagable income×applicable tax rate-quick calculation deduction. 特定行业个人所得税年度申报表 INDIVIDUAL INCOME TAX ANNUAL RETURN FOR SPECIAL INDUSTRIES 纳税年度:自 年 月 日至 年 月 日 填表日期: 年 月 日 Taxable year:From date month year Date of filling: date month year To date month year 金额单位:人民币元 纳税人编码 Monetary unit :RMB Yuan Tax payer’s file number 根据《中华人民共和国个人所得税法》第九条和实施条例第三十九条的规定，制定本表。特定行业职工应在年度终了30日内，合计全年工资、薪金 所得，然后按12个月平均并计算实际应纳税款，多退少补。 This return is designed in accordance with the provisions of Article 9 of THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and Article 39 of THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA .Staff and workers of special industries shall total their annual wages and salaries and compute the actual tax payable on the basis of equally deviding the annual amount into 12 months within 30 days after the end of taxable year .Any excess payment shall be refunded and any deficiency shall be repaid. 纳税人姓名 国籍 抵华日期 Tax payer’s name Nationality Date arrived in China 在中国境内住址 省 市或县 街道及号数 公寓号码 Address in China Apartment Street County or city Province 在中国境内通讯地址(如非上述住址) 邮政编码 电话号码 Mailing address in China (if not the same as above) Post code Tel. Number 职业 服务单位 服务地点 Profession Employer Working location 所得项目 所得期间 全年收入额 月平均所减除 税率 速算 应纳税所预缴所得税应补(退)税款 Categories Income Annual income 得额费用额 Tax 扣除数 得额 额 Amount of of income period rate income tax 人民币 外币Foreign currency 人民币Average Deduction Quick Income Advance due or over monthly calculation tax payment of RMB 合计 货币名称 金额 外汇 折合人民paid income deduction income tax RMB Kind of Amount 牌价 币 Total currency Exchange RMB rate converted into 合 计 Total (如果你已委托代理申报人，请填写下列资料) 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》的规定填报的，我 为代理一切税务事宜，现授权 (地址) 确信它是真实的、可靠的、完整的。 为本人的代理申报人，任何与本申报表有关的来往文件都可寄与此人。 声明人: 授权人签字: I declare that this return has been completed according to THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. I believe that all statements (Fill out the following if you have appointed an agent ) 授权代理人 contained in this return are true ,correct and complete. For purposes of handling tax affairs, I hereby authorize 声明 Authorized agent Signature: (address) Declaration to act on behalf of myself. All documents concerned with this return may be posted to the agent. Signature: 代理申报人签字: 纳税人签字或盖章: Agent(signature) Tax payer(signature or seal) 以下由税务机关填写(For official use ) 收到日期 接收人 审核日期 主管税务机关盖章 审核记录 主管税务官员签字 国家税务总局监制 Made under supervision of State Administration of Taxation. 注: 1(本表一式三联;第一联存根联,经税务机关审核后返回纳税人留存,作为已申报凭据;第二联申报联,征收机关作为户管资料留存。 2(本表格式为8开竖式 填表须知 一、本表适用于特定行业职工年度申报所得税款。 二、负有纳税义务的特定行业职工不能按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，可以适当延长期限。 三、未按规定期限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，予以处罚。 四、填写本表要用中文，也可用中、外两种方字填写。 五、本表各栏的填写如下: 纳税年度:填写税款所属期的公历年度。 纳税人编码:填写办理税务登记时，由主管税务机关所确定的税务编码。 填表日期:填写办理纳税申报表的实际日期。 抵华日期:在中国境内无住所的纳税人填写此栏。 在中国境内住址:在中国境内无住所的纳税人填写此栏。 在中国境内通讯地址:在中国境内无住所的纳税人填写此栏。 声明人:填写纳税人的姓名。如纳税人不在时，也可填写代理申报人姓名。 速算扣除数:超额累进速算扣除数是依据税法规定的级距和每一级距的税率，预先计算出来的。只要级距和税率不变，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×适用税率—速算扣除数。 Instructions 1.This return is to be filled out for purpose of annual income tax by the staff and workers of special industries. 2.In case of inability to file the return within the prescribed time limit ,application 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. 3.In case of failure to submit the return within the prescribed time limit ,punishment shall be inflicted in accordance with the provisions of Article 39 of THE LAW OF PEOPLE’S REPUBLIC OF CHINA CONCERNING ADMINISTRATOIN OF TAX COLLECTION. 4.The return should be filled out in Chinese language or both Chinese and foreign languages. 5.Instructions for filling out items : a.Taxable year: Gregorian Calendar year to which the income tax is attributable. b.Tax payer’s file number :the number given 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 China . f.Mailing address in China: to be filled out by the tax payer who have no domicile in China. g. Declaration :to be signed by the tax payer or by authorized agent in case the tax payer is absent. h. Quick calculation deduction :progressive quick deduction is calculated in advance in accordance with the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA .It should not change if the range of income and the tax rate do not change .The formulas are: Quick the maximum income tax rate of tax rate of the quick calculation calculation = of the preceding × this income - the preceding + deduction of the deduction range range range preceding range Tax payable =taxable income × applicable tax rate – quick calculation deduction. 个人承包承租经营所得税月份(或分次)申报表 INDIVIDUAL INCOME TAX MONTHLY(TIMEL)RETURN FOR CONTRACTING AND LEASING OPERATION 纳税月份:自 年 月 日至 年 月 日 填表日期: 年 月 日 Taxable month:From____date____month____year Date of filling:____date____month__year to____ date____month____year 金额单位:人民币元 Monetary unit:RMB Yuan纳税人识别号: Tax Payer’s Identification number 根据《中华人民共和国个人所得税法》第九条规定。制定本表。承包承租者如果在一年内按月或分次取得承包经营、承租经营所得的，应在每月或每次取得所得后的七日内将税款缴税款，并向当地税务机关报送本表。 The return is designed in accordance with the provisions of Article 9 0f INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLC OF CHINA.(In case contracting and leasing income is obtained monthly or timely ,the contractor of leasee shall make monthly(timely)advance payments ,and file the return with the local tax authorities within seven days at the end of taxable month or time. 承包承租人姓名 被承包承租经营企事业单位名称 企事业单位地址 Name Of contractor and leasee Name Of entity contracted or leased Address 0f entity 业别 承包承租日期 银行帐号 邮编、电话 Kind 0f Business Date the contracted Or leased A,C Number Post Code& Tel Number 项 目 Items 金额 Amount 利润(亏损)额 1、本月(次)收入总额Revenue 0f this mouth(time) Profit 0f Loss 2、本月(次)利润(亏损)额Profit(Loss)of this month(time) 3、本月(次)按实际计算的应纳税所得额Taxable income computed on actual basis this month(time) 应纳税所得额的 4、上年度应纳税所得额的十二份之一或同期应纳税所得额1/12 of the taxable income of last 计算 year or the income Of the same time Of last year Computation 5、经核定利润率计算的应纳税所得额Taxable income computed on deemed profit rate 0f Taxable basis Income 6、经税务机关认可的其它方法计算的应纳税所得额Taxable income computed based on other approved method 应纳个人所得税 7、税率Tax rate 额的计算 8、速算扣除数Quick calculation deduction 9、减免税额tax reduction Computation 0f 10、本月(次)预缴税款Tax paid in advance this month(time)3(4或5或6)×7—8,9 Individual income Tax (如果你已委托代理申报人，请填写下列资料) 我声明:此纳税申报表是根据《中华人民共和国个人所得税 为代理一切税务事宜，现授权______________ 法》的规定填报的，我确信它是真实的，可靠的，完整的。 (地址)________________________________ 声明人签字: 授权代理人 为本人企业的代理申报人，任何与本申报表有关的来往文件都 I declare that this return has been completed 可寄与此人。 声明 according to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S Authorized 授权人签字: Declaration REPUBLIC OF CHINA(I believe that all statements agent (Fill out the following if you have appointed an agent)For contained in this return are true，correct，and purposes Of handling the tax affairs，hereby complete( authorize__________________ (address)______________________________to act on behalf Signature____________ of myself, All documents concerned with this return may be posted to the agent Signature _______________ 代理申报人(签字): 纳税人签字: Agent (Signature) Tax payer(Signature or seal) 以下由税务机关填写(For official use) 收到日期 接收人 审核日期 主管税务机关盖章 审核记 录 主管税务官员签字 国家税务总局监制(Made under supervision 0f State Administration of Taxation 填表须知 一、本表适用于个人对企业事业单位的承包经营、承租经营，按月或分次取得的所得的申报。 二、负有纳税义务的承包经营者、承租经营者，不能按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，可以适当延长期限。 三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，予以处罚。 四、填写本表要用中文，也可用中、外两种文字填写。 五、对承包经营者、承租经营者能够提供完整、准确的成本、费用凭证，能如实计算应纳税所得额以及因不能提供完整、准确的成本、费用凭证，不能正确计算应纳税所得额的，经税务机关核准，采用核定利润率等方法进行月份(或分次) 预缴所得税的，都可填报此表。 六、所得为外国货币的，应按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款，并附送有关折算附表。 七、本表各栏的填写如下: 1、纳税月份:填写取得所得的所属月份。 2、纳税人编码:填写办理税务登记时，由主管税务机关所确定的税务编码。 3、填表日期:填写办理纳税申报表的实际日期。 4、对于能够提供完整、准确的成本、费用凭证，能够如实计算应纳税所得额的，在计算、填报应纳税所得额时，需填写“利润(亏损)额”栏、“应纳税所得额的计算”栏3项。 5、采用按上年度应纳税所得额的1/12 或同期应纳税所得额或核定利润率或经税务机关认可的其他方法计算的应纳税所得额预交月份(或分次)所得税的，应分别填写“应纳税所得额的计算”栏4项、5项、6项。 6、声明人:填写法定代表人的姓名，如法定代表人不在市，也可以填写代理申报人姓名。 Instructions 1.This return is to be filled out for purpose of monthly (timely) income tax installments by the contractor and lease of enterprises or institutions. 2.In case of inability to file the return within the prescribed time limit, application 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. 3.In case of failure to submit the return within the prescribed time limit, punishment shall be inflicted in accordance with the provisions of article 62 of THE LAW OF THE 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.The return shall be used for both the tax payer who is able to provide complete and accurate account of cost and expense and compute its income tax on its actual income, and that who is unable to provide complete and accurate account of cost and expense and compute its income tax on the basis of deemed profit rate approved by local tax authorities. 6.Income in foreign currency shall be converted into Reminbi (RMB)according to the exchange rate quated by the state exchange control authorities for tax purpose. A supporting document about the conversion shall be submitted together with the return. 7.Instructions for filling out items: a(Taxable month:the month in which the income is derived. b(Tax payer’s identification number:the number given by the tax authorities in charge at time of tax registration. Date of filling:the actual date of filling out the return.c( d(For the tax payer who can provide complete and accurate account of cost and expense, “profit or loss” and line 3 of “computation of taxable income” should be filled out for computation of taxable income. e(For those that compute the taxable income on the basis of 1/12 of the taxable income of last year, deemed profit rate, or other methods approved by tax authorities, lines4, 5 and 6 of “computation of taxable income ” shall be filled out respectively. f(Declarations: to be signed by the legal representative, or by authorized agent in case the former is absent. 个人承包承租经营所得税年度申报表 INDIVIDUAL CONTRACTING AND LEASING OPERATION INCOME FAX ANNUAL RETURN 纳税年度:自 年 月 日至 年 月 日 填表日期: 年 月 日 Taxable month:From____date____month____year Date of filling:____date____month__year to____ date____month____year 金额单位:人民币元 Monetary unit:RMB Yuan纳税人识别号: Tax Payer’s Identification number 根据《中华人民共和国个人所得税法》第九条规定。制定本表。承包承租者应在年度终了后三十日内将税款缴入国库，并向税务机关报送此表，如果分月或 分次取得所得的，年度终了三个月内汇算清缴，多退少补。 The return is designed in accordance with the provisions of Article 9 0f INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLC OF CHINA，The taxpayer should turn tax over to the state Treasury ,and file return with the local tax authorities within 30days after the end of taxable year ,In case income if gained or timely ,the settlement shall be made within three months after the end of taxable year. Any excess payment shall be refund and any deficiency shall be repaid . 承包承租人姓名 被承包承租经营企事业单位名称 企事业单位地址 Name 0f contractor and leasee Name of entity contracted or leased Address of entity 业别 承包承租日期 银行帐号 邮政编码 电话号码 Kind 0f Business Date the contracted of leased A,C Number Post Code Tel Number 项 目 Items 金额 Amount l、全年收入额 Amount of Income of this year 应纳税所得额 2、费用 Expenses 的计算 Computation of 3、应纳税所得额 Taxable income 1—2 Taxable Income 4、税率 Tax rate 应纳个人所得税额计算 5、速算扣除数 Quick calculation deduction 6、应纳所得税额 Income tax 3×4—5 Computation Of 7、减免税额 tax reduction Individual Income Tax 8、全年预缴税额Tax paid in advance this year 9、应补(退)所得税额 Amount 0f Income tax due or over paid (如果你已委托代理申报人，请填写下列资料) 我声明:此纳税申报表是根据《中华人民共和国个人所得税 为代理一切税务事宜，现授权______________ 法》的规定填报的，我确信它是真实的，可靠的，完整的。 (地址)________________________________ 声明人签字: 为本人企业的代理申报人，任何与本申报表有关的来往文件都 I declare that this return has been completed 授权代理人 可寄与此人。 声明 according to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S Authorized 授权人签字: Declaration REPUBLIC OF CHINA(I believe that all statements agent (Fill out the following if you have appointed an agent)For contained in this return are true，correct，and purposes Of handling the tax affairs，hereby complete( authorize__________________ (address)______________________________to act on behalf Signature____________ of myself, All documents concerned with this return may be posted to the agent Signature _______________ 代理申报人(签字): 纳税人签字: Agent《Signature) Tax payer(Signature or seal) 以下由税务机关填写(For official use) 收到日期 接收人 审核日期 主管税务机关盖章 审核记 录 主管税务官员签字 国家税务总局监制(Made under supervision 0f State Administration of Taxation 填表须知 一、本表适用于个人对企业事业单位的承包经营、承租经营年度取得的所得的申报。 二、负有纳税义务的承包经营者、承租经营者，不能按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，可以适当延长期限。 三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，予以处罚。 四、填写本表要用中文，也可用中、外两种文字填写。 五、所得为外国货币的，应按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款，并附送有关折算附表。 六、本表各栏的填写如下: 1、纳税年度:填写取得所得的公历年度。 2、纳税人编码:填写办理税务登记时，由主管税务机关所确定的税务编码。 3、填表日期:填写办理纳税申报表的实际日期。 4、声明人:填写法定代表人的姓名，如法定代表人不在市，也可以填写代理申报人姓名。 5、速算扣除数:超额累进速算扣除数是依据税法规定的级距和每一级距的税率，预先计算出来的。只要级距和税率不变，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×适用税率,速算扣除数。 Instructions 1.This return is to be filled out for purpose of annual income tax paid by the contractor and lease of enterprises or institutions. 2.In case of inability to file the return within the prescribed time limit, application 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. 3.In case of failure to submit the return within the prescribed time limit, punishment shall be inflicted in accordance with the provisions of article 62 of THE LAW OF THE 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 shall be converted into Reminbi (RMB)according to the exchange rate quoted by the state exchange control authorities for tax purpose. A supporting document about the conversion shall be submitted together with the return. 6. Instructions for filling out items: a(Taxable year:cregorian calendar year in which the income is derived. b(Tax payer’s identification number:the number given by the tax authorities in charge at time of tax registration. c(Date of filling:the actual date of filling out the return. d(Declarations: to be signed by the legal representative, or by authorized agent in case the former is absent. e. Quick calculation deduction:progressive quick deduction is calculated in advance in accordance with the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. It should not change if the range of income and the tax rate do not change. The formulas are: Quick the maximum income tax rate of tax rate of the quick calculation calculation = of the preceding × (this income , the preceding) + deduction of the deduction range range range preceding range Tax payable = taxable income × applicable tax rate , quick calculation deduction. 扣缴个人所得税 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 表 扣缴义务人编码: 扣缴义务人名称(公章): 金额单位:元(列至角分) 填表日期: 年 月 日 身份序纳税人姓身份证所得项所得期免税 允许扣除的费用扣除标准予扣除的捐应纳税所得速算 证照国籍 收入额 税率% 应扣税额 已扣税额 备注 号 名 照号码 目 间 收入额 税费 准 赠额 额 扣除数 类型 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 合 计 — — — — — 我声明:此扣缴报告表是根据国家税收法律、法规的规定填报的，我确定它是真实的、可靠的、完整的。 扣缴义务人声 明 声明人签字: 会计主管签字: 负责人签字: 扣缴单位(或法定代表人)(签章): 受理人(签章): 受理日期: 年 月 日 受理税务机关(章): 国家税务总局监制 本表一式二份，一份扣缴义务人留存，一份报主管税务机关。 填表说明 一、本表根据《中华人民共和国税收征收管理法》(以下简称征管法)及其实施细则、《中华人民共和国个人所得税法》(以下简称税法)及其实施条例制定。 二、本表适用于扣缴义务人申报扣缴的所得税额。扣缴义务人必须区分纳税人、所得项目逐人逐项明细填写本表。 三、扣缴义务人不能按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，可以适当延长期限。 四、扣缴义务人未按规定期限向税务机关报送本表的，依照征管法第六十二条的规定，予以处罚。 五、填写本表要用中文，也可用中、外两种文字填写。 六、表头项目的填写说明如下: 1、扣缴义务人编码:填写税务机关为扣缴义务人确定的税务识别号。 2、扣缴义务人名称:填写扣缴义务人单位名称全称并加盖公章，不得填写简称。 3、填表日期:是指扣缴义务人填制本表的具体日期。 七、本表各栏的填写如下: 1.纳税人姓名:纳税义务人如在中国境内无住所，其姓名应当用中文和外文两种文字填写。 2.身份证照类型:填写纳税人的有效证件(身份证、户口簿、护照、回乡证等)名称。 3.所得项目:按照税法规定项目填写。同一纳税义务人有多项所得时，应分别填写。 4.所得期间:填写扣缴义务人支付所得的时间。 5.收入额:如支付外币的，应折算成人民币。外币折合人民币时，如为美元、日元和港币，应当按照缴款上一月最后一日中国人民银行公布的人民币基准汇价折算;如为美元、日元和港币以外的其他外币的，应当按照缴款上一月最后一日中国银行公布的人民币外汇汇率中的现钞买入价折算。 6.免税收入额:指按照国家规定，单位为个人缴付和个人缴付的基本养老保险费、基本医疗保险费、失业保险费、住房公积金，按照国务院规定发给的政府特殊津贴、院士津贴、资深院士津贴和其他经国务院批准免税的补贴、津贴等按照税法及其实施条例和国家有关政策规定免于纳税的所得。 此栏只适用于工资薪金所得项目，其他所得项目不得填列。 7.允许扣除的税费:只适用劳务报酬所得、特许权使用费所得、财产租赁所得和财产转让所得项目。 (1)劳务报酬所得允许扣除的税费是指劳务发生过程中实际缴纳的税费; (2)特许权使用费允许扣除的税费是指提供特许权过程中发生的中介费和相关税费; (3)适用财产租赁所得时，允许扣除的税费是指修缮费和出租财产过程中发生的相关税费; (4)适用财产转让所得时，允许扣除的税费是指财产原值和转让财产过程中发生的合理税费。 8.除法律法规另有规定的外，准予扣除的捐赠额不得超过应纳税所得额的30%。 9.已扣税额:是指扣缴义务人当期实际扣缴的个人所得税税款及减免税额。 10.扣缴非本单位职工的税款，须在备注栏反映。 11.表间关系: (1)应纳税额=应纳税所得额×税率-速算扣除数 (2)应纳税所得额=收入额(人民币合计)-免税收入额-允许扣除的税费-费用扣除标准-准予扣除的捐赠额 注:全年一次性奖金等特殊政策的应纳税所得额计算除外。 (3)收入额(人民币合计)=收入额(人民币)+收入额(外币折合人民币) 12.声明人:填写扣缴义务人名称。 八、本表为A4横式。