个人所得税年度申报表.docx

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
纳税人识别号：
Tax Payer’s Identification number
Monetary unit：RMB Yuan

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 the tax over to the State Treasury，and file the return with the local tax authorities within thirty days after the end of the taxable year.
纳税人姓名
Tax payer’s name

国籍
Nationality

抵华日期
Date arrived in China

在中国境内住址
Address in China
省、市、县、街道及号数（包括公寓号码）Street name and number（including number of apartment.）
公寓Apartment 街道Street
县/市County/City 省Province
在中国境内通讯地址（如非上述住址）
Mailing address in China（if not the same as above）

邮编
Post code

电话
Tel. number

职业
Profession

服务单位
Employer

服务地点
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
Categories of income
所得期间
Income period
应纳税
所得额
Taxable income
减免税额
tax reduction
已纳所
得税额
Income tax paid
自缴或扣缴
self-reporting
or
withholding
所得项目
Categories of income
收入额
Receipts
减费用额
Deductions
应纳税
所得额
Taxable income
税
率
Tax
rate
速算扣
除数
Quick calculation
deduction
应纳
所得
税额
Income tax
境外已
缴税额
Foreign tax paid

授权
代理人
Authorized
agent
（如果你已委托代理人，请填写下列资料）
为代理一切税务事宜，现授权 （地址）
为本人代理申报人，任何与本申报表有关的来往文件都可寄与此人。
授权人签字：
（Fill out the following if you have appointed an agent）
For purposes of handling the tax affairs, I hereby authorize
（address） to act on behalf of myself. All documents concerned with this return may be posted to the agent.
Signature：
声明：
Declaration:
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，我确信它是真实的，可靠的，完整的。
声明人签字：
I declare that this return has been completed according to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. I believe that all statements contained in this return are true, correct, and complete.
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

主管税务官员签字
境外税额的扣除计算
扣除限额

审核记录

实际扣除额

上年抵免的或结转的税额

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．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.