1、附表 1 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 RMB Yuan）纳税人识别号： 纳税人名称（签字或盖章）： Taxpayers ID number Taxpayers name （signature/stamp）税款所属期: 填表日期： 年 月 日 金额单位：元（列至角分）Income year Date of filing: date month year Monetary unit: RMB Yua
2、n纳税人姓名Taxpayers name国籍Nationality身份证照类型ID Type身份证照号码ID number抵华日期Date of arrival in China职业Profession任职、受雇单位Employer经常居住地Place of residence中国境内有效联系地址Address in China邮编Post code联系电话Tel. number年所得额 Annual Income所得项目Categories of income境内Income from within China境外Income from outside China合计Total应纳税额Tax
3、 payable已缴（扣）税额Tax pre-paid and withheld抵扣税额Foreigntax credit应补（退）税额Tax owed or overpaid1、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
4、 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 property10、偶然所
5、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的规定填报的，我确信它是真实的、可靠的、完整的。Under penalties of perjury, I declare that this return has been filed according to the provisions of THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA , and to the best of my knowledge and
6、belief, the information provided is true, correct and complete.纳税人(签字)Taxpayers signature代理人名称: (Firms name) 经办人(签章) (Preparers signature):代理人(公章)(Firms stamp): 联系电话 (Phone number):受理人： 受理时间： 年 月 日 受理申报机关：(Responsible tax officer) (Time: Date/Month/Year) (Responsible tax office)填表须知一、本表根据中华人民共和国个人所得
7、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 万元以上的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。四、本表各栏的填写说明如下：1、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
8、称，或者承包承租经营的企事业单位名称。2、税款所属期和填表日期税款所属期，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。3、身份证照类型：填写纳税人的有效身份证件（身份证、护照、回乡证、军人身份证件等）名称。4、身份证照号码：填写纳税人有效身份证件上的号码。5、抵华日期：填写中国境内无住所纳税人抵华的实际日期。 6、职业：填写纳税人的主要职业。7、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，填写受理申报的任职、受雇单位。8、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。9、中国境内有效联系地址：填写纳税人的住址或者
9、有效联系地址。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。 10、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。所得为外国货币的，按照国家外汇管理机关规定的外汇牌价（基价）折合成人民币计算。11、已缴（扣）税额：填写当期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。12、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。13、本表为 A4 横式。一式两份，纳税人留存一份，税务机关留存一份。 InstructionsI. This r
10、eturn is designed for individuals with an annual income of over 120,000 RMB Yuan 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 SELF DECLRATION RULES CONCERNING INDIVI
11、DUAL INCOME TAX (provisional). II. Taxable individuals have the obligation 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 preparers. In case of inability to file the return within the prescribed time
12、 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.III. The return should be filled out in Chinese or in both Chinese and a foreign language.IV. Instructions for filling out variou
13、s items:1、Taxpayers ID number and Taxpayers name: this item is to be filled out by taxable individuals who make part or all of their annual income from production or business operations by self-employed industrial and commercial households, or from contracted or leased operation of enterprises or so
14、cial service providers partly or wholly funded by state assets.Taxpayers ID number: the number on the tax registration certificate.Taxpayers name: the name of the taxable self-employed industrial and commercial households, individually-owned enterprises, partnerships, or enterprises or social servic
15、e providers partly or wholly funded by state assets under contracted or leased operation.2、Income year and Date of filing：Income year: the year in which the taxpayer receives the income;Date of filing: the actual date when the return is filed.3、ID Types：the name of the effective identification certi
16、ficate of the taxpayer (ID Card, passport, military staff certificate, returning permit, etc.)4、ID number：the number of the effective identification certificate of the taxpayer.5、Date of arrival in China：the actual date of arrival in China for the taxpayer that has no residence in China. 6、Professio
17、n：the main profession of the taxpayer.7、Employer：the taxpayers employer. The name of the employer for the reporting shall be filled if there are more than one employer.8、Place of residence：the last place where the taxpayer has lived for successively more than 1 year away from the place where he or s
18、he is registered as a permanent resident. 9、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 the hotel name. 10、Annual income：the total amount of the corresponding items of income in
19、the tax year. The annual income is calculated in accordance with THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA and THE SELF DECLARATION RULES CONCERNING THE INDIVIDUAL INCOME TAX The calculation shall be in RMB Yuan. Those in foreign currencies shall be con
20、verted to the RMB Yuan on the basis of the foreign exchange rate quoted by the competent state foreign exchange authority.11、Tax pre-paid or withheld：the amount of the tax paid or withheld for the current items of income within China.12、Foreign tax credit：the amount of the individual income tax paid outside China that can be credited against the Chinese tax in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. 13、This form is in A4 horizontal format with two duplicates: one for the taxpayer and the other for the tax office for keeping. 附表 2
