個人所得稅納稅申報表（適用於年所得12萬元以上的納稅人申報）

填表須知

一、本表根據《中華人民共和國個人所得稅法》及其實施條例和《個人所得稅自行納稅申報辦法(試行)》制定，適用於年所得12萬元以上納稅人的年度自行申報。

二、負有納稅義務的個人，可以由本人或者委託他人于納稅年度終了後3個月以內向主管稅務機關報送本表。不能按照規定期限報送本表時，應當在規定的報送期限內提出申請，經當地稅務機關批准，可以適當延期。

三、填寫本表應當使用中文，也可以同時用中、外兩種文字填寫。

四、本表各欄的填寫説明如下：

1、所得年份和填表日期：

申報所得年份：填寫納稅人實際取得所得的年度；

填表日期，填寫納稅人辦理納稅申報的實際日期。

2、身份證照類型：

填寫納稅人的有效身份證照（居民身份證、軍人身份證件、護照、回鄉證等）名稱。

3、身份證照號碼：

填寫中國居民納稅人的有效身份證照上的號碼。

4、任職、受雇單位：

填寫納稅人的任職、受雇單位名稱。納稅人有多個任職、受雇單位時，填寫受理申報的稅務機關主管的任職、受雇單位。

5、任職、受雇單位稅務代碼：

填寫受理申報的任職、受雇單位在稅務機關辦理稅務登記或者扣繳登記的編碼。

6、任職、受雇單位所屬行業：

填寫受理申報的任職、受雇單位所屬的行業。其中，行業應按國民經濟行業分類標準填寫，一般填至大類。

7、職務：填寫納稅人在受理申報的任職、受雇單位所擔任的職務。

8、職業：填寫納稅人的主要職業。

9、在華天數：

由中國境內無住所的納稅人填寫在稅款所屬期內在華實際停留的總天數。

10、中國境內有效聯繫地址：

填寫納稅人的住址或者有效聯繫地址。其中，中國有住所的納稅人應填寫其經常居住地址。中國境內無住所居民住在公寓、賓館、飯店的，應當填寫公寓、賓館、飯店名稱和房間號碼。

經常居住地，是指納稅人離開戶籍所在地最後連續居住一年以上的地方。

11、經營單位納稅人識別碼、納稅人名稱：納稅人取得的年所得中含個體工商戶的生産、經營所得和對企事業單位的承包經營、承租經營所得時填寫本欄。

納稅人識別碼：填寫稅務登記證號碼。

納稅人名稱：填寫個體工商戶、個人獨資企業、合夥企業名稱，或者承包承租經營的企事業單位名稱。

12、年所得額：

填寫在納稅年度內取得相應所得項目的收入總額。年所得額按《個人所得稅自行納稅申報辦法》的規定計算。

各項所得的計算，以人民幣為單位。所得以非人民幣計算的，按照稅法實施條例第四十三條的規定折合成人民幣。

13、應納稅所得額：

填寫按照個人所得稅有關規定計算的應當繳納個人所得稅的所得額。

14、已繳（扣）稅額：

填寫取得該項目所得在中國境內已經繳納或者扣繳義務人已經扣繳的稅款。

15、抵扣稅額：

填寫個人所得稅法允許抵扣的在中國境外已經繳納的個人所得稅稅額。

16、減免稅額：

填寫個人所得稅法允許減徵或免征的個人所得稅稅額。

17、本表一式兩聯，第一聯報稅務機關，第二聯納稅人留存。

Instructions

一、This return is designed in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and THE RULES CONCERNING INDIVIDUAL INCOME TAX SELF DECLARATION(provisional), and is applicable for individuals with an annual income of reach 120,000 Yuan.

二、Taxable individuals are obliged 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 prepares. In case of inability to file the return within the prescribed time limit, an application should be submitted to the local tax authority within prescribed time limit and upon the tax authority’s approval, the filing deadline may be extended.

三、The return should be filled out in Chinese or in both Chinese and a foreign language.

四、Instructions for filling out various items:

1、Year of income incurred and Date or filling:

Year of income incurred: The year in which the taxpayer receives the income.

Date or filling: the actual date when the return is filed.

2、ID Type:

The name of the valid identification certificate of the taxpayer(ID Card, passport, solider certificate, military officer certificate, returning permit, etc.)

3、ID number:

The number of the valid identification certificate of the taxpayer.

4、Employer:

The taxpayer’s employer. The name of the employer for the reporting shall be filled if there are more than one employer.

5、Employer’s Tax ID Code:

The ID code of the taxpayer’s employer registered at tax authority either as a taxpayer or as a withholder.

6、Industry of Employer:

The industry a taxpayer’s employer belongs to. It should fall into the general categories of the Categorization of National Economy Industries.

7、Title:

The taxpayer’s official rank at his/her employer.

8、Profession:

The main profession of the taxpayer.

9、Days of stay in China:

The actual days stayed in China by a taxpayer without a permanent residence during the tax due period.

10、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 hotel name.

11、Taxpayer’s Tax ID cole and Taxpayer’s Name:

Tax ID Code of the business: The number on the tax registration certificate.

Name of the business: The name of the taxable self-employed industrial and commercial households, individually-invested enterprises, partnerships, individually-invested or partner-invested private non-enterprises, or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.

12、Annual Income:

The total amount of the corresponding items of income in the tax year. The annual receipts income is calculated in accordance with THE INPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OR THE PEOPLE’S REPUBLIC OF CHINA and THE LAW OF PEOPLE’S REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF COLLECTION.

The calculation shall be in RMB Yuan. Those in foreign currencies shall be converted to the RMB Yuan on the basis of the foreign exchange rate quoted by the competent state foreign exchange authority.

13、Taxable income:

The part of an income which is subject to the individual income tax.

14、Tax pre-paid and withheld:

The amount of the tax paid or withheld for the current items of income within China.

15、Tax credit:

The amount of individual income tax paid outside China that it to be credited against in accordance with the Individual Income Tax Law.

16、Tax exempted or deducted:

The amount of individual income tax which is to be exempted or deducted in accordance with the Individual Income Tax Law.

17、There shall be two original copies of this table. One is for the taxpayer and the other is for the tax office for record.